datamatters24/research-document-archive huggingface dataset:
I 
115TH CONGRESS 
1ST SESSION 
H. R. 199 
To authorize the Secretary of the Interior to conduct a special resource 
study of Chicano Park, located in San Diego, California, and for other 
purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 3, 2017 
Mr. VARGAS (for himself, Mr. CA´RDENAS, Mr. SERRANO, Mr. GRIJALVA, and 
Mr. PETERS) introduced the following bill; which was referred to the 
Committee on Natural Resources 
A BILL 
To authorize the Secretary of the Interior to conduct a 
special resource study of Chicano Park, located in San 
Diego, California, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Chicano Park Preser-
vation Act’’. 
SEC. 2. SPECIAL RESOURCE STUDY. 
(a) STUDY.—The Secretary of the Interior shall con-
duct a special resource study of Chicano Park and its mu-
rals located in San Diego, California. 
VerDate Sep 11 2014 
04:05 Jan 11, 2017
Jkt 069200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H199.IH
H199
SSpencer on DSK4SPTVN1PROD with BILLS
(b) CONTENTS.—In conducting the study under sub-
section (a), the Secretary shall— 
(1) evaluate the national significance of the 
site; 
(2) determine the suitability and feasibility of 
designating the site as a National Historic Land-
mark or Affiliated Area of the National Park Sys-
tem; 
(3) consider other alternatives for preservation, 
protection, and interpretation of Chicano Park and 
its murals by Federal, State, or local governmental 
entities, or private and nonprofit organizations; 
(4) consult with interested Federal, State, or 
local governmental entities, private and nonprofit or-
ganizations or any other interested individuals; and 
(5) identify cost estimates for any development, 
interpretation, operation, and maintenance associ-
ated with the alternatives. 
(c) APPLICABLE LAW.—The study required under 
subsection (a) shall be conducted in accordance with sec-
tion 100507 of title 54, United States Code, except that 
the study shall not consider any options that involve Fed-
eral acquisition of lands, interests in lands, or any other 
property related to the Chicano Park and its murals. 
VerDate Sep 11 2014 
04:05 Jan 11, 2017
Jkt 069200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H199.IH
H199
SSpencer on DSK4SPTVN1PROD with BILLS
(d) REPORT.—Not later than 18 months after the 
date on which funds are first made available for the study 
under subsection (a), the Secretary shall submit to the 
Committee on Natural Resources of the House of Rep-
resentatives and the Committee on Energy and Natural 
Resources of the Senate a report containing the results 
of the study and any conclusions and recommendations of 
the Secretary. 
Æ 
VerDate Sep 11 2014 
04:05 Jan 11, 2017
Jkt 069200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6301
E:\BILLS\H199.IH
H199
SSpencer on DSK4SPTVN1PROD with BILLS
dated llllll, which shall be known as the 
Greylock Wilderness. 
(58) COPPER
BASIN
WILDERNESS.—Certain 
Federal land within the Salmon-Challis National 
Forest comprising approximately 11,000 as gen-
erally depicted on the map entitled ‘‘lllll’’ 
and dated llllll, which shall be known as 
the Copper Basin Wilderness. 
(59) COLD
SPRINGS
WILDERNESS.—Certain 
Federal land within the Salmon-Challis National 
Forest comprising approximately 9,000 acres as gen-
erally depicted on the map entitled ‘‘lllll’’ 
and dated llllll, which shall be known as 
the Cold Springs Wilderness. 
(60) PIONEER MOUNTAINS WILDERNESS.—Cer-
tain Federal land within the Sawtooth National For-
est and the Salmon-Challis National Forest and on 
land administered by the Shoshone Field Office of 
the Bureau of Land Management comprising ap-
proximately 308,000 acres as generally depicted on 
the 
map 
entitled 
‘‘lllll’’ 
and 
dated 
llllll, which shall be known as the Pioneer 
Mountain Wilderness. 
