SUSPENSION OF OVERALL LIMITATION ON ITEMIZED DEDUCTIONS.

SEC. 11046. SUSPENSION OF OVERALL LIMITATION ON ITEMIZED DEDUCTIONS.(a) In General.—Section 68 is amended by adding at the end the following new subsection:“(f) Section Not to Apply.—This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.”.(b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2017.