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. 
Be it enacted by the Senate and House of Representa-
tives 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 
‘‘Tax Cuts for America Act of 2015’’. 
(b) TABLE OF CONTENTS.—The table of contents for 
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 sec-
ondary 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. 
TITLE I—ECONOMIC DEVELOP-
MENT AND JOB CREATION 
SEC. 101. EXTENSION OF NEW MARKETS TAX CREDIT. 
(a) IN GENERAL.—Section 45D(f)(1)(G) of the In-
ternal Revenue Code of 1986 is amended by striking ‘‘and 
2014’’ and inserting ‘‘2014, and 2015’’. 
(b) CARRYOVER OF UNUSED LIMITATION.—Section 
45D(f)(3) of such Code is amended by striking ‘‘2019’’ 
and inserting ‘‘2020’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to calendar years beginning after 
December 31, 2014. 
SEC. 102. EXTENSION OF WORK OPPORTUNITY TAX CREDIT. 
(a) IN GENERAL.—Section 51(c)(4)(B) of the Inter-
nal Revenue Code of 1986 is amended by striking ‘‘De-
cember 31, 2014’’ and inserting ‘‘December 31, 2015.’’. 
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(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to individuals who begin work for 
the employer after December 31, 2014. 
SEC. 103. EXTENSION AND MODIFICATION OF RESEARCH 
CREDIT. 
(a) IN GENERAL.—Section 41(h)(1) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘December 
31, 2014’’ and inserting ‘‘December 31, 2015’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to amounts paid or incurred after 
December 31, 2014. 
TITLE II—EDUCATION 
SEC. 201. EXTENSION OF DEDUCTION FOR CERTAIN EX-
PENSES OF ELEMENTARY AND SECONDARY 
SCHOOL TEACHERS. 
(a) IN GENERAL.—Section 62(a)(2)(D) of the Inter-
nal Revenue Code of 1986 is amended by striking ‘‘or 
2014’’ and inserting ‘‘2014, or 2015’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2014. 
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TITLE III—MEMBERS OF THE 
ARMED FORCES 
SEC. 301. EXTENSION OF EMPLOYER WAGE CREDIT FOR 
EMPLOYEES WHO ARE ACTIVE DUTY MEM-
BERS OF THE UNIFORMED SERVICES. 
(a) IN GENERAL.—Section 45P(f) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘December 
31, 2014’’ and inserting ‘‘December 31, 2015’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to payments made after December 
31, 2014. 
TITLE IV—ENERGY 
SEC. 401. EXTENSION OF CREDIT FOR CONSTRUCTION OF 
NEW ENERGY EFFICIENT HOMES. 
(a) IN GENERAL.—Section 45P(g) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘December 
31, 2014’’ and inserting ‘‘December 31, 2015’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to acquisitions after December 31, 
2014. 
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TITLE V—STATES 
SEC. 101. EXTENSION OF STATE AND LOCAL SALES TAX DE-
DUCTION. 
(a) IN GENERAL.—Section 164(b)(5)(I) of the Inter-
nal Revenue Code of 1986 is amended by striking ‘‘Janu-
ary 1, 2015’’ and inserting ‘‘January 1, 2016’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2014. 
Æ 
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