I 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 

4 (a) SHORT TITLE.—This Act may be cited as the 

5 ‘‘The Tax Cuts for America Act of 2011’’. 

6 (b) TABLE OF CONTENTS.—The table of contents for 

7 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. 


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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. 

1 TITLE I—PROVISIONS RELATING 

2 TO MEMBERS OF ARMED 

3 FORCES 

4 SEC. 101. PERMANENT EXTENSION OF EMPLOYER WAGE 

5 CREDIT FOR EMPLOYEES WHO ARE ACTIVE 

6 DUTY MEMBERS OF THE UNIFORMED SERV7 ICES. 

8 (a) IN GENERAL.—Section 45P of the Internal Rev9 enue Code of 1986 is amended by striking subsection (f). 

10 (b) EFFECTIVE DATE.—The amendment made by 

11 this section shall apply to payments made after December 

12 31, 2011. 


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1 SEC. 102. TREATMENT OF MILITARY BASIC HOUSING AL2 LOWANCES WITH RESPECT TO QUALIFIED 

3 RESIDENTIAL RENTAL PROJECTS. 

4 (a) IN GENERAL.—Subsection (b) of section 3005 of 

5 the Housing and Economic Recovery Act of 2008 is 

6 amended to read as follows: 

7 ‘‘(b) EFFECTIVE DATE.—The amendments made by 

8 this section shall apply to determinations made after the 

9 date of the enactment of this Act.’’. 

10 (b) EFFECTIVE DATE.—The amendment made by 

11 this section shall take effect as if included in the enact12 ment of section 3005 of the Housing and Economic Recov13 ery Act of 2008. 

14 TITLE II—PROVISIONS RELAT15 ING TO EDUCATION TAX BEN16 EFITS 

17 SEC. 201. ENHANCED CHARITABLE DEDUCTION FOR CON18 TRIBUTIONS OF BOOK INVENTORIES TO PUB19 LIC SCHOOLS MADE PERMANENT. 

20 (a) IN GENERAL.—Subparagraph (D) of section 

21 170(e)(3) of the Internal Revenue Code of 1986 is amend22 ed by striking clause (iv). 

23 (b) EFFECTIVE DATE.—The amendment made by 

24 this section shall apply to contributions made after the 

25 date of the enactment of this Act. 


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1 SEC. 202. DEDUCTION FOR CERTAIN EXPENSES OF ELE2 MENTARY AND SECONDARY SCHOOL TEACH3 ERS MADE PERMANENT. 

4 (a) IN GENERAL.—Subparagraph (D) of section 

5 62(a)(2) of the Internal Revenue Code of 1986 is amended 

6 by striking ‘‘In the case of taxable years’’ and all that 

7 follows through ‘‘the deductions’’ and inserting ‘‘The de8 ductions’’. 

9 (b) EFFECTIVE DATE.—The amendment made by 

10 this section shall apply to taxable years beginning after 

11 December 31, 2011. 

12 SEC. 203. EXCLUSION FOR EMPLOYER-PROVIDED EDU13 CATIONAL ASSISTANCE MADE PERMANENT. 

14 Title IX of the Economic Growth and Tax Relief Rec15 onciliation Act of 2001 shall not apply to section 411 of 

16 such Act, and the amendments made thereby. 

17 SEC. 204. DEDUCTION FOR QUALIFIED TUITION AND RE18 LATED EXPENSES MADE PERMANENT. 

19 (a) IN GENERAL.—Section 222 of the Internal Rev20 enue Code of 1986 is amended by striking subsection (e). 

21 (b) NOT SUBJECT TO EGTRRA SUNSET.—Title IX 

22 of the Economic Growth and Tax Relief Reconciliation Act 

23 of 2001 shall not apply to section 431 of such Act, and 

24 the amendments made thereby. 


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1 (c) EFFECTIVE DATE.—The amendment made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2011. 

4 SEC. 205. ELIMINATION OF 60-MONTH LIMIT AND INCREASE 

5 IN INCOME LIMITATION ON STUDENT LOAN 

6 INTEREST DEDUCTION MADE PERMANENT. 

7 Title IX of the Economic Growth and Tax Relief Rec8 onciliation Act of 2001 shall not apply to section 412 of 

9 such Act, and the amendments made thereby. 

10 TITLE III—STATE AND LOCAL 

11 SALES TAX DEDUCTION 

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

13 PERMANENT. 

14 (a) IN GENERAL.—Paragraph (5) of section 164(b) 

15 is amended by striking subparagraph (I). 

16 (b) EFFECTIVE DATE.—The amendment made by 

17 this section shall apply to taxable years beginning after 

18 December 31, 2011. 

Æ 


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