[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 1650. 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 TRADE AND BUSINESS EXPENSES INCURRED 
                   BY FIREFIGHTERS AND LAW ENFORCEMENT OFFICERS.

       (a) Deduction From Adjusted Gross Income.--
       (1) In general.--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.''.
       (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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