,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #dccb  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #bg1 #bjad ,mr4  
,g>dn] 7= himself1 ,mr4 ,cram]1 ,mr4    
,tipton1 ,mr4 ,long1 & ,mr4 ,c(fman7    
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to direct ! ,secret>y ( !      
,treasury to increase ! doll> limitation
 on ! de m9imis safe h>bor f treatm5t z 
a capital exp5diture = taxpay]s )\t     
applicable f9ancial /atem5ts4  #a4      
,increase 9 doll> limitation on de      
m9imis safe h>bor f treatm5t z capital  
exp5ditures = taxpay]s )\t applicable   
f9ancial /atem5ts  7a7 ,9 g5]al ,n lat] 
?an #ahj days aft] ! date ( ! enactm5t (
 ?is ,act1 ! ,secret>y ( ! ,treasury 7or
 ! ,secret>y's designee7 %all modify    
,treasury ,regulation section           
#a4bfc7;a7-#a7;f77#a77;ii77,d7 to       
increase ! #ejj limitation conta9$ !re9 
) respect to ! de m9imis safe h>bor =   
taxpay]s )\t applicable f9ancial        
/atem5ts to #a1jjj4  7b7 ,effective date

 ,! revis$ regulations "u ?is section   
%all apply to am\nts paid or incurr$ 9  
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjac4