,,ii  ,cal5d> ,no4 #dd  #aad? ,,congress
  #a/ ,session  ,s4 #iaj  ,report ,no4  
#aad-ba  ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$
 ,,/ates  ,april #ad1 #bjae ,mr4 ,hat*1 
f ! ,committee on ,f9ance1 report$ !    
foll[+ orig9al bill2 :i* 0 read twice & 
plac$ on ! cal5d>  ,a ,,bill  ,to am5d !
 ,int]nal ,rev5ue ,code ( #aihf to      
cl>ify ! special rules = accid5t & heal?
 plans ( c]ta9 gov]nm5tal entities1 & = 
o!r purposes4  #a4 ,cl>ification (      
special rule = c]ta9 gov]nm5tal plans   
7a7 ,9 g5]al ,p>agraph 7#a7 ( section   
#aje7;j7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$-- 7#a7 by /rik+ ! taxpay]
 & ins]t+ a qualifi$ taxpay]1 &  7#b7 by
 /rik+ deceas$ plan p>ticipant's        
b5efici>y & ins]t+ deceas$ employee's   
b5efici>y 7o!r ?an an individual        
describ$ 9 p>agraph 7#c77;,b774  7b7    
,qualifi$ taxpay] ,subsection 7j7 (     
section #aje ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by add+ at ! end !     
foll[+ new p>agraph3  7#c7 ,qualifi$    
taxpay] ,= purposes ( p>agraph 7#a71 )  

respect to an accid5t or heal? plan     
describ$ 9 p>agraph 7#b71 ! t]m qualifi$
 taxpay] means a taxpay] :o is--  7,a7  
an employee1 or  7,b7 ! sp\se1 dep5d5t  
7z def9$ = purposes ( subsection 7b771  
or *ild 7z def9$ = purposes ( su*       
subsection7 ( an employee4  4  7c7      
,application to political subdivisions (
 ,/ates ,p>agraph 7#b7 ( section        
#aje7;j7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$-- 7#a7 by ins]t+ or      
e/abli%$ by or on behalf ( a ,/ate or   
political subdivision !re( aft] public  
retirem5t sy/em1 &  7#b7 by ins]t+ or   
#eja7;c77#i7 aft] section #aae 9        
subp>agraph 7,b74  7d7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to paym5ts aft] ! date ( !        
enactm5t ( ?is ,act4  #b4 ,increase 9   
cont9u\s levy = ,m$ic>e provid]s &      
suppli]s  7a7 ,9 g5]al ,p>agraph 7#c7 ( 
section #fcca7;h7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ #cj     
p]c5t & ins]t+ #ce p]c5t4  7b7          
,effective date ,! am5dm5t made by ?is  

section %all apply to paym5ts made aft] 
#ahj days aft] ! date ( ! enactm5t ( ?is
 ,act4  ,april #ad1 #bjae,read twice &  
plac$ on ! cal5d>