S.Amdt. 1645

SA 1645. Mr. BROWN submitted an amendment intended to be proposed by
him to the bill H.R. 1, to provide for reconciliation pursuant to
titles II and V of the concurrent resolution on the budget for fiscal
year 2018; which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:

SEC. ___. PERMANENTLY EXTEND LOWER THRESHOLD FOR MEDICAL
EXPENSE DEDUCTION FOR INDIVIDUALS AGE 65 OR
OLDER.

(a) In General.--
(1) Special rule.--Subsection (f) of section 213 of the
Internal Revenue Code of 1986 is amended--
(A) by striking ``and ending before January 1, 2017,'', and
(B) by striking ``for 2013, 2014, 2015, and 2016'' in the
heading.
(2) Effective date.--The amendments made by this subsection
shall apply to taxable years beginning after December 31,
2017.
(b) Adjustment to Corporate Tax Rate.--
(1) In general.--Section 11(b), as amended by section 13001
of this Act, is amended by striking ``20 percent'' and
inserting ``21 percent''.
(2) Effective date.--The amendments made by this subsection
shall apply to taxable years beginning after December 31,
2018.
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