(61) RAILROAD RIDGE WILDERNESS.—Certain 
Federal land within the Sawtooth National Forest 
VerDate Sep 11 2014 
00:12 Apr 27, 2017
Jkt 069200
PO 00000
Frm 00067
Fmt 6652
Sfmt 6201
E:\BILLS\H2135.IH
H2135
lotter on DSK5VPTVN1PROD with BILLS
165 
provides benefits, rights, or features to a closed 
class of participants whose accruals under a de-
fined benefit plan have been reduced or elimi-
nated, the plan shall not fail to satisfy the re-
quirements of subsection (a)(4) solely by reason 
of the composition of the closed class or the 
benefits, rights, or features provided to such 
closed class if the defined contribution plan and 
defined benefit plan otherwise meet the require-
ments of subparagraph (A) but for the fact that 
the make-whole contributions under the defined 
contribution plan are made in whole or in part 
through matching contributions. 
‘‘(D) SPUN-OFF PLANS.—For purposes of 
this paragraph, if a portion of a defined con-
tribution plan described in subparagraph (A) or 
(C) is spun off to another employer, the treat-
ment under subparagraph (A) or (C) of the 
spun-off plan shall continue with respect to the 
other employer if such plan continues to comply 
with the requirements of clauses (ii) (if the 
original plan was still within the 3-year period 
described in such clause at the time of the spin 
off) and (iii) of subparagraph (A), as deter-
(14) NORTH
FORK
POWDER
RIVER
WILDER-
NESS.—Certain Federal land administered by the 
Buffalo Field Office of the Bureau of Land Manage-
ment comprising approximately 15,000 acres as gen-
erally depicted on the map entitled ‘‘lllll’’ 
and dated llllll, which shall be known as 
the North Fork Powder River Wilderness. 
(15) GARDNER MOUNTAIN WILDERNESS.—Cer-
tain Federal land administered by the Buffalo Field 
Office of the Bureau of Land Management com-
prising approximately 18,000 acres as generally de-
picted on the map entitled ‘‘lllll’’ and dated 
llllll, which shall be known as the Gardner 
Mountain Wilderness. 
(16) 
HONEYCOMBS
WILDERNESS.—Certain 
Federal land administered by the Worland Field Of-
fice of the Bureau of Land Management comprising 
approximately 53,000 acres as generally depicted on 
the 
map 
entitled 
‘‘lllll’’ 
and 
dated 
llllll, which shall be known as the Honey-
combs Wilderness. 
(17) BUFFALO CREEK WILDERNESS.—Certain 
Federal land administered by the Worland Field Of-
fice of the Bureau of Land Management comprising 
approximately 27,000 acres as generally depicted on 
VerDate Sep 11 2014 
21:15 Apr 28, 2017
Jkt 069200
PO 00000
Frm 00095
Fmt 6652
Sfmt 6201
E:\BILLS\H2135.IH
H2135
lotter on DSK5VPTVN1PROD with BILLS
387 
years of United States shareholders in which or with which 
such taxable years of foreign corporations end. 
SEC. 4203. INFLATION ADJUSTMENT OF DE MINIMIS EXCEP-
TION FOR FOREIGN BASE COMPANY INCOME. 
(a) IN GENERAL.—Section 954(b)(3) is amended by 
adding at the end the following new subparagraph: 
‘‘(D) INFLATION
ADJUSTMENT.—In the 
case of any taxable year beginning after 2017, 
the dollar amount in subparagraph (A)(ii) shall 
be increased by an amount equal to— 
‘‘(i) such dollar amount, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(c)(2)(A) for the 
calendar year in which the taxable year be-
gins. 
Any increase determined under the preceding 
sentence shall be rounded to the nearest mul-
tiple of $50,000.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years of foreign corpora-
tions beginning after December 31, 2017, and to taxable 
years of United States shareholders in which or with which 
such taxable years of foreign corporations end.
105 
the 
map 
entitled 
‘‘lllll’’ 
and 
dated 
llllll, which shall be known as Elkhorn 
Mountains Wilderness. 
