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H.R. 1IntroducedHouseSenatePresidentLawBecame law
Sec. 110010 · H.R. 1

Termination of miscellaneous itemized deduction

Title XI — Committee on Ways and Means, The One, Big, Beautiful Bill › Subtitle A — Make American Families and Workers Thrive Again › Part 1 — Permanently Preventing Tax Hikes on American Families and Workers

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The wording changed from Committee version to Passed the House. Removed words are struck through; added words are underlined.

How the text changed

Committee version → Passed the House · Sec. 110010

(a) In general Section 67(g) is amended— (1) by striking, and before January 1, 2026, and (2) by striking 2018 through 2025 and in the heading and inserting beginning after 2017. (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.

•HR 1 EHSEC. 110010

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