,,ii  #aadth ,,congress  #ast ,session  
,s4 #fjh  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #bg1      
#bjae,ms4 ,stabenow 7for herself1 ,mr4  
,heller1 ,mr4 ,menendez1 and ,mr4       
,isakson7 introduced the following bill2
 which was read twice and referred to   
the ,committee on ,finance  ,a ,,bill   
,to prevent homeowners from being forced
 to pay taxes on forgiven mortgage loan 
debt4  #a4 ,short title ,this ,act may  
be cited as the ,mortgage ,forgiveness  
,tax ,relief ,act4  #b4 ,extension of   
exclusion from gross income of discharge
 of qualified principal residence       
indebtedness  7a7 ,in general           
,subparagraph 7,e7 of section           
#ajh7;a77#a7 of the ,internal ,revenue  
,code of #aihf1 as amended by section   
#ajb of the ,tax ,increase ,prevention  
,act of #bjad 7,public ,law #aac-bie71  
is amended by striking before ,january  
#a1 #bjae and inserting subject to an   
arrangement that is entered into and    
evidenced in writing before ,january #a1

 #bjag4  7b7 ,effective date ,the       
amendment made by this section shall    
apply to any arrangement entered into   
and evidenced in writing before ,january
 #a1 #bjag4