,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #becc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #ah1 #bjag,mr4   
,katko 7= himself1 ,ms4 ,s9ema1 & ,ms4  
,/efanik7 introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide = p>5t 
sav+s acc\nts1 & = o!r purposes4  #a4   
,%ort title ,?is ,act may be cit$ z !   
,work+ ,p>5ts ,flexibility ,act ( #bjag4
  #b4 ,p>5tal leave sav+s acc\nts  7a7  
,9 ,g5]al ,"p ,,vii ( sub*apt] ,b (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by r$esignat+ section    
#bbd z section #bbe & by ins]t+ aft]    
section #bbc ! foll[+ new section3      
#bbd4 ,p>5tal leave sav+s acc\nts  7a7  
,all[ance ( d$uction  7#a7 ,9 g5]al ,9 !
 case ( an individual :o is an eligible 
individual = any mon? dur+ ! taxable    
ye>1 !re %all be all[$ z a d$uction = ! 
taxable ye> an am\nt equal to !         
aggregate am\nt paid 9 ca% dur+ su*     
taxable ye> by su* individual to a      

p>5tal leave sav+s acc\nt ( su*         
individual4  7b7 ,limitations  7#a7     
,annual limitation = any ye> ,! am\nt   
all[able z a d$uction "u subsection 7a7 
to an eligible individual = ! taxable   
ye> %all n exce$ #f1gej4  7#b7 ,ov]all  
limitation ,! aggregate am\nts          
contribut$ to a p>5tal leave sav+s      
acc\nt = all taxable ye>s %all n exce$  
#bd1jjj4  7#c7 ,adju/$ gross income     
limitation ,9 ! case ( a taxpay] ^:     
adju/$ gross income exce$s #bej1jjj = ! 
taxable ye>1 ! doll> limitation "u      
p>agraph 7#a7 = su* taxable ye> %all be 
z]o4  7#d7 ,d5ial ( d$uction to dep5d5ts
 ,no d$uction %all be all[$ "u ?is      
section to any individual ) respect to  
:om a d$uction "u section #aea is       
all[able to ano!r taxpay] = a taxable   
ye> beg9n+ 9 ! cal5d> ye> 9 :i* su*     
individual's taxable ye> beg9s4  7#e7   
,coord9ation ) employ] contributions ,! 
limitation :i* w\ld 7b = ?is p>agraph7  
apply "u ?is subsection to an individual
 = any taxable ye> %all be r$uc$ 7b n   

bel[ z]o7 by ! aggregate am\nt          
contribut$ to a p>5tal leave sav+s      
acc\nt ( su* individual :i* is          
excludable f ! taxpay]'s adju/$ gross   
income = su* taxable ye> "u section     
#aci;,g 7& su* am\nt %all n be all[$ z a
 d$uction "u subsection 7a774  7c7      
,eligible individual ,= purposes ( ?is  
section1 ! t]m eligible individual      
means1 ) respect to any mon?1 any       
individual :o has e>n$ income f         
employm5t dur+ ! #ab mon?s prec$+ ! mon?
 9 :i* ! p>5tal leave sav+s acc\nt is   
e/abli%$4  7d7 ,p>5tal leave sav+s      
acc\nt ,= purposes ( ?is section-- 7#a7 
,9 g5]al ,! t]m p>5tal leave sav+s      
acc\nt means a tru/ creat$ or organiz$ 9
 ! ,unit$ ,/ates exclusively = ! purpose
 ( mak+ di/ributions = ! c>e ( a *ild ( 
! acc\nt own]1 b only if ! writt5 gov]n+
 in/rum5t creat+ ! tru/ meets ! foll[+  
requirem5ts3  7,a7 ,except 9 ! case ( a 
rollov] contribution describ$ 9         
subsection 7e77#c71 no contribution w be
 accept$--  7i7 unless x is 9 ca%1 or   

