AMENDMENT(S) PROPOSED BY THE HOUSE

DEL. MARSHALL R. [Ruled not Germane]

1. Line 42, engrossed, after purposes;

strike

and

DEL. MARSHALL R. [Ruled not Germane]

2. Line 44, engrossed, after credit

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. [the period]

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; and

DEL. MARSHALL R. [Ruled not Germane]

3. After line 44, engrossed

insert

7. For taxable years beginning on or after January 1, 2013, the increase for tax years beginning after December 31, 2012, in the threshold for the deduction for unreimbursed medical expenses from 7.5 percent to 10 percent of adjusted gross income pursuant to Section 9013 of Subtitle A of Title IX of the Patient Protection and Affordable Care Act, as carried out in the conforming amendment to (i) § 213(a) of the Internal Revenue Code and (ii) § 56(b)(1)(B) of the Internal Revenue Code and as carried out by the addition of § 213(f) of the Internal Revenue Code; and

8. For taxable years beginning on or after January 1, 2013, the decrease for tax years beginning after December 31, 2012, in the maximum amount of a flexible spending arrangement from $5,000 to $2,500 (and as adjusted for inflation) pursuant to Section 9005 of Subtitle A of Title IX of the Patient Protection and Affordable Care Act, as implemented by § 125(i) of the Internal Revenue Code.

DEL. MARSHALL R. [Pass By]

1. Line 42, engrossed, after purposes;

strike

and

DEL. MARSHALL R. [Pass By]

2. Line 44, engrossed, after credit

strike

. [the period]

insert

; and

DEL. MARSHALL R. [Pass By]

3. After line 44, engrossed

insert

7. For the taxable year beginning on or after January 1, 2013 through December 31, 2013, the increase for tax years beginning after December 31, 2012, in the threshold for the deduction for unreimbursed medical expenses from 7.5 percent to 10 percent of adjusted gross income pursuant to Section 9013 of Subtitle A of Title IX of the Patient Protection and Affordable Care Act, as carried out in the conforming amendment to (i) § 213(a) of the Internal Revenue Code and (ii) § 56(b)(1)(B) of the Internal Revenue Code and as carried out by the addition of § 213(f) of the Internal Revenue Code; and

8. For taxable years beginning on or after January 1, 2013, the decrease for tax years beginning after December 31, 2012, in the maximum amount of a flexible spending arrangement from $5,000 to $2,500 (and as adjusted for inflation) pursuant to Section 9005 of Subtitle A of Title IX of the Patient Protection and Affordable Care Act, as implemented by § 125(i) of the Internal Revenue Code.