,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #ccah  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #bi1 #bjae ,mr4 
,blum 7= himself & ,mr4 ,cram]7         
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to require ! ,secret>y ( !     
,treasury to modify regulations to      
increase ! am\nt ( ! de m9imis safe     
h>bor election = exemption f capital    
exp5ditures = taxpay]s )\t c]ta9        
f9ancial /atem5ts4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,r$uc+ ,tax       
,prep>ation ,burd5s = ,am]ican          
,inve/m5ts & ,repairs ,act4  #b4        
,increase 9 de m9imis safe h>bor        
election = exemptions f capital         
exp5ditures = taxpay]s )\t c]ta9        
f9ancial /atem5ts  7a7 ,9 g5]al ,n lat] 
?an #f mon?s aft] ! date ( ! enactm5t ( 
?is ,act1 ! ,secret>y ( ! ,treasury %all
 modify ,treasury ,regulation section   
#a4bfc7;a7-#a7;f7 7#bf ,c4,f4,r4        
#a4bfc7;a7-#a7;f77 to increase ! #ejj de
 m9imis rule = taxpay]s )\t applicable  

f9ancial /atem5ts to #b1ejj4  7b7       
,effective date ,! revis$ regulations "u
 ?is section %all apply to am\nts paid  
or incurr$ 9 taxable ye>s beg9n+ aft]   
,decemb] #ca1 #bjae4