I 

114TH CONGRESS 

1ST SESSION H. R. 1808 

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

provisions for 1 year. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 15, 2015 

Mr. CASTRO of Texas 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 extend 

certain expiring provisions for 1 year. 

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 ‘‘Tax Cuts for America Act of 2015’’. 

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—ECONOMIC DEVELOPMENT AND JOB CREATION 

Sec. 101. Extension of new markets tax credit. 

Sec. 102. Extension of work opportunity tax credit. 

Sec. 103. Extension and modification of research credit. 


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TITLE II—EDUCATION 

Sec. 201. Extension of deduction for certain expenses of elementary and secondary school teachers. 

TITLE III—MEMBERS OF THE ARMED FORCES 

Sec. 301. Extension of employer wage credit for employees who are active duty 

members of the uniformed services. 

TITLE IV—ENERGY 

Sec. 401. Extension of credit for construction of new energy efficient homes. 

TITLE V—STATES 

Sec. 101. Extension of State and local sales tax deduction. 

1 TITLE I—ECONOMIC DEVELOP2 MENT AND JOB CREATION 

3 SEC. 101. EXTENSION OF NEW MARKETS TAX CREDIT. 

4 (a) IN GENERAL.—Section 45D(f)(1)(G) of the In5 ternal Revenue Code of 1986 is amended by striking ‘‘and 

6 2014’’ and inserting ‘‘2014, and 2015’’. 

7 (b) CARRYOVER OF UNUSED LIMITATION.—Section 

8 45D(f)(3) of such Code is amended by striking ‘‘2019’’ 

9 and inserting ‘‘2020’’. 

10 (c) EFFECTIVE DATE.—The amendments made by 

11 this section shall apply to calendar years beginning after 

12 December 31, 2014. 

13 SEC. 102. EXTENSION OF WORK OPPORTUNITY TAX CREDIT. 

14 (a) IN GENERAL.—Section 51(c)(4)(B) of the Inter15 nal Revenue Code of 1986 is amended by striking ‘‘De16 cember 31, 2014’’ and inserting ‘‘December 31, 2015.’’. 


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

2 this section shall apply to individuals who begin work for 

3 the employer after December 31, 2014. 

4 SEC. 103. EXTENSION AND MODIFICATION OF RESEARCH 

5 CREDIT. 

6 (a) IN GENERAL.—Section 41(h)(1) of the Internal 

7 Revenue Code of 1986 is amended by striking ‘‘December 

8 31, 2014’’ and inserting ‘‘December 31, 2015’’. 

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

10 this section shall apply to amounts paid or incurred after 

11 December 31, 2014. 

12 TITLE II—EDUCATION 

13 SEC. 201. EXTENSION OF DEDUCTION FOR CERTAIN EX14 PENSES OF ELEMENTARY AND SECONDARY 

15 SCHOOL TEACHERS. 

16 (a) IN GENERAL.—Section 62(a)(2)(D) of the Inter17 nal Revenue Code of 1986 is amended by striking ‘‘or 

18 2014’’ and inserting ‘‘2014, or 2015’’. 

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

20 this section shall apply to taxable years beginning after 

21 December 31, 2014. 


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1 TITLE III—MEMBERS OF THE 

2 ARMED FORCES 

3 SEC. 301. EXTENSION OF EMPLOYER WAGE CREDIT FOR 

4 EMPLOYEES WHO ARE ACTIVE DUTY MEM5 BERS OF THE UNIFORMED SERVICES. 

6 (a) IN GENERAL.—Section 45P(f) of the Internal 

7 Revenue Code of 1986 is amended by striking ‘‘December 

8 31, 2014’’ and inserting ‘‘December 31, 2015’’. 

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

10 this section shall apply to payments made after December 

11 31, 2014. 

12 TITLE IV—ENERGY 

13 SEC. 401. EXTENSION OF CREDIT FOR CONSTRUCTION OF 

14 NEW ENERGY EFFICIENT HOMES. 

15 (a) IN GENERAL.—Section 45P(g) of the Internal 

16 Revenue Code of 1986 is amended by striking ‘‘December 

17 31, 2014’’ and inserting ‘‘December 31, 2015’’. 

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

19 this section shall apply to acquisitions after December 31, 

20 2014. 


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1 TITLE V—STATES 

2 SEC. 101. EXTENSION OF STATE AND LOCAL SALES TAX DE3 DUCTION. 

4 (a) IN GENERAL.—Section 164(b)(5)(I) of the Inter5 nal Revenue Code of 1986 is amended by striking ‘‘Janu6 ary 1, 2015’’ and inserting ‘‘January 1, 2016’’. 

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

8 this section shall apply to taxable years beginning after 

9 December 31, 2014. 

Æ 


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