,i #aac? ,,congress #a/ ,session ,h4 ,r4 #ch ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,janu>y #c1 #bjac ,mr4 ,flem+ 7= himself & ,mr4 ,b>r[7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to all[ s5iors to file _! ,f$]al income tax on a new ,=m #ajdj,,sr4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,s5iors' ,tax ,simplification ,act ( #bjac4 #b4 ,=m #ajdj,,sr = s5iors 7a7 ,9 g5]al ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all make available a =m1 to be kn[n z ,=m #ajdj,,sr1 = use by individuals to file ! return ( tax impos$ by *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf4 ,su* =m %all be z simil> z practicable to ,=m #ajdj;,,ez1 except t-- 7#a7 ! =m %all be available to individuals :o h atta9$ age #fe z ( ! close ( ! taxable ye>1 7#b7 ! =m may be us$ ev5 if income = ! taxable ye> includes-- 7,a7 social security b5efits 7z def9$ 9 section #hf7;d7 ( ! ,int]nal ,rev5ue ,code ( #aihf71 7,b7 di/ributions f qualifi$ retirem5t plans 7z def9$ 9 section #digd7;c7 ( su* ,code71 annuities or o!r su* def]r$ paym5t arrangem5ts1 7,c7 int]e/ & divid5ds1 or 7,d7 capital ga9s & losses tak5 into acc\nt 9 det]m9+ adju/$ net capital ga9 7z def9$ 9 section #a7;h77#c7 ( su* ,code71 & 7#c7 ! =m %all be available )\t reg>d to ! am\nt ( any item ( taxable income or ! total am\nt ( taxable income = ! taxable ye>4 7b7 ,effective date ,! =m requir$ by subsection 7a7 %all be made available = taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4