,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ggfh  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #c1 #bjbf,mr4    
,l&sman 7= himself & ,mr4 ,kean7        
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to e/abli% a d$uction =   
c]ta9 am\nts paid = r5t = a prim>y      
resid5ce4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,tax ,relief = ,r5t]s ,act 
( #bjbf4  #b4 ,d$uction = r5t paym5ts   
7a7 ,9 g5]al  7#a7 ,d$uction all[$ ,"p  
,,vii ( sub*apt] ,b ( *apt] #a ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by r$esignat+ section #bbf z section    
#bbg & by ins]t+ aft] section #bbe !    
foll[+ new section3  #bbf4 ,r5t paym5ts 
7a7 ,9 g5]al ,!re %all be all[$ z a     
d$uction an am\nt equal to #a_/ab !     
qualifi$ r5t exp5ses ( ! taxpay] = !    
taxable ye>4  7b7 ,qualifi$ r5t exp5ses 
,= purposes ( ?is section1 ! t]m        
qualifi$ r5t exp5ses means1 ) respect to
 a taxable ye>1 am\nts paid or incurr$  

to lease ! prim>y resid5ce ( ! taxpay]  
dur+ ! taxable ye>4  7c7 ,limitations   
7#a7 ,9 g5]al ,! d$uction all[$ "u      
subsection 7a7 %all n exce$ #d1jjj = any
 individual 9 any taxable ye>4  7#b7    
,income limitation  7,a7 ,9 g5]al ,no   
d$uction %all be all[$ "u subsection 7a7
 9 ! case ( an individual ^: adju/$     
gross income = ! taxable ye> exce$s !   
?re%old am\nt4  7,b7 ,?re%old am\nt ,=  
purposes ( ?is p>agraph1 ! t]m ?re%old  
am\nt means-- 7i7 9 ! case ( a jo9t     
return or a surviv+ sp\se1 #abe1jjj1    
7ii7 9 ! case ( m>ri$ fil+ sep>ately1   
#he1jjj1  7iii7 9 ! case ( a head (     
h\sehold1 #hj1jjj1 or  7iv7 9 ! case (  
any o!r individual1 #ge1jjj4  7d7       
,inflation adju/m5t  7#a7 ,9 g5]al ,9 ! 
case ( any taxable ye> beg9n+ aft]      
#bjbg1 ea* ( ! doll> am\nts 9 subsection
 7c7 %all be increas$ by an am\nt equal 
to-- 7,a7 su* doll> am\nt1 multipli$ by 
7,b7 ! co/-(-liv+ adju/m5t det]m9$ "u   
section #a7;f77#c7 = ! cal5d> ye> 9 :i* 
! taxable ye> beg9s1 det]m9$ by         

sub/itut+ cal5d> ye> #bjbf = cal5d> ye> 
#bjaf 9 subp>agraph 7,a77ii7 !re(4  7#b7
 ,r\nd+ ,if any increase "u p>agraph    
7#a7 is n a multiple ( #ajj1 su*        
increase %all be r\nd$ to ! ne>e/       
multiple ( #ajj4  4  7#b7 ,con=m+       
am5dm5t ,! table ( sections = "p ,,vii (
 sub*apt] ,b ( *apt] #a ( su* ,code is  
am5d$ by r$esignat+ ! item relat+ to    
section #bbd z relat+ to section #bbe & 
by ins]t+ aft] ! item relat+ to section 
#bbe ! foll[+ new item3  ,sec4 #bbf4    
,r5t paym5ts4  4  7b7 ,d$uction all[$ to
 non-,itemiz]s ,section #fc7;b7 ( su*   
,code is am5d$ by /rik+ & at ! end (    
p>agraph 7#f71 by /rik+ ! p]iod at ! end
 ( p>agraph 7#g7 & ins]t+ &1 & by add+  
at ! end ! foll[+ new p>agraph3  7#h7 ! 
d$uction provid$ 9 section #bbf4  4  7c7
 ,non-,application ( c]ta9 limitations =
 itemiz]s  7#a7 ,d$uction n treat$ z a  
miscellane\s itemiz$ d$uction ,section  
#fg7;b7 ( su* ,code is am5d$ by /rik+ & 
at ! end ( p>agraph 7#ab71 by /rik+ !   
p]iod at ! end ( p>agraph 7#ac7 & ins]t+

 1 &1 & by add+ at ! end ! foll[+ new   
p>agraph3  7#ad7 ! d$uction "u section  
#bbf 7relat+ to r5t paym5ts74  4  7d7   
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbf4