,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #cbfd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #bh1 #bjae ,ms4 
,titus introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways &       
,means1 & 9 addition to ! ,committees on
 ,en]gy & ,comm]ce & ,education & !     
,work=ce1 = a p]iod to be subsequ5tly   
det]m9$ by ! ,speak]1 9 ea* case =      
consid]ation ( su* provisions z fall )9 
! jurisdiction ( ! committee conc]n$  ,a
 ,,bill  ,to am5d ! ,int]nal ,rev5ue    
,code ( #aihf to exp& ! ,sav]'s cr$it1 &
 = o!r purposes4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,help+ ,am]icans   
,save ,act ( #bjae4  #b4 ,sav]'s cr$it  
exp&$  7a7 ,increase 9 income limits    
7#a7 ,9 g5]al ,section #be;,b7b77#a7 ( !
 ,int]nal ,rev5ue ,code ( #aihf is      
am5d$--  7,a7 9 subp>agraph 7,a7 by     
/rik+ #cj1jjj & ins]t+ #ej1jjj1  7,b7 9 
subp>agraph 7,b7 by /rik+ #cj1jjj b n   
ov] #cb1ejj & ins]t+ #ej1jjj b n ov]    
#fj1jjj1  7,c7 9 subp>agraph 7,c7 by    
/rik+ #cb1ejj b n ov] #ej1jjj & ins]t+  

#fj1jjj b n ov] #gj1jjj1 &  7,d7 9      
subp>agraph 7,d7 by /rik+ #ej1jjj &     
ins]t+ #gj1jjj4  7#b7 ,con=m+ am5dm5t to
 inflation adju/m5t ,section            
#be;,b7b77#c7 ( su* ,code is am5d$--    
7,a7 by /rik+ #bjjf 9 ! matt] prec$+    
subp>agraph 7,a7 & ins]t+ #bjae1 &  7,b7
 by /rik+ #bjje 9 subp>agraph 7,b7 !re( 
& ins]t+ #bjad4  7b7 ,adju/m5t ( cr$it  
am\nt = inflation ,section #be;,b7a7 (  
su* ,code is am5d$--  7#a7 by /rik+ ,9 !
 case ( & ins]t+ ! foll[+3  7#a7 ,9     
g5]al ,9 ! case (  1 &  7#b7 by add+ at 
! end ! foll[+3  7#b7 ,inflation        
adju/m5t ,9 ! case ( any taxable ye>    
beg9n+ 9 a cal5d> ye> aft] #bjae1 !     
#b1jjj am\nt conta9$ 9 p>agraph 7#a7    
%all be increas$ by an am\nt equal to-- 
7,a7 su* doll> am\nt1 multipli$ by  7,b7
 ! 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 ( #ej4  4 
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjad4  #c4   
,retirem5t contributions & sav+s        
disreg>d$ = c]ta9 means-te/$ programs   
7a7 ,,tanf program ,section #djh7;a7 ( !
 ,social ,security ,act 7#db ,u4,s4,c4  
#fjh7;a77 is am5d$ by add+ at ! end !   
foll[+3  7#ac7 ,disreg>d ( c]ta9        
retirem5t acc\nts & contributions ,9    
det]m9+ ! eligibility ( an individual = 
assi/ance1 or ! am\nt ( assi/ance       
payable to an individual1 "u a ,/ate    
program fund$ "u ?is "p1 ! ,/ate %all   
disreg>d any am\nt contribut$ by !      
individual to1 & ! value (--  7,a7 any  
funds 9 a plan1 contract1 or acc\nt1    
describ$ 9 sections #dja7;a71 #djc7;a71 
#djc7;b71 #djh1 #djh;,a1 #deg7;b71 &    
#eja7;c77#ah7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf & any funds 9 a ,f$]al ,?rift  
,sav+s ,plan acc\nt z provid$ 9 section 
#hdci ( title #e1 ,unit$ ,/ates ,code2  
7,b7 any retirem5t program or acc\nt    

includ$ 9 any successor or simil>       
provision t may be enact$ & det]m9$ to  
be exempt f tax "u ! ,int]nal ,rev5ue   
,code ( #aihf2 &  7,c7 any o!r retirem5t
 plans1 contracts1 or acc\nts 7z det]m9$
 by ! ,secret>y ( ,heal? & ,human       
,s]vices74  4  7b7 ,,ssi program  7#a7  
,income disreg>d ,section #afab7;b7 (   
su* ,act 7#db ,u4,s4,c4 #achb;a7b77 is  
am5d$-- 7,a7 by /rik+ 2 & at ! end (    
p>agraph 7#be72  7,b7 by /rik+ ! p]iod  
at ! end ( p>agraph 7#bf7 & ins]t+ 2 &2 
&  7,c7 by add+ at ! end ! foll[+3      
7#bg7 any am\nt receiv$ by ! individual1
 to ! ext5t t ! am\nt is contribut$ by !
 individual to a program1 plan1         
contract1 or acc\nt ref]r$ to 9 section 
#afac7;a74  4  7#b7 ,res\rce disreg>d   
,section #afac7;a7 ( su* ,act 7#db      
,u4,s4,c4 #achb;b7a77 is am5d$-- 7,a7 by
 /rik+ 2 & at ! end ( p>agraph 7#af72   
7,b7 by /rik+ ! p]iod at ! end (        
p>agraph 7#ag7 & ins]t+ 2 &2 &  7,c7 by 
add+ at ! end ! foll[+3  7#ah7  7,a7 any
 funds 9 a plan1 contract1 or acc\nt1   

describ$ 9 sections #dja7;a71 #djc7;a71 
#djc7;b71 #djh1 #djh;,a1 #deg7;b71 &    
#eja7;c77#ah7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf & any funds 9 a ,f$]al ,?rift  
,sav+s ,plan acc\nt z provid$ 9 section 
#hdci ( title #e1 ,unit$ ,/ates ,code2  
7,b7 any retirem5t program or acc\nt    
includ$ 9 any successor or simil>       
provision t may be enact$ & det]m9$ to  
be exempt f tax "u ! ,int]nal ,rev5ue   
,code ( #aihf2 &  7,c7 any o!r retirem5t
 plans1 contracts1 or acc\nts 7z det]m9$
 by ! ,commission] ( ,social ,security74
  4  7c7 ,,liheap ,!re %all n be includ$
 9 any det]m9ation "u section           
#bfje7;b77#b77;,b7 ( ! ,l[-,income ,home
 ,en]gy ,assi/ance ,act ( #aiha 7#db    
,u4,s4,c4 #hfbd7;b77#b77;,b77 ( h\sehold
 eligibility = ,l[-,income ,home ,en]gy 
,assi/ance ,program funds1 any am\nt    
contribut$ to1 & ! value (--  7#a7 any  
funds 9 a plan1 contract1 or acc\nt1    
describ$ 9 sections #dja7;a71 #djc7;a71 
#djc7;b71 #djh1 #djh;,a1 #deg7;b71 &    
#eja7;c77#ah7 ( ! ,int]nal ,rev5ue ,code

 ( #aihf & any funds 9 a ,f$]al ,?rift  
,sav+s ,plan acc\nt z provid$ 9 section 
#hdci ( title #e1 ,unit$ ,/ates ,code2  
7#b7 any retirem5t program or acc\nt    
includ$ 9 any successor or simil>       
provision t may be enact$ & det]m9$ to  
be exempt f tax "u ! ,int]nal ,rev5ue   
,code ( #aihf2 &  7#c7 any o!r retirem5t
 plans1 contracts1 or acc\nts 7z det]m9$
 by ! ,secret>y ( ,heal? & ,human       
,s]vices74