7ii7 to ! ext5t su* contribution--  7,i7
 :5 add$ to previ\s contributions to !  
tru/ = ! cal5d> ye>1 exce$s ! doll>     
am\nt 9 effect "u subsection 7b77#a71 or
  7,,ii7 :5 add$ to all previ\s         
contributions to ! tru/1 exce$s ! limit 
"u subsection 7b77#b74  7,b7 ,! tru/ee  
is a bank 7z def9$ 9 section #djh7n771  
or ano!r p]son :o demon/rates to !      
satisfaction ( ! ,secret>y t ! mann] 9  
:i* su* p]son w adm9i/] ! tru/ w be     
consi/5t ) ! requirem5ts ( ?is section4 
7,c7 ,no "p ( ! tru/ assets w be inve/$ 
9 life insurance contracts4  7,d7 ,!    
assets ( ! tru/ w n be comm+l$ ) o!r    
prop]ty except 9 a common tru/ fund or  
common inve/m5t fund4  7,e7 ,! int]e/ ( 
an individual 9 ! balance 9 8 acc\nt is 
non=feitable4  7#b7 ,c]ta9 rules to     
apply ,rules simil> to ! foll[+ rules   
%all apply = purposes ( ?is section3    
7,a7 ,section #bai7;d77#b7 7relat+ to no
 d$uction = rollov]s74  7,b7 ,section   
#bai7;f77#c7 7relat+ to "t :5           
contributions deem$ made74  7,c7 ,except

 z provid$ 9 section #ajf7;d71 section  
#bai7;f77#e7 7relat+ to employ]         
paym5ts74  7,d7 ,section #djh7;g7       
7relat+ to community prop]ty laws74  7e7
 ,tax treatm5t ( di/ributions  7#a7 ,9  
g5]al ,except z provid$ 9 p>agraph 7#b71
 any di/ribution f a p>5tal leave sav+s 
acc\nt %all be includ$ 9 ! gross income 
( ! acc\nt own]4  7#b7 ,e>ly p>5?ood    
paym5ts or imm$iate return (            
contributions  7,a7 ,9 g5]al ,any am\nt 
paid or di/ribut$ out ( a p>5tal leave  
sav+s acc\nt :i*-- 7i7 is made pursuant 
to a reque/ by ! acc\nt own] & n lat]   
?an #a ye> aft] ! bir? or adoption ( a  
*ild ( ! acc\nt own]1 or  7ii7 is n m   
?an ! am\nt ( contributions made to !   
acc\nt dur+ ! #cj-;day p]iod end+ on !  
date ( su* di/ribution1  %all n be      
includ$ 9 gross income4 ,clause 7ii7    
%all n apply if a d$uction is all[$ )   
respect to su* contribution4  7,b7      
,return ( contribution n tak5 into      
acc\nt 9 det]m9+ d$uction ,! am\nt all[$
 z a d$uction "u subsection 7a7 = !     

taxable ye> 7det]m9$ )\t reg>d to ?is   
subp>agraph7 %all be r$uc$ by ! am\nt ( 
di/ributions made dur+ ! taxable ye> "u 
subp>agraph 7,a77ii74  7,c7 ,coord9ation
 ) dep5d5t c>e tax cr$it ,!             
employm5t-relat$ exp5ses 7z def9$ 9     
section #ba7;b77#b77 tak5 into acc\nt ) 
respect to any *ild ( ! taxpay] 9       
det]m9+ ! cr$it "u section #ba = !      
taxable ye> 7det]m9$ )\t reg>d to ?is   
subp>agraph7 %all be r$uc$ by any am\nts
 exclud$ f gross income = ! taxable ye> 
"u subp>agraph 7,a77i7 ) respect to su* 
*ild4  7#c7 ,rollov] contributions ,an  
am\nt is describ$ 9 ?is p>agraph z a    
rollov] contribution if x meets !       
requirem5ts ( subp>agraphs 7,a7 & 7,b74 
7,a7 ,9 g5]al ,p>agraph 7#a7 %all n     
apply to any am\nt paid or di/ribut$ f a
 p>5tal leave sav+s acc\nt to ! acc\nt  
own] if--  7i7 ! entire am\nt receiv$ is
 paid into an individual retirem5t      
acc\nt or individual retirem5t annuity  
7o!r ?an an end[m5t contract7 = ! b5efit
 ( su* individual n lat] ?an ! #fj? day 

