I 112th CONGRESS 1st Session H. R. 1601 IN THE HOUSE OF REPRESENTATIVES April 15, 2011 Mr. Cuellar 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 permanently extend certain expiring provisions.
1.
Short title; Table of contents
(a)
Short title
This Act may be cited as the The Tax Cuts for America Act of 2011. (b)
Table of contents
The table of contents for this Act is as follows: Sec. 1. Short title; Table of contents. Title I—Provisions relating to members of Armed Forces Sec. 101. Permanent extension of employer wage credit for employees who are active duty members of the Uniformed Services. Sec. 102. Treatment of military basic housing allowances with respect to qualified residential rental projects. Title II—Provisions relating to education tax benefits Sec. 201. Enhanced charitable deduction for contributions of book inventories to public schools made permanent. Sec. 202. Deduction for certain expenses of elementary and secondary school teachers made permanent. Sec. 203. Exclusion for employer-provided educational assistance made permanent. Sec. 204. Deduction for qualified tuition and related expenses made permanent. Sec. 205. Elimination of 60-month limit and increase in income limitation on student loan interest deduction made permanent. Title III—State and local sales tax deduction Sec. 301. State and local sales tax deduction made permanent.
<enum>I</enum><header>Provisions relating to members of Armed Forces</header> <section id="H100A3294972C4FE7813B30FA87E38E08"><enum>101.</enum><header>Permanent extension of employer wage credit for employees who are active duty members of the Uniformed Services</header> <subsection id="HCF599CA9C3C94434898DC0428B27A82A"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 45P of the Internal Revenue Code of 1986 is amended by striking subsection (f).</text> </subsection><subsection id="H1A63B0DFE39A42B5A874143E4AB07BAE"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to payments made after December 31, 2011.</text> </subsection></section><section id="HBEE51D9AACC44C45BDF2DCBF5EBF0835"><enum>102.</enum><header>Treatment of military basic housing allowances with respect to qualified residential rental projects</header> <subsection id="HABD3E03546C046B29615AFA0ED8B96F6"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subsection (b) of section 3005 of the Housing and Economic Recovery Act of 2008 is amended to read as follows:</text> <quoted-block display-inline="no-display-inline" id="H99C9D986B007409DA780555D9B718659" style="OLC"> <subsection id="H9C2DADF8234049A6A668A215FBE2912E"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to determinations made after the date of the enactment of this Act.</text> </subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection><subsection id="HE89FC010AF7E437F9C8CB13F2721E1B7"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendment made by this section shall take effect as if included in the enactment of section 3005 of the Housing and Economic Recovery Act of 2008.</text> </subsection></section><enum>II</enum><header>Provisions relating to education tax benefits</header> <section id="H70FF881F25D64706A0E1DF0A15FDB8FD" section-type="subsequent-section"><enum>201.</enum><header>Enhanced charitable deduction for contributions of book inventories to public schools made permanent</header> <subsection id="H7B904CF240C6466581DE573200F56BA9"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subparagraph (D) of section 170(e)(3) of the Internal Revenue Code of 1986 is amended by striking clause (iv).</text> </subsection><subsection id="H3A8694EC0C3B45C19D10767718AB465C"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to contributions made after the date of the enactment of this Act.</text> </subsection></section><section id="HEA2E5D9F978B4F659368A7DAF2D3D764"><enum>202.</enum><header>Deduction for certain expenses of elementary and secondary school teachers made permanent</header> <subsection id="H7BCF91C2798D47F8A8F7823248BFAB83"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subparagraph (D) of section 62(a)(2) of the Internal Revenue Code of 1986 is amended by striking <quote>In the case of taxable years</quote> and all that follows through <quote>the deductions</quote> and inserting <quote>The deductions</quote>.</text> </subsection><subsection id="H41CFD8352F834D5295B629EA922B78E7"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendment made by this section shall apply to taxable years beginning after December 31, 2011.</text> </subsection></section><section id="H1FD094AEA05A4298BE85C4EDB808B7D8"><enum>203.</enum><header>Exclusion for employer-provided educational assistance made permanent</header><text display-inline="no-display-inline">Title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 shall not apply to section 411 of such Act, and the amendments made thereby.</text> </section><section id="H69233E1189A04862B19FE4F1C2FB6960"><enum>204.</enum><header>Deduction for qualified tuition and related expenses made permanent</header> <subsection id="H069D0C42F9CD4FD4B289AB7B21E744EE"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 222 of the Internal Revenue Code of 1986 is amended by striking subsection (e).</text> </subsection><subsection id="H4CD3156F451F480BA5C55F1D7D9663E8"><enum>(b)</enum><header>Not subject to EGTRRA sunset</header><text>Title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 shall not apply to section 431 of such Act, and the amendments made thereby.</text> </subsection><subsection id="HEB0F3449CFAF4028AA0A5C858C51D6E7"><enum>(c)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2011.</text> </subsection></section><section id="HCACC008B5B1B4477A0CFB182B5B6325D"><enum>205.</enum><header>Elimination of 60-month limit and increase in income limitation on student loan interest deduction made permanent</header><text display-inline="no-display-inline">Title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 shall not apply to section 412 of such Act, and the amendments made thereby.</text> </section><enum>III</enum><header>State and local sales tax deduction</header> <section id="H3D62F5AAC9164FB591A12BD62261A935"><enum>301.</enum><header>State and local sales tax deduction made permanent</header> <subsection id="H5FC391644CD94610812837607837E270"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Paragraph (5) of section 164(b) is amended by striking subparagraph (I).</text> </subsection><subsection id="H681D53A90666432F8FF5A97C17A2E8B9"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendment made by this section shall apply to taxable years beginning after December 31, 2011.</text> </subsection></section>