(32) CACHE PEAK WILDERNESS.—Certain Fed-
eral land within the Sawtooth National Forest com-
prising approximately 27,000 acres as generally de-
picted on the map entitled ‘‘lllll’’ and dated 
llllll, which shall be known as the Cache 
Peak Wilderness. 
(33) SUBLETT WILDERNESS.—Certain Federal 
land within the Sawtooth National Forest com-
prising approximately 7,000 acres as generally de-
picted on the map entitled ‘‘lllll’’ and dated 
llllll, which shall be known as the Sublett 
Wilderness. 
(34) 
BURNT
BASIN/BLACK
PINE
WILDER-
NESS.—Certain Federal land within the Sawtooth 
National Forest comprising approximately 44,000 
acres as generally depicted on the map entitled 
‘‘lllll’’ and dated llllll, which 
shall be known as the Burnt Basin/Black Pine Wil-
derness. 
(35) MOUNT HARRISON WILDERNESS.—Certain 
Federal land within the Sawtooth National Forest 
comprising approximately 30,000 acres as generally 
VerDate Sep 11 2014 
21:15 Apr 28, 2017
Jkt 069200
PO 00000
Frm 00105
Fmt 6652
Sfmt 6201
E:\BILLS\H2135.IH
H2135
lotter on DSK5VPTVN1PROD with BILLS
114 
fice of the Bureau of Land Management comprising 
approximately 39,000 acres as generally depicted on 
the 
map 
entitled 
‘‘lllll’’ 
and 
dated 
llllll, which shall be known as the Cedar 
Bighorn Wilderness. 
(68) COPPER
MOUNTAIN
WILDERNESS.—Cer-
tain Federal land administered by the Lander Field 
Office of the Bureau of Land Management com-
prising approximately 7,000 acres as generally de-
picted on the map entitled ‘‘lllll’’ and dated 
llllll, which shall be known as the Copper 
Mountain Wilderness. 
(69) FULLER
PEAK
WILDERNESS.—Certain 
Federal land administered by the Lander Field Of-
fice of the Bureau of Land Management comprising 
approximately 10,000 acres as generally depicted on 
the 
map 
entitled 
‘‘lllll’’ 
and 
dated 
llllll, which shall be known as the Fuller 
Peak Wilderness. 
(70) LYSITE BADLANDS WILDERNESS.—Certain 
Federal land administered by the Lander Field Of-
fice of the Bureau of Land Management comprising 
approximately 14,000 acres as generally depicted on 
the 
map 
entitled 
‘‘lllll’’ 
and 
dated 
VerDate Sep 11 2014 
00:12 Apr 27, 2017
Jkt 069200
PO 00000
Frm 00114
Fmt 6652
Sfmt 6201
E:\BILLS\H2135.IH
H2135
lotter on DSK5VPTVN1PROD with BILLS
388 
SEC. 4204. LOOK-THRU RULE FOR RELATED CONTROLLED 
FOREIGN 
CORPORATIONS 
MADE 
PERMA-
NENT. 
(a) IN GENERAL.—Paragraph (6) of section 954(c) 
is amended by striking subparagraph (C). 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years of foreign corpora-
tions beginning after December 31, 2019, and to taxable 
years of United States shareholders in which or with which 
such taxable years of foreign corporations end. 
SEC. 4205. MODIFICATION OF STOCK ATTRIBUTION RULES 
FOR 
DETERMINING 
STATUS 
AS 
A 
CON-
TROLLED FOREIGN CORPORATION. 
(a) IN GENERAL.—Section 958(b) is amended— 
(1) by striking paragraph (4), and 
(2) by striking ‘‘Paragraphs (1) and (4)’’ in the 
last sentence and inserting ‘‘Paragraph (1)’’. 
