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[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1601 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 1601

   To amend the Internal Revenue Code of 1986 to permanently extend 
                      certain expiring provisions.

_______________________________________________________________________

                    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.

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

SECTION 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.

        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.

    (a) In General.--Section 45P 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 payments made after December 31, 2011.

SEC. 102. TREATMENT OF MILITARY BASIC HOUSING ALLOWANCES WITH RESPECT 
              TO QUALIFIED RESIDENTIAL RENTAL PROJECTS.

    (a) In General.--Subsection (b) of section 3005 of the Housing and 
Economic Recovery Act of 2008 is amended to read as follows:
    ``(b) Effective Date.--The amendments made by this section shall 
apply to determinations made after the date of the enactment of this 
Act.''.
    (b) Effective Date.--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.

        TITLE II--PROVISIONS RELATING TO EDUCATION TAX BENEFITS

SEC. 201. ENHANCED CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF BOOK 
              INVENTORIES TO PUBLIC SCHOOLS MADE PERMANENT.

    (a) In General.--Subparagraph (D) of section 170(e)(3) of the 
Internal Revenue Code of 1986 is amended by striking clause (iv).
    (b) Effective Date.--The amendment made by this section shall apply 
to contributions made after the date of the enactment of this Act.

SEC. 202. DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY 
              SCHOOL TEACHERS MADE PERMANENT.

    (a) In General.--Subparagraph (D) of section 62(a)(2) of the 
Internal Revenue Code of 1986 is amended by striking ``In the case of 
taxable years'' and all that follows through ``the deductions'' and 
inserting ``The deductions''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2011.

SEC. 203. EXCLUSION FOR EMPLOYER-PROVIDED EDUCATIONAL ASSISTANCE MADE 
              PERMANENT.

    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.

SEC. 204. DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES MADE 
              PERMANENT.

    (a) In General.--Section 222 of the Internal Revenue Code of 1986 
is amended by striking subsection (e).
    (b) Not Subject to EGTRRA Sunset.--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.
    (c) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2011.

SEC. 205. ELIMINATION OF 60-MONTH LIMIT AND INCREASE IN INCOME 
              LIMITATION ON STUDENT LOAN INTEREST DEDUCTION MADE 
              PERMANENT.

    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.

             TITLE III--STATE AND LOCAL SALES TAX DEDUCTION

SEC. 301. STATE AND LOCAL SALES TAX DEDUCTION MADE PERMANENT.

    (a) In General.--Paragraph (5) of section 164(b) is amended by 
striking subparagraph (I).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2011.
                                 <all>
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