Sec. 70110. Termination of miscellaneous itemized deductions other than educator expenses | Law as Amended

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Sec. 70111. Limitation on tax benefit of itemized deductions \| Law as Amended OBBBA - Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	11	August 1, 2025
Sec. 70120. Limitation on individual deductions for certain state and local taxes, etc \| Law as Amended OBBBA - Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	8	August 1, 2025
Sec. 70114. Extension and modification of limitation on wagering losses \| Law as Amended OBBBA - Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	9	August 1, 2025
Sec. 70113. Extension and modification of limitation on deduction and exclusion for moving expenses \| Law as Amended OBBBA - Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	7	August 1, 2025
Sec. 70110. Termination of miscellaneous itemized deductions other than educator expenses One Big Beautiful Bill Act \| OBBBA Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF	8	July 21, 2025