,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #daib  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #h1 #bjae    
,mr4 ,tib]i 7= himself1 ,mr4 ,rangel1   
,mr4 ,"y ( ,indiana1 ,mr4 ,l>son (      
,connecticut1 ,mr4 ,neal1 & ,mr4        
,pauls57 introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to cl>ify ! valuation    
rule applicable to ! e>ly t]m9ation (   
c]ta9 *>itable rema9d] unitru/s4  #a4   
,cl>ification ( valuation rule = e>ly   
t]m9ation ( c]ta9 *>itable rema9d]      
unitru/s  7a7 ,9 g5]al ,section #ffd7;e7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$-- 7#a7 by add+ at ! end ! foll[+3 
,9 ! case ( ! e>ly t]m9ation ( a tru/   
:i* is a *>itable rema9d] unitru/ by    
reason ( subsection 7d77#c71 ! valuation
 ( int]e/s 9 su* tru/ = purposes ( ?is  
section %all be made "u rules simil> to 
! rules ( ! prec$+ s5t5ce41 &  7#b7 by  
/rik+ = purposes ( *>itable contribution
 9 ! head+ !re( & ins]t+ ( int]e/s4  7b7

 ,effective date ,! am5dm5t made by ?is 
section %all apply to t]m9ations ( tru/s
 occurr+ aft] ! date ( ! enactm5t ( ?is 
,act4