,,ii #aad? ,,congress #a/ ,session ,s4 #bcgj ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,decemb] #h1 #bjae ,mr4 ,rob]ts introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to prohibit ! ,int]nal ,rev5ue ,s]vice f modify+ or am5d+ ! /&>ds & regulations gov]n+ ! sub/antiation ( *>itable contributions4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,protect+ ,*>itable ,contributions ,act ( #bjae4 #b4 ,prohibition ( ,,irs modification ( /&>ds & regulations = sub/antiation ( *>itable contributions 7a7 ,9 g5]al ,! def9itions & regulations 9 effect on ,janu>y #a1 #bjae1 "u section #agj7;f77#h7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7relat+ to ! sub/antiation ( *>itable contributions 9 excess ( #bej7 %all apply on & aft] ! date ( ! enactm5t ( ?is ,act4 7b7 ,prohibition ( any modification ,! ,secret>y ( ! ,treasury %all n issue1 revise1 or f9alize any regulation 7includ+ ! propos$ regulations publi%$ 9 ! ,f$]al ,regi/] on ,septemb] #ag1 #bjae 7#hj ,f$4 ,reg4 #eehjb771 rev5ue rul+1 or o!r guidance n limit$ to a p>ticul> taxpay] relat+ to ! def9itions & regulations specifi$ 9 subsection 7a74