,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ifbf  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #i1 #bjbf,mr4   
,got!im] introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to elim9ate ! ,/ate &    
local tax d$uction m>riage p5alty4  #a4 
,elim9ation ( ,/ate & local tax d$uction
 m>riage p5alty  7a7 ,9 g5]al ,section  
#afd7;b77#g77;,a77ii7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
#bjbf1 #dj1djj1 & ins]t+ ! foll[+3      
#bjbf--  7,i7 except z provid$ 9        
subclauses 7,,ii7 & 7,,iii71 #dj1djj1   
7,,ii7 9 ! case ( a jo9t return1 #bjj   
p]c5t ( ! doll> am\nt "u subclause 7,i71
 &  7,,iii7 9 ! case ( a m>ri$          
individual fil+ a sep>ate return1 #ej   
p]c5t ( ! doll> am\nt "u subclause 7,i71
  4  7b7 ,modifi$ adju/$ gross income   
?re%old am\nt ,section                  
#afd7;b77#g77;,b77ii77,,ii7 ( su* ,code 
is am5d$ by /rik+ #bjbf1 #eje1jjj1 & &  
ins]t+ ! foll[+3  #bjbf-- 7aa7 except z 

provid$ 9 subitems 7bb7 & 7cc71         
#eje1jjj1  7bb7 9 ! case ( a jo9t       
return1 #bjj p]c5t ( ! doll> am\nt "u   
subitem 7aa71 &  7cc7 9 ! case ( a m>ri$
 individual fil+ a sep>ate return1 #ej  
p]c5t ( ! doll> am\nt "u subitem 7aa71 &
  4  7c7 ,con=m+ am5dm5ts  7#a7         
,subp>agraphs 7,a77iii7 &               
7,b77ii77,,iii7 ( section #afd7;b77#g7 (
 su* ,code are ea* am5d$-- 7,a7 by      
ins]t+ ) respect to ! fill+ /atus ( !   
taxpay] = ! taxable ye>1 be=e #aja      
p]c5t1 &  7,b7 by ins]t+ 1 ) respect to 
su* fil+ /atus1 aft] 9 effect4  7#b7    
,section #afd7;b77#f77;,b7 ( su* ,code  
is am5d$ by /rik+ 7half ! applicable    
limitation am\nt 9 ! case ( a m>ri$     
individual fil+ a sep>ate return74  7#c7
 ,section #afd7;b77#g77;,a77iv7 ( su*   
,code is am5d$ by ins]t+ 7half su* am\nt
 9 ! case ( a m>ri$ individual fil+ a   
sep>ate return74  7#d7 ,section         
#afd7;b77#g77;,b77i7 ( su* ,code is     
am5d$ by /rik+ 7half ! ?re%old am\nt 9 !
 case ( a m>ri$ individual fil+ a       

sep>ate return74  7d7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to taxable ye>s beg9n+ aft] ,decemb]   
#ca1 #bjbf4