; and (B) a description and explanation of any such criteria that was identified as discriminatory by the Treasury Inspector General for Tax Administration. . 14. Deduction for expenses relating to certain audits (a) In general Subsection (a) of section 62 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (22) Expenses relating to certain audits The deduction allowed by section 224. . (b) Deduction for expenses relating to certain audits Part VII of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by redesignating section 224 as section 225 and by inserting after section 223 the following new section: 224. Expenses relating to certain audits (a) Allowance of deduction In the case of an individual, there shall be allowed as a deduction for the taxable year an amount equal to so much of the qualified NRP expenses paid or incurred during the taxable year as does not exceed $5,000. (b) Qualified NRP expenses For purposes of this section, the term qualified NRP expenses means amounts which but for subsection (d) would be allowed as a deduction under section 162 or 212(3) in connection with an audit of the taxpayer's return of the tax imposed by this chapter for any taxable year under the National Research Program, but only if such audit results in no increase in the tax liability of the taxpayer for such taxable year. (c) Denial of double benefit No deduction shall be allowed under any other provision of this chapter for any amount for which a deduction is allowed under this section. . (c) Clerical amendment The table of sections for part VII of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by striking the item relating to section 224 and by inserting after the item relating to section 223 the following new items: Sec. 224. Expenses relating to certain audits. Sec. 225. Cross reference. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of