,i  #aaith ,,congress  #b;d ,session    
,h4 ,r4 #ggfh  ,,in ,,the ,,house ,,of  
,,representatives  ,march #c1 #bjbf,mr4 
,landsman 7for himself and ,mr4 ,kean7  
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
establish a deduction for certain       
amounts paid for rent for a primary     
residence4  #a4 ,short title ,this ,act 
may be cited as the ,tax ,relief for    
,renters ,act of #bjbf4  #b4 ,deduction 
for rent payments  7a7 ,in general  7#a7
 ,deduction allowed ,part ,,vii of      
subchapter ,b of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by redesignating section #bbf as
 section #bbg and by inserting after    
section #bbe the following new section3 
#bbf4 ,rent payments  7a7 ,in general   
,there shall be allowed as a deduction  
an amount equal to #a_/ab the qualified 
rent expenses of the taxpayer for the   
taxable year4  7b7 ,qualified rent      

expenses ,for purposes of this section1 
the term qualified rent expenses means1 
with respect to a taxable year1 amounts 
paid or incurred to lease the primary   
residence of the taxpayer during the    
taxable year4  7c7 ,limitations  7#a7   
,in general ,the deduction allowed under
 subsection 7a7 shall not exceed #d1jjj 
for any individual in any taxable year4 
7#b7 ,income limitation  7,a7 ,in       
general ,no deduction shall be allowed  
under subsection 7a7 in the case of an  
individual whose adjusted gross income  
for the taxable year exceeds the        
threshold amount4  7,b7 ,threshold      
amount ,for purposes of this paragraph1 
the term threshold amount means-- 7i7 in
 the case of a joint return or a        
surviving spouse1 #abe1jjj1  7ii7 in the
 case of married filing separately1     
#he1jjj1  7iii7 in the case of a head of
 household1 #hj1jjj1 or  7iv7 in the    
case of any other individual1 #ge1jjj4  
7d7 ,inflation adjustment  7#a7 ,in     
general ,in the case of any taxable year

 beginning after #bjbg1 each of the     
dollar amounts in subsection 7c7 shall  
be increased by an amount equal to--    
7,a7 such dollar amount1 multiplied by  
7,b7 the cost-of-living adjustment      
determined under section #a7;f77#c7 for 
the calendar year in which the taxable  
year begins1 determined by substituting 
calendar year #bjbf for calendar year   
#bjaf in subparagraph 7,a77ii7 thereof4 
7#b7 ,rounding ,if any increase under   
paragraph 7#a7 is not a multiple of     
#ajj1 such increase shall be rounded to 
the nearest multiple of #ajj4  4  7#b7  
,conforming amendment ,the table of     
sections for part ,,vii of subchapter ,b
 of chapter #a of such ,code is amended 
by redesignating the item relating to   
section #bbd as relating to section #bbe
 and by inserting after the item        
relating to section #bbe the following  
new item3  ,sec4 #bbf4 ,rent payments4  
4  7b7 ,deduction allowed to            
non-,itemizers ,section #fc7;b7 of such 
,code is amended by striking and at the 

end of paragraph 7#f71 by striking the  
period at the end of paragraph 7#g7 and 
inserting and1 and by adding at the end 
the following new paragraph3  7#h7 the  
deduction provided in section #bbf4  4  
7c7 ,non-,application of certain        
limitations for itemizers  7#a7         
,deduction not treated as a             
miscellaneous itemized deduction        
,section #fg7;b7 of such ,code is       
amended by striking and at the end of   
paragraph 7#ab71 by striking the period 
at the end of paragraph 7#ac7 and       
inserting 1 and1 and by adding at the   
end the following new paragraph3  7#ad7 
the deduction under section #bbf        
7relating to rent payments74  4  7d7    
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjbf4