[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1867 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 1867

   To amend the Internal Revenue Code of 1986 to allow miscellaneous 
 itemized deductions subject to a 2-percent floor and to reinstate the 
               overall limitation on itemized deductions.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 25, 2019

 Ms. Wild (for herself, Ms. Jackson Lee, Ms. Norton, and Mr. Hastings) 
 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 allow miscellaneous 
 itemized deductions subject to a 2-percent floor and to reinstate the 
               overall limitation on itemized deductions.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Middle Class Tax Deduction Act of 
2019''.

SEC. 2. ALLOWANCE OF MISCELLANEOUS ITEMIZED DEDUCTIONS SUBJECT TO A 2-
              PERCENT FLOOR.

    (a) In General.--Section 67 of the Internal Revenue Code of 1986 is 
amended by striking subsection (g).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2018.

SEC. 3. REINSTATEMENT OF OVERALL LIMITATION ON ITEMIZED DEDUCTIONS.

    (a) In General.--Section 68 of the Internal Revenue Code of 1986 is 
amended by striking subsection (f).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2018.
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