#aac? ,,congress  #a/ ,session  ,h4 ,r4 
#bbhi  ,,an ,,act  ,to r5ame section    
#bai7;c7 ( ! ,int]nal ,rev5ue ,code (   
#aihf z ! ,kay ,bailey ,hut*ison ,sp\sal
 ,,ira4  #a4 ,kay ,bailey ,hut*ison     
,sp\sal ,,ira ,! head+ ( subsection 7c7 
( section #bai ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by /rik+ ,special
 rules = c]ta9 m>ri$ individuals &      
ins]t+ ,kay ,bailey ,hut*ison ,sp\sal   
,,ira4  ,pass$ ! ,h\se ( ,repres5tatives
 ,june #be1 #bjac4;,cl]k4