,,ii  #aad? ,,congress  #b;d ,session   
,h4 ,r4 #eidf  ,,9 ,,! ,,s5ate ,,( ,,!  
,,unit$ ,,/ates  ,septemb] #bf1         
#bjaf,receiv$  ,,an ,,act  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
exclude f gross income any prizes or    
aw>ds won 9 competition 9 ! ,olympic    
,games or ! ,p>alympic ,games4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,unit$ ,/ates ,appreciation = ,olympians
 & ,p>alympians ,act ( #bjaf4  #b4      
,olympic & ,p>alympic m$als & ,,usoc    
prize money exclud$ f gross income  7a7 
,9 g5]al ,section #gd ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subsection3  7d7  
,exception = ,olympic & ,p>alympic m$als
 & prizes  7#a7 ,9 g5]al ,gross income  
%all n include ! value ( any m$al aw>d$ 
91 or any prize money receiv$ f ! ,unit$
 ,/ates ,olympic ,committee on acc\nt (1
 competition 9 ! ,olympic ,games or     
,p>alympic ,games4  7#b7 ,limitation    
bas$ on adju/$ gross income  7,a7 ,9    
g5]al ,p>agraph 7#a7 %all n apply to any

 taxpay] = any taxable ye> if ! adju/$  
gross income 7det]m9$ )\t reg>d to ?is  
subsection7 ( su* taxpay] = su* taxable 
ye> exce$s #a1jjj1jjj 7half ( su* am\nt 
9 ! case ( a m>ri$ individual fil+ a    
sep>ate return74  7,b7 ,coord9ation )   
o!r limitations ,= purposes ( sections  
#hf1 #ace1 #acg1 #aii1 #bai1 #bba1 #bbb1
 & #dfi1 adju/$ gross income %all be    
det]m9$ aft] ! application ( p>agraph   
7#a7 & be=e ! application ( subp>agraph 
7,a74  4  7b7 ,effective date ,! am5dm5t
 made by ?is section %all apply to      
prizes & aw>ds receiv$ aft] ,decemb]    
#ca1 #bjae4  ,pass$ ! ,h\se (           
,repres5tatives ,septemb] #bb1          
#bjaf4,k>5 ,l4 ,haas1,cl]k