,,ii  #aac? ,,congress  #b;d ,session   
,s4 #bffj  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #bd1 #bjad ,ms4  
,cantwell 7= h]self1 ,mr4 ,crapo1 ,mrs4 
,murray1 & ,mr4 ,ris*7 introduc$ !      
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to cl>ify ! special rules =       
accid5t & heal? plans ( c]ta9 gov]nm5tal
 entities1 & = o!r purposes4  #a4       
,cl>ification ( special rule = c]ta9    
gov]nm5tal plans  7a7 ,9 g5]al ,p>agraph
 7#a7 ( section #aje7;j7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$-- 7#a7 by
 /rik+ ! taxpay] & ins]t+ an employee or
 to a sp\se1 dep5d5t 7z def9$ = purposes
 ( subsection 7b771 or *ild 7z s def9$7 
( an employee1 &  7#b7 by /rik+ deceas$ 
plan p>ticipant's b5efici>y & ins]t+    
deceas$ employee's b5efici>y o!r ?an a  
surviv+ sp\se1 dep5d5t 7z s def9$71 or  
*ild 7z s def9$7 ( ! employee4  7b7     
,application to political subdivisions (
 ,/ates  ,p>agraph 7#b7 ( section       

#aje7;j7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$--  7#a7 by ins]t+ or     
e/abli%$ by or on behalf ( a ,/ate or   
political subdivision !re( aft] public  
retirem5t sy/em1 &  7#b7 by ins]t+ or   
#eja7;c77#i7 aft] section #aae 9        
subp>agraph 7,b74  7c7  ,effective date 
,! am5dm5ts made by ?is section %all    
apply to paym5ts aft] ! date ( !        
enactm5t ( ?is ,act4