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H.Con.Res. 97 (115th): Directing the Clerk of the House of Representatives to make corrections in the enrollment of H.R. 1.

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Dec 18, 2017.


Directs the Clerk of the House of Representatives to make corrections in the enrollment of H.R. 1 (Tax Cuts and Jobs Act) to add a new subtitle that includes specified provisions regarding: (1) an expansion of the limitation on deductions for lobbying expenditures, (2) a tax exemption for the production of kombucha, (3) an exclusion from gross income for certain gains from the sale or exchange of virtual currency, (4) and deductions and credits for expenditures in connection with marijuana sales conducted in compliance with state law.