S.Amdt. 3061
What it does: Adds Subpart B--Certain Provisions Made Permanent SEC. 111. PERMANENT EXTENSION OF DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS at the end of part I of subtitle A of title I
Sen. Orrin G. Hatch (R-UT)What it changes
1 change to H.R. 3474
Adds Subpart B--Certain Provisions Made Permanent SEC. 111. PERMANENT EXTENSION OF DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS at the end of part I of subtitle A of title I
Adds a sectionInserted: Subpart B--Certain Provisions Made Permanent SEC. 111. PERMANENT EXTENSION OF DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS.
Inserted: (a) In General.--Subparagraph (D) of section 62(a)(2), as amended by this Act, is amended by striking "In the case of taxable years beginning during 2002" and all that follows through "deductions" and inserting "The deductions".
Inserted: (b) Effective Date.--The amendment made by this section shall apply to taxable years beginning after December 31, 2015.
Inserted: SEC. 112. PERMANENT EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL SALES TAXES.
Inserted: (a) In General.--Section 164(b)(5), as amended by this Act, is amended by striking subparagraph (I).
Inserted: (b) Effective Date.--The amendment made by this section shall apply to taxable years beginning after December 31, 2015.
Inserted: SEC. 113. PERMANENT EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES.
Inserted: (a) In General.--Section 222, as amended by this Act, is amended by striking subsection (e).
Inserted: (b) Effective Date.--The amendment made by this section shall apply to taxable years beginning after December 31, 2015.
Original wording
At the end of part I of subtitle A of title I, insert the following:
Read automatically from the Congressional Record. Check the original before relying on it.
As printed
SA 3061. Mr. HATCH submitted an amendment intended to be proposed by him to the bill H.R. 3474, to amend the Internal Revenue Code of 1986 to allow employers to exempt employees with health coverage under TRICARE or the Veterans Administration from being taken into account for purposes of the employer mandate under the Patient Protection and Affordable Care Act; which was ordered to lie on the table; as follows:
At the end of part I of subtitle A of title I, insert the following:
Subpart B--Certain Provisions Made Permanent SEC. 111. PERMANENT EXTENSION OF DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS.
(a) In General.--Subparagraph (D) of section 62(a)(2), as amended by this Act, is amended by striking “In the case of taxable years beginning during 2002” and all that follows through “deductions” and inserting “The deductions”.
(b) Effective Date.--The amendment made by this section shall apply to taxable years beginning after December 31, 2015.
SEC. 112. PERMANENT EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL SALES TAXES.
(a) In General.--Section 164(b)(5), as amended by this Act, is amended by striking subparagraph (I).
(b) Effective Date.--The amendment made by this section shall apply to taxable years beginning after December 31, 2015.
SEC. 113. PERMANENT EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES.
(a) In General.--Section 222, as amended by this Act, is amended by striking subsection (e).
(b) Effective Date.--The amendment made by this section shall apply to taxable years beginning after December 31, 2015.
Legislative Activity
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Senate amendment submitted
May 13, 2014