[House Prints 115-39] [From the U.S. Government Publishing Office] G:\CMTE\RU\15\RCP\RCP1.XML NOVEMBER 10, 2017 RULES COMMITTEE PRINT 115-39 TEXT OF H. R. 1, TAX CUTS AND JOBS ACT [Showing the text of H. R. 1 as ordered reported by the Committee on Ways and Means] 1 SECTION 1. SHORT TITLE; ETC. 2 (a) SHORT TITLE. - This Act may be cited as the 3 ��Tax Cuts and Jobs Act��. 4 (b) AMENDMENT OF 1986 CODE. - Except as other- 5 wise expressly provided, whenever in this Act an amend- 6 ment or repeal is expressed in terms of an amendment 7 to, or repeal of, a section or other provision, the reference 8 shall be considered to be made to a section or other provi- 9 sion of the Internal Revenue Code of 1986. 10 (c) TABLE OF CONTENTS. - The table of contents for 11 this Act is as follows: Sec. 1. Short title; etc. TITLE I - TAX REFORM FOR INDIVIDUALS Subtitle A - Simplification and Reform of Rates, Standard Deduction, and Exemptions Sec. 1001. Reduction and simplification of individual income tax rates. Sec. 1002. Enhancement of standard deduction. Sec. 1003. Repeal of deduction for personal exemptions. Sec. 1004. Maximum rate on business income of individuals. Sec. 1005. Conforming amendments related to simplification of individual in- come tax rates. Subtitle B - Simplification and Reform of Family and Individual Tax Credits Sec. 1101. Enhancement of child tax credit and new family tax credit. Sec. 1102. Repeal of nonrefundable credits. Sec. 1102. Repeal of nonrefundable credits. g:\VHLC\111017\111017.002.xml (680325|6) November 10, 2017 (12:15 p.m.) g:\VHLC\111017\111017.002.xml (680325|6) November 10, 2017 (12:15 p.m.)