,i #aad? ,,congress #a/ ,session ,h4 ,r4 #dbag ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,decemb] #aj1 #bjae ,mr4 ,b]a introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to det]m9e eligibility = heal? insurance subsidies )\t reg>d to am\nts includ$ 9 income by reason ( conv]sion to a ,ro? ,,ira4 #a4 ,eligibility = heal? insurance subsidies det]m9$ )\t reg>d to am\nts includ$ 9 income by reason ( conv]sion to ,ro? ,,ira 7a7 ,9 g5]al ,section #cf;,b7d77#b77;,b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by r$esignat+ clauses 7i71 7ii71 & 7iii7 z subclauses 7,i71 7,,ii71 & 7,,iii71 respectively1 & by adju/+ ! ind5tation ( su* subclauses accord+ly1 7#b7 by /rik+ adju/$ gross income increas$ by-- & ins]t+ adju/$ gross income-- 7i7 increas$ by-- 1 7#c7 by /rik+ ! p]iod at ! end & ins]t+ 1 &1 & 7#d7 by add+ at ! end ! foll[+ new clause3 7ii7 decreas$ by any am\nt includ$ 9 gross income to :i* section #djh;,a7d77#c77;,a77i7 applies4 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjac4