,,ii  #aad? ,,congress  #b;d ,session   
,h4 ,r4 #fdch  ,,9 ,,! ,,s5ate ,,( ,,!  
,,unit$ ,,/ates  ,decemb] #g1           
#bjaf,receiv$  ,,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,k>5 ,l4 ,haas1,cl]k