I 116th CONGRESS 1st Session H. R. 1867 IN THE HOUSE OF REPRESENTATIVES March 25, 2019 Ms. Wild (for herself, Ms. Jackson Lee , Ms. Norton , and Mr. Hastings ) 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 allow miscellaneous itemized deductions subject to a 2-percent floor and to reinstate the overall limitation on itemized deductions.

1. Short title This Act may be cited as the Middle Class Tax Deduction Act of 2019 . 2. Allowance of miscellaneous itemized deductions subject to a 2-percent floor (a) In general Section 67 of the Internal Revenue Code of 1986 is amended by striking subsection (g). (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2018. 3. Reinstatement of overall limitation on itemized deductions (a) In general Section 68 of the Internal Revenue Code of 1986 is amended by striking subsection (f). (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2018.