,,ii #aai? ,,congress #a/ ,session ,s4 #ce ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,janu>y #h1 #bjbe,mr4 ,scott ( ,florida introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to create an above ! l9e d$uction = c]ta9 home[n]s insurance premiums4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,home[n]s ,premium ,tax ,r$uction ,act ( #bjbe4 #b4 ,d$uction = home[n]s insurance premiums 7a7 ,9 g5]al ,"p ,,vii ( sub*apt] ,b ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by r$esignat+ section #bbd z section #bbe & by ins]t+ aft] section #bbc ! foll[+ new section3 #bbd4 ,home[n]s insurance premiums 7a7 ,all[ance ( d$uction ,9 ! case ( an individual1 !re %all be all[$ z a d$uction an am\nt equal to s mu* ( ! qualifi$ insurance premiums paid or incurr$ dur+ ! taxable ye> z does n exce$ #aj1jjj4 7b7 ,qualifi$ insurance premiums ,= purposes ( ?is section1 ) respect to an individual1 ! t]m qualifi$ insurance premiums means annual policy premiums paid or incurr$ = home[n]s insurance ) respect to ! pr9cipal resid5ce ( ! individual4 7c7 ,pr9cipal resid5ce ,= purposes ( ?is section1 ! t]m pr9cipal resid5ce has ! same mean+ z :5 us$ 9 section #aba4 4 7b7 ,d$uction all[$ 9 det]m9+ adju/$ gross income ,section #fb7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] p>agraph 7#ba7 ! foll[+ new p>agraph3 7#bb7 ,home[n]s insurance premiums ,! d$uction all[$ by section #bbd4 4 7c7 ,cl]ical am5dm5t ,! table ( sections = "p ,,vii ( sub*apt] ,b ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ ! item relat+ to section #bbd & by ins]t+ aft] ! item relat+ to section #bbc ! foll[+ new items3 ,sec4 #bbd4 ,home[n]s insurance premiums4,sec4 #bbe4 ,cross ref]5ce4 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s end+ aft] ! date ( ! enactm5t ( ?is ,act4