S.Amdt. 2524

SA 2524. Ms. ALSOBROOKS submitted an amendment intended to be
proposed to amendment SA 2360 proposed by Mr. Thune (for Mr. Graham) to
the bill H.R. 1, to provide for reconciliation pursuant to title II of
H. Con. Res. 14; which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:

SEC. _____. DEDUCTION FOR TRADE AND BUSINESS EXPENSES OF
FIREFIGHTERS AND LAW ENFORCEMENT OFFICERS.

(a) Deduction From Adjusted Gross Income.--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.''.
(b) Adjustment to Corporate Tax Rate.--Section 11(b) is
amended by striking ``20 percent'' and inserting ``20.5
percent''.
(c) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2025.
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