,,ii  #aai? ,,congress  #b;d ,session   
,s4 #daai  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,m>* #ag1 #bjbf,mr4    
,w>nock 7= himself1 ,mr4 ,lank=d1 ,ms4  
,lummis1 & ,mr4 ,b5net7 introduc$ !     
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to all[ m>ri$ c\ples to apply !   
/ud5t loan int]e/ d$uction limitation   
sep>ately to ea* sp\se1 & = o!r         
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,/ud5t ,loan ,m>riage      
,p5alty ,elim9ation ,act ( #bjbf4  #b4  
,/ud5t loan int]e/ d$uction limitation  
appli$ sep>ately to ea* sp\se  7a7 ,9   
g5]al ,section #bba7;b77#a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ to read 
z foll[s3  7#a7 ,9 g5]al ,! int]e/ tak5 
into acc\nt ) respect to a taxpay] = a  
taxable ye> "u subsection 7a7 =         
indebt$ness incurr$ by an individual    
%all n exce$ #b1ejj4  4  7b7 ,con=m+    
am5dm5ts ,section #bba ( su* ,code is   
am5d$-- 7#a7 9 subsection 7b71 by /rik+ 

! head+ & ins]t+ ,doll> limitations1 &  
7#b7 by am5d+ subsection 7e7 to read z  
foll[s3  7e7 ,d5ial ( d\ble b5efit ,no  
d$uction %all be all[$ "u ?is section = 
any am\nt = :i* a d$uction is all[able  
"u any o!r provision ( ?is *apt]4  4    
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjbf4