[Congressional Record Volume 163, Number 194 (Wednesday, November 29, 2017)]
[Senate]
[Page S7478]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1649. 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 DONATIONS TO NON-PROFIT ADDICTION 
                   TREATMENT CENTERS.

       (a) Deduction From Adjusted Gross Income.--
       (1) In general.--Section 62(a) is amended by adding at the 
     end the following new paragraph:
       ``(22) Donations to non-profit addiction treatment 
     centers.--In the case of an individual who does not elect to 
     itemize their deductions for the taxable year, the deduction 
     allowed by section 170 for charitable contributions made to a 
     nonprofit substance use disorder treatment facility that is 
     licensed by a State, and which is eligible to receive 
     reimbursement for services provided to individuals enrolled 
     in the Medicare program or a State Medicaid program.''.
       (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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