113 HR 4469 IH: Cut Taxes for the Middle Class Act of 2014 U.S. House of Representatives 2014-04-10 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 113th CONGRESS 2d Session H. R. 4469 IN THE HOUSE OF REPRESENTATIVES April 10, 2014 Mr. Castro of Texas introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to extend certain expiring provisions for 1 year.

1.

Short title; table of contents

(a)

Short title

This Act may be cited as the Cut Taxes for the Middle Class Act of 2014. (b)

Table of contents

The table of contents for this Act is as follows: Sec. 1. Short title; table of contents. Title I—State and local sales tax deduction Sec. 101. Extension of deduction of State and local general sales taxes. Title II—Provisions relating to education tax benefits Sec. 201. Extension of above-the-line deduction for qualified tuition and related expenses. Sec. 202. Extension of deduction for certain expenses of elementary and secondary school teachers. Title III—Provisions relating to members of the Armed Forces Sec. 301. Extension of housing allowance exclusion for determining area median gross income for low-income housing credit and qualified residential rental project exempt facility bonds. Sec. 302. Extension of employer wage credit for employees who are active duty members of the uniformed services. Title IV—Provisions relating to businesses Sec. 401. Extension of work opportunity tax credit. Sec. 402. Extension of new markets tax credit. Sec. 403. Extension and modification of research credit.