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News 1. American Health Care Act of 2017
TITLE I--ENERGY AND COMMERCE
Subtitle A--Patient Access to Public Health Programs
(Sec. 101) This bill amends the Patient Protection and Affordable Care Act (PPACA) to eliminate funding after FY2018 for the Prevention and Public Health Fund, which provides for investment in prevention and public health programs to improve health and restrain the rate of growth in health care costs. Funds that are unobligated at the end of FY2018 are rescinded.
News 2. Internal Revenue Code § 1 - Tax Imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table:
News 3. § 2 - Definition & Special Rules
Definition of surviving spouse
For purposes of section 1, the term “surviving spouse means a taxpayer-
Whose spouse died during wither of his two taxable years immediately preceding the taxable year, and
Who maintains as his home of household which constitutes for the taxable year the principle place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152, determined without regard to subsections (b)(1), and (d)(1)(B) thereof) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom is entitled to a deduction for the taxable year under section 151.