#aad? ,,congress #b;d ,session ,h4 ,r4 #fdch ,,an ,,act ,to ext5d ! waiv] ( limitations ) respect to exclud+ f gross income am\nts receiv$ by wrongfully inc>c]at$ individuals4 #a4 ,ext5sion ( waiv] ( limitations ) respect to exclud+ f gross income am\nts receiv$ by wrongfully inc>c]at$ individuals 7a7 ,9 g5]al ,section #cjd7;d7 ( ! ,protect+ ,am]icans f ,tax ,hikes ,act ( #bjae is am5d$ by /rik+ #a-ye> & ins]t+ #b-ye>4 7b7 ,te*nical correction ,section #cjd7;d7 ( su* ,act is am5d$ by /rik+ application ( ?is ,act & ins]t+ application ( ?is section4 7c7 ,effective date ,! am5dm5ts made by ?is section %all take effect z if includ$ 9 section #cjd ( ! ,protect+ ,am]icans f ,tax ,hikes ,act ( #bjae4 ,pass$ ! ,h\se ( ,repres5tatives ,decemb] #f1 #bjaf4;,cl]k4