Page 27 - Tax Reform

PUBLIC LAW 115–97—DEC. 22, 2017 131 STAT. 2077

(6) Section 4253(d) (relating to the taxation of phone service
originating from a combat zone from members of the Armed
Forces).
(7) Section 6013(f)(1) (relating to joint return where indi-
vidual is in missing status).
(8) Section 7508 (relating to time for performing certain
acts postponed by reason of service in combat zone).
(b) QUALIFIED HAZARDOUS DUTY AREA.—For purposes of this
section, the term ‘‘qualified hazardous duty area’’ means the Sinai
Peninsula of Egypt, if as of the date of the enactment of this
section any member of the Armed Forces of the United States
is entitled to special pay under section 310 of title 37, United
States Code (relating to special pay; duty subject to hostile fire
or imminent danger), for services performed in such location. Such
term includes such location only during the period such entitlement
is in effect.
(c) APPLICABLE PERIOD.—
(1) IN GENERAL.—Except as provided in paragraph (2), the
applicable period is—
(A) the portion of the first taxable year ending after
June 9, 2015, which begins on such date, and
(B) any subsequent taxable year beginning before
January 1, 2026.
(2) WITHHOLDING.—In the case of subsection (a)(5), the
applicable period is—
(A) the portion of the first taxable year ending after
the date of the enactment of this Act which begins on
such date, and
(B) any subsequent taxable year beginning before
January 1, 2026.
(d) EFFECTIVE DATE.—
(1) IN GENERAL.—Except as provided in paragraph (2), the
provisions of this section shall take effect on June 9, 2015.
(2) WITHHOLDING.—Subsection (a)(5) shall apply to remu-
neration paid after the date of the enactment of this Act.
SEC. 11027. TEMPORARY REDUCTION IN MEDICAL EXPENSE DEDUC-
TION FLOOR.
(a) IN GENERAL.—Subsection (f) of section 213 is amended 26 USC 213.
to read as follows:
‘‘(f) SPECIAL RULES FOR 2013 THROUGH 2018.—In the case
of any taxable year—
‘‘(1) beginning after December 31, 2012, and ending before
January 1, 2017, in the case of a taxpayer if such taxpayer
or such taxpayer’s spouse has attained age 65 before the close
of such taxable year, and
‘‘(2) beginning after December 31, 2016, and ending before
January 1, 2019, in the case of any taxpayer,
subsection (a) shall be applied with respect to a taxpayer by sub-
stituting ‘7.5 percent’ for ‘10 percent’.’’.
(b) MINIMUM TAX PREFERENCE NOT TO APPLY.—Section
56(b)(1)(B) is amended by adding at the end the following new
sentence: ‘‘This subparagraph shall not apply to taxable years begin-
ning after December 31, 2016, and ending before January 1, 2019’’.
dkrause on DSKBC28HB2PROD with PUBLAWS VerDate Sep 11 2014 10:09 Oct 18, 2018 Jkt 079139 PO 00097 Frm 00025 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL097.115 PUBL097
(c) EFFECTIVE DATE.—The amendment made by this section 26 USC 56 note.
shall apply to taxable years beginning after December 31, 2016.