,,ii  #aac? ,,congress  #b;d ,session   
,s4 #biig  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,decemb] #aj1 #bjad,mr4
 ,burr 7= himself & ,mrs4 ,gillibr&7    
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to increase !     
exclusion = employ]-provid$ dep5d5t c>e 
assi/ance4  #a4 ,%ort title ,?is ,act   
may be cit$ z ! ,*ild & ,dep5d5t ,c>e   
,,fsa ,enhancem5t ,act4  #b4 ,increase 9
 exclusion = employ]-provid$ dep5d5t c>e
 assi/ance  7a7 ,9 g5]al ,subp>agraph   
7,a7 ( section #abi7;a77#b7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf 7relat+ to       
dep5d5t c>e assi/ance programs7 is am5d$
 by /rik+ #e1jjj 7#b1ejj & ins]t+ #g1ejj
 7half su* doll> am\nt4  7b7 ,inflation 
adju/m5t ,p>agraph 7#b7 ( section       
#abi7;a7 ( su* ,code is am5d$ by        
r$esignat+ subp>agraph 7,c7 z           
subp>agraph 7,d7 & by ins]t+ aft]       
subp>agraph 7,b7 ! foll[+ new           
subp>agraph3  7,c7 ,inflation adju/m5t  

,9 ! case ( any taxable ye> beg9n+ 9 a  
cal5d> ye> aft] #bjae1 ! #g1ejj am\nt 9 
subp>agraph 7,a7 %all be increas$ by an 
am\nt equal to-- 7i7 su* doll> am\nt1   
multipli$ by  7ii7 ! co/-(-liv+ adju/m5t
 det]m9$ "u section #a7;f77#c7 = !      
cal5d> ye> 9 :i* ! taxable ye> beg9s1   
det]m9$ by sub/itut+ cal5d> ye> #bjad = 
cal5d> ye> #aiib 9 subp>agraph 7,b7     
!re(4  ,any increase det]m9$ "u ! prec$+
 s5t5ce %all be r\nd$ to ! ne>e/        
multiple ( #ajj4  4  7c7 ,effective date
 ,! am5dm5t made by ?is section %all    
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjad4