[Congressional Record Volume 171, Number 112 (Saturday, June 28, 2025)]
[Senate]
[Page S4001]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2524. Ms. ALSOBROOKS submitted an amendment intended to be 
proposed to amendment SA 2360 proposed by Mr. Thune (for Mr. Graham) to 
the bill H.R. 1, to provide for reconciliation pursuant to title II of 
H. Con. Res. 14; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. _____. DEDUCTION FOR TRADE AND BUSINESS EXPENSES OF 
                   FIREFIGHTERS AND LAW ENFORCEMENT OFFICERS.

       (a) Deduction From Adjusted Gross Income.--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.''.
       (b) Adjustment to Corporate Tax Rate.--Section 11(b) is 
     amended by striking ``20 percent'' and inserting ``20.5 
     percent''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2025.
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