Research ReportCRS InsightVersion 1
IN12686
The 2/37ths Limitation on Itemized Deductions
Published Apr 30, 2026Updated May 2, 2026
Full report
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The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.
- HR 1115th Congress
An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.
Dec 22, 2017 · Signed by President.
- HR 1119th Congress
An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.
Jul 4, 2025 · Became Public Law No: 119-21.