S.Amdt. 1649

SA 1649. 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. ___. DEDUCTION FOR DONATIONS TO NON-PROFIT ADDICTION
TREATMENT CENTERS.

(a) Deduction From Adjusted Gross Income.--
(1) In general.--Section 62(a) is amended by adding at the
end the following new paragraph:
``(22) Donations to non-profit addiction treatment
centers.--In the case of an individual who does not elect to
itemize their deductions for the taxable year, the deduction
allowed by section 170 for charitable contributions made to a
nonprofit substance use disorder treatment facility that is
licensed by a State, and which is eligible to receive
reimbursement for services provided to individuals enrolled
in the Medicare program or a State Medicaid program.''.
(2) Effective date.--The amendment 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 ``20.5 percent''.
(2) Effective date.--The amendments made by this subsection
shall apply to taxable years beginning after December 31,
2018.
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