S.Amdt. 1650

SA 1650. 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 TRADE AND BUSINESS EXPENSES INCURRED
BY FIREFIGHTERS AND LAW ENFORCEMENT OFFICERS.

(a) Deduction From Adjusted Gross Income.--
(1) In general.--Section 62(a)(2) is amended by adding at
the end the following new subparagraph:
``(F) Certain expenses of firefighters and law enforcement
officers.--The deductions allowed by section 162 which
consist of expenses paid or incurred by Federal, State, or
local firefighters or law enforcement officers in connection
with the performance of their official duties.''.
(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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