,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #aahb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #bg1 #bjae   
,mr4 ,s*weik]t introduc$ ! foll[+ bill2 
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to prev5t         
retroactive claims ( ! e>n$ income tax  
cr$it by individuals receiv+ "w         
au?orizations pursuant to c]ta9 def]r$  
action programs4  #a4 ,prev5tion (      
retroactive claims ( e>n$ income tax    
cr$it by individuals receiv+ "w         
au?orizations pursuant to c]ta9 def]r$  
action programs  7a7 ,9 g5]al ,section  
#cb7m7 ( ! ,int]nal ,rev5ue ,code (     
#aihf is am5d$-- 7#a7 by /rik+ ,solely =
 purposes ( & ins]t+ ! foll[+3  7#a7 ,9 
g5]al ,solely = purposes (  1 &  7#b7 by
 add+ at ! end ! foll[+ new p>agraph3   
7#b7 ,d5ial ( retroactive application = 
c]ta9 b5efici>ies ( def]r$ action  7,a7 
,9 g5]al ,9 ! case ( any specifi$ def]r$
 action b5efici>y1 p>agraph 7#a7 %all be
 appli$ by ins]t+ be=e ! close ( !      

taxable ye> to :i* ! return relates aft]
 ,social ,security ,adm9i/ration4  7,b7 
,specifi$ def]r$ action b5efici>y ,=    
purposes ( ?is p>agraph1 ! t]m specifi$ 
def]r$ action b5efici>y means any       
individual :o receives tempor>y         
deportation relief & "w au?orization 9  
accordance ) any program n specifically 
e/abli%$ by law "u :i* ali5s are provid$
 tempor>y deportation relief4  4  7b7   
,effective date ,! am5dm5ts made by ?is 
section %all apply to-- 7#a7 any return 
( tax :i* is fil$ aft] ! date ( !       
enactm5t ( ?is ,act1 &  7#b7 any am5dm5t
 or supplem5t 7to any return ( tax7 :i* 
is fil$ aft] su* date 7)\t reg>d to !   
date on :i* ! return ( tax is fil$74