(b) APPLICATION OF CERTAIN REPORTING REQUIRE-
MENTS.—Section 6038(e)(2) is amended by striking ‘‘ex-
cept that—’’ and all that follows through ‘‘in applying 
subparagraph (C)’’ and inserting ‘‘except that in applying 
subparagraph (C)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years of foreign corpora-
tions beginning after December 31, 2017, and to taxable
123 
dated llllll, which shall be known as the 
Gold Hill West Wilderness. 
(3) ZULU CREEK WILDERNESS.—Certain Fed-
eral land within the Kootenai National Forest com-
prising approximately 6,000 acres, as generally de-
picted on the map entitled ‘‘lllll’’ and dated 
llllll, which shall be known as the Zulu 
Creek Wilderness. 
(4) GOOD CREEK WILDERNESS.—Certain Fed-
eral land within the Kootenai National Forest com-
prising approximately 8,000 acres, as generally de-
picted on the map entitled ‘‘lllll’’ and dated 
llllll, which shall be known as the Good 
Creek Wilderness. 
(g) CABINET/YAAK/GREAT BURN COMPLEX COR-
RIDOR.—The following areas in this corridor, designated 
in title II, are hereby designated as wilderness: 
(1) MAPLE PEAK WILDERNESS.—Certain Fed-
eral land within the Lolo, Idaho Panhandle, and 
Kootenai National Forests comprising approximately 
19,000 acres, as generally depicted on the map enti-
tled ‘‘lllll’’ and dated llllll, which 
shall be known as the Maple Peak Wilderness. 
(2) STORM CREEK WILDERNESS.—Certain Fed-
eral land within the Idaho Panhandle and Kootenai 
VerDate Sep 11 2014 
00:12 Apr 27, 2017
Jkt 069200
PO 00000
Frm 00123
Fmt 6652
Sfmt 6201
E:\BILLS\H2135.IH
H2135
lotter on DSK5VPTVN1PROD with BILLS
124 
National Forest comprising approximately 8,000 
acres, as generally depicted on the map entitled 
‘‘lllll’’ and dated llllll, which 
shall be known as the Storm Creek Wilderness. 
(3) HAMMOND
CREEK
WILDERNESS.—Certain 
Federal land within the Idaho Panhandle National 
Forest comprising approximately 17,000 acres, as 
generally 
depicted 
on 
the 
map 
entitled 
‘‘lllll’’ and dated llllll, which 
shall be known as the Hammond Creek Wilderness. 
(4) NORTH FORK WILDERNESS.—Certain Fed-
eral land within the Idaho Panhandle National For-
est comprising approximately 31,000 acres, as gen-
erally depicted on the map entitled ‘‘lllll’’ 
and dated llllll, which shall be known as 
the North Fork Wilderness. 
(5) BIG CREEK WILDERNESS.—Certain Federal 
land within the Idaho Panhandle National Forest 
comprising approximately 76,000 acres, as generally 
depicted on the map entitled ‘‘lllll’’ and 
dated llllll, which shall be known as the 
Big Creek Wilderness. 
(6) 
BOBTAIL
PEAK
WILDERNESS.—Certain 
Federal land within the Idaho Panhandle National 
Forest comprising approximately 12,000 acres, as 
VerDate Sep 11 2014 
00:12 Apr 27, 2017
Jkt 069200
PO 00000
Frm 00124
Fmt 6652
Sfmt 6201
E:\BILLS\H2135.IH
H2135
lotter on DSK5VPTVN1PROD with BILLS
125 
generally 
depicted 
on 
the 
map 
entitled 
‘‘lllll’’ and dated llllll, which 
shall be known as the Bobtail Peak Wilderness. 
(7) EAST
CATHEDRAL
PEAK
WILDERNESS.— 
Certain Federal land within the Idaho Panhandle 
National Forest comprising approximately 22,000 
acres, as generally depicted on the map entitled 
‘‘lllll’’ and dated llllll, which 
shall be known as the East Cathedral Peak Wilder-
ness. 
(8) EAST
FORK
ELK
WILDERNESS.—Certain 
Federal land within the Kootenai National Forest 
comprising approximately 7,000 acres, as generally 
depicted on the map entitled ‘‘lllll’’ and 
dated llllll, which shall be known as the 
East Fork Elk Wilderness. 
(9) WEST
FORK
ELK
WILDERNESS.—Certain 
Federal land within the Kootenai National Forest 
comprising approximately 5,000 acres, as generally 
depicted on the map entitled ‘‘lllll’’ and 
dated lllll, which shall be known as the 
West Fork Elk Wilderness. 
(10) SPION KOP WILDERNESS.—Certain Fed-
eral land within the Idaho Panhandle National For-
est comprising approximately 22,000 acres, as gen-
VerDate Sep 11 2014 
00:12 Apr 27, 2017
Jkt 069200
PO 00000
Frm 00125
Fmt 6652
Sfmt 6201
E:\BILLS\H2135.IH
H2135
lotter on DSK5VPTVN1PROD with BILLS
126 
erally depicted on the map entitled ‘‘lllll’’ 
and dated llllll, which shall be known as 
the Spion Kop Wilderness. 
(11) ROLAND
POINT
WILDERNESS.—Certain 
Federal land within the Idaho Panhandle National 
Forest comprising approximately 6,000 acres, as 
generally 
depicted 
on 
the 
map 
entitled 
‘‘lllll’’ and dated llllll, which 
shall be known as the Roland Point Wilderness. 
(12) TROUT
CREEK
WILDERNESS.—Certain 
Federal land within the Idaho Panhandle and 
Kootenai National Forests comprising approximately 
39,000 acres, as generally depicted on the map enti-
tled ‘‘lllll’’ and dated llllll, which 
shall be known as the Trout Creek Wilderness. 
(13) WONDERFUL PEAK WILDERNESS.—Certain 
Federal land within the Idaho Panhandle and Lolo 
National Forest comprising approximately 6,000 
acres, as generally depicted on the map entitled 
‘‘lllll’’ and dated llllll, which 
shall be known as the Wonderful Peak Wilderness. 
(14) STEVENS
PEAK
WILDERNESS.—Certain 
Federal land within the Idaho Panhandle and Lolo 
National Forest comprising approximately 5,000 
acres, as generally depicted on the map entitled 
VerDate Sep 11 2014 
00:12 Apr 27, 2017
Jkt 069200
PO 00000
Frm 00126
Fmt 6652
Sfmt 6201
E:\BILLS\H2135.IH
H2135
lotter on DSK5VPTVN1PROD with BILLS
(relating to allowance of deduction for personal ex-
emptions) for the taxable year’’ and inserting ‘‘the 
sum of 1 (2 in the case of a joint return) plus the 
number of the taxpayer’s dependents for the taxable 
year’’. 
(42) Section 6013(b)(3)(A) is amended— 
(A) by striking ‘‘had less than the exemp-
tion amount of gross income’’ in clause (ii) and 
inserting ‘‘had no gross income’’, 
(B) by striking ‘‘had gross income of the 
exemption amount or more’’ in clause (iii) and 
inserting ‘‘had any gross income’’, and 
(C) by striking the flush language fol-
lowing clause (iii). 
(43) Section 6014(b)(4), as amended by the 
preceding provisions of this Act, is amended by 
striking ‘‘where the taxpayer itemizes his deductions 
or’’. 
(44) Section 6103(l)(21)(A)(iii) is amended to 
read as follows: 
‘‘(iii) the number of the taxpayer’s de-
pendents,’’. 
(45) Section 6213(g)(2) is amended by striking 
subparagraph (H). 
VerDate Sep 11 2014 
23:58 Nov 02, 2017
Jkt 079200
PO 00000
Frm 00035
Fmt 6652
Sfmt 6201
E:\BILLS\H1.IH
H1
lotter on DSKBCFDHB2PROD with BILLS
‘‘(C) ROUNDING.—Any increase under sub-
paragraph (A) shall be rounded to the nearest 
multiple of $100.’’. 
(b) OTHER CONFORMING AMENDMENTS.— 
(1) Section 36B(b)(3)(B)(ii)(I)(aa) is amended 
to read as follows: 
‘‘(aa) who is described in 
section 1(b)(1)(B) and who does 
not have any dependents for the 
taxable year,’’. 
(2) Section 486B(b)(1) is amended— 
(A) by striking ‘‘maximum rate in effect’’ 
and inserting ‘‘highest rate specified’’, and 
(B) by striking ‘‘section 1(e)’’ and insert-
ing ‘‘section 1’’. 
(3) Section 511(b)(1) is amended by striking 
‘‘section 1(e)’’ and inserting ‘‘section 1’’. 
(4) Section 641(a) is amended by striking ‘‘sec-
tion 1(e) shall apply to the taxable income’’ and in-
serting ‘‘section 1 shall apply to the taxable in-
come’’. 
(5) Section 641(c)(2)(A) is amended to read as 
follows: 
‘‘(A) Except to the extent provided in sec-
tion 1(h), the rate of tax shall be treated as 
VerDate Sep 11 2014 
23:58 Nov 02, 2017
Jkt 079200
PO 00000
Frm 00066
Fmt 6652
Sfmt 6201
E:\BILLS\H1.IH
H1
lotter on DSKBCFDHB2PROD with BILLS
reau publishes the initial value of the Chained 
Consumer Price Index for All Urban Con-
sumers for the month of August for the pre-
ceding calendar year. 
‘‘(B) DETERMINATION
FOR
CALENDAR 
YEAR.—The C-CPI-U for any calendar year is 
the average of the C-CPI-U as of the close of 
the 12-month period ending on August 31 of 
such calendar year. 
‘‘(6) CPI.—For purposes of this subsection— 
‘‘(A) IN GENERAL.—The term ‘Consumer 
Price Index’ means the last Consumer Price 
Index for All Urban Consumers published by 
the Department of Labor. For purposes of the 
preceding sentence, the revision of the Con-
sumer Price Index which is most consistent 
with the Consumer Price Index for calendar 
year 1986 shall be used. 
‘‘(B) DETERMINATION
FOR
CALENDAR 
YEAR.—The CPI for any calendar year is the 
average of the Consumer Price Index as of the 
close of the 12-month period ending on August 
31 of such calendar year. 
‘‘(7) DELAY OF ADJUSTMENT BASED ON C-CPI- 
U UNTIL 2023.—Notwithstanding any other provision 
VerDate Sep 11 2014 
23:58 Nov 02, 2017
Jkt 079200
PO 00000
Frm 00012
Fmt 6652
Sfmt 6201
E:\BILLS\H1.IH
H1
lotter on DSKBCFDHB2PROD with BILLS
‘‘(A) in the case of a joint return or sur-
viving spouse, $260,000, 
‘‘(B) in the case of a married individual fil-
ing a separate return, an amount equal to 1⁄2 of 
the amount in effect for the taxable year under 
subparagraph (A), and 
‘‘(C) in the case of any other individual 
(other than an estate or trust), $200,000, and 
‘‘(D) in the case of an estate or trust, 
$9,150. 
‘‘(3) 
39.6-PERCENT
BRACKET
THRESHOLD 
AMOUNT.—The term ‘39.6-percent bracket threshold 
amount’ means— 
‘‘(A) in the case of a joint return or sur-
viving spouse, $1,000,000, 
‘‘(B) in the case of any other individual 
(other than an estate or trust), an amount equal 
to 1⁄2 of the amount in effect for the taxable year 
under subparagraph (A), and 
‘‘(C) in the case of an estate or trust, 
$12,500. 
‘‘(c) INFLATION ADJUSTMENT.— 
‘‘(1) IN GENERAL.—In the case of any taxable 
year beginning after 2018, each dollar amount in sub-
sections (b) and (e)(3) (other than any amount deter-
VerDate Sep 11 2014 
00:35 Nov 14, 2017
Jkt 079200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6203
E:\BILLS\H1.RH
H1
lotter on DSKBCFDHB2PROD with BILLS
(2) RATE THRESHOLDS DEFINED.—Section 1(h) 
is amended by adding at the end the following new 
paragraph: 
‘‘(12) RATE THRESHOLDS DEFINED.—For pur-
poses of this subsection— 
‘‘(A) 15-PERCENT RATE THRESHOLD.—The 
15-percent rate threshold shall be— 
‘‘(i) in the case of a joint return or 
surviving spouse, $77,200 (1⁄2 such amount 
in the case of a married individual filing a 
separate return), 
‘‘(ii) in the case of an individual who 
is the head of a household (as defined in sec-
tion 2(b)), $51,700, 
‘‘(iii) in the case of any other indi-
vidual (other than an estate or trust), an 
amount equal to 1⁄2 of the amount in effect 
for the taxable year under clause (i), and 
‘‘(iv) in the case of an estate or trust, 
$2,600. 
‘‘(B) 20-PERCENT RATE THRESHOLD.—The 
20-percent rate threshold shall be— 
‘‘(i) in the case of a joint return or 
surviving spouse, $479,000 (1⁄2 such amount 
VerDate Sep 11 2014 
00:35 Nov 14, 2017
Jkt 079200
PO 00000
Frm 00019
Fmt 6652
Sfmt 6203
E:\BILLS\H1.RH
H1
lotter on DSKBCFDHB2PROD with BILLS
(4) Section 3402(m)(3) is amended by striking 
‘‘(including the additional standard deduction under 
section 63(c)(3) for the aged and blind)’’. 
(5) Section 6014(b)(4) is amended by striking 
‘‘section 63(c)(5)’’ and inserting ‘‘section 63(c)(2)’’. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2017. 
SEC. 1003. REPEAL OF DEDUCTION FOR PERSONAL EXEMP-
TIONS. 
(a) IN GENERAL.—Part V of subchapter B of chapter 
1 is hereby repealed. 
(b) DEFINITION OF DEPENDENT RETAINED.—Sec-
tion 152, prior to repeal by subsection (a), is hereby redes-
ignated as section 7706 and moved to the end of chapter 
79. 
(c) APPLICATION TO ESTATES AND TRUSTS.—Sub-
section (b) of section 642 is amended— 
(1) by striking paragraph (2)(C), 
(2) by striking paragraph (3), and 
(3) by striking ‘‘DEDUCTION FOR PERSONAL 
EXEMPTION’’ in the heading thereof and inserting 
‘‘BASIC DEDUCTION’’. 
(d) APPLICATION TO NONRESIDENT ALIENS.—Sec-
tion 873(b) is amended by striking paragraph (3).
which such election is made, and, once made, may not 
be revoked. 
‘‘(3) TREATMENT OF SPECIFIED SERVICE ACTIVI-
TIES.— 
‘‘(A) IN GENERAL.—In the case of any ac-
tive business activity which is a specified service 
activity— 
‘‘(i) the capital percentage shall be 0 
percent, and 
‘‘(ii) subsection (b)(2)(B) shall be ap-
plied by substituting ‘0 percent’ for ‘30 per-
cent’. 
‘‘(B) EXCEPTION
FOR
CAPITAL-INTENSIVE 
SPECIFIED SERVICE ACTIVITIES.—If— 
‘‘(i) the taxpayer elects the application 
of this subparagraph with respect to such 
activity for any taxable year, and 
‘‘(ii) the applicable percentage (as de-
fined in subsection (f)) with respect to such 
activity for such taxable year is at least 10 
percent, 
then subparagraph (A) shall not apply and the 
capital percentage with respect to such activity 
shall be equal to such applicable percentage. 
VerDate Sep 11 2014 
00:35 Nov 14, 2017
Jkt 079200
PO 00000
Frm 00044
Fmt 6652
Sfmt 6203
E:\BILLS\H1.RH
H1
lotter on DSKBCFDHB2PROD with BILLS