aft] ! day on :i* he receives ! paym5t  
or di/ribution1 or  7ii7 ! entire am\nt 
receiv$ is paid into an eligible        
retirem5t plan = ! b5efit ( su*         
individual n lat] ?an ! #fj? day aft] ! 
date on :i* ! paym5t or di/ribution is  
receiv$1 except ! maximum am\nt :i* may 
be paid into su* plan may n exce$ !     
portion ( ! am\nt receiv$ :i* is        
includible 9 gross income 7det]m9$ )\t  
reg>d to ?is p>agraph74  ,= purposes (  
clause 7ii71 ! t]m eligible retirem5t   
plan means an eligible retirem5t plan   
describ$ 9 clause 7iii71 7iv71 7v71 or  
7vi7 ( section #djb7;c77#h77;,b74  7,b7 
,limitation ,?is p>agraph does n apply  
to any am\nt describ$ 9 subp>agraph     
7,a77i7 receiv$ by an individual f a    
p>5tal leave sav+s acc\nt if at any "t  
dur+ ! #a-ye> p]iod end+ on ! day ( su* 
receipt su* individual receiv$ any o!r  
am\nt describ$ 9 t subp>agraph f a      
p>5tal leave sav+s acc\nt :i* 0 n       
includible 9 8 gross income because ( ! 
application ( ?is p>agraph4  7,c7       

,special rule = #ebi & #ebi;,a fund+    
di/ributions  7i7 ,9 g5]al ,a plan %all 
n fail to be treat$ z a p>5tal leave    
sav+s acc\nt "u ?is section solely      
because ! acc\nt provides = di/ributions
 f a p>5tal leave sav+s acc\nt to a     
qualifi$ tuition program 7z def9$ 9     
section #ebi7;b77 or a qualifi$ ,,able  
program 7z def9$ 9 section #ebi;,a7b77 (
 ! taxpay] or a *ild ( ! taxpay] 7z     
def9$ 9 section #ebi7;e774  7ii7 ,tax   
treatm5t ,p>agraph 7#a7 %all n apply to 
s mu* ( any su* di/ribution z is        
allocable to e>n+s on ! am\nts          
contribut$ by ! taxpay] to ! p>5tal     
leave sav+s acc\nt4  7#d7 ,additional   
tax = di/ributions n us$ = e>ly p>5?ood 
paym5ts ,! tax impos$ by ?is *apt] on ! 
acc\nt own] = any taxable ye> 9 :i* !re 
is a paym5t or di/ribution f a p>5tal   
leave sav+s acc\nt ( su* acc\nt own] :i*
 is includible 9 gross income "u        
subp>agraph 7#a7 %all be increas$ by #bj
 p]c5t ( ! am\nt :i* is s includible4 ,!
 prec$+ s5t5ce %all n apply to ! portion

 ( a di/ribution describ$ 9 subp>agraph 
7,c77i7 t is s includible4  7#e7 ,excess
 ,contributions ,return$ ,be=e ,due     
,date ( ,return  7,a7 ,9 g5]al ,if any  
excess contribution is contribut$ = a   
taxable ye> to any p>5tal leave sav+s   
acc\nt ( an individual1 p>agraph 7#a7   
%all n apply to di/ributions f ! p>5tal 
leave sav+s acc\nt ( su* individual 7to 
! ext5t su* di/ributions d n exce$ !    
aggregate excess contributions to !     
acc\nt ( su* individual = su* ye>7 if-- 
7i7 su* di/ribution is receiv$ by !     
individual on or be=e ! la/ day         
prescrib$ by law 7includ+ ext5sions (   
"t7 = fil+ su* individual's return = su*
 taxable ye>1 &  7ii7 su* di/ribution is
 accompani$ by ! am\nt ( net income     
attributable to su* excess contribution4
  ,any net income describ$ 9 clause 7ii7
 %all be includ$ 9 ! gross income ( !   
individual = ! taxable ye> 9 :i* x is   
receiv$4  7,b7 ,excess contribution ,=  
purposes ( subp>agraph 7,a71 ! t]m      
excess contribution means any           

contribution 7o!r ?an a rollov]         
contribution describ$ 9 p>agraph 7#c77  
:i* is nei!r excludable f gross income  
"u section #aci;,g nor d$uctible "u ?is 
section4  7#f7 ,transf] ( acc\nt incid5t
 to divorce ,! transf] ( an individual's
 int]e/ 9 a p>5tal leave sav+s acc\nt to
 an individual's sp\se or =m] sp\se "u a
 divorce or sep>ation in/rum5t describ$ 
9 subp>agraph 7,a7 ( section #ga7;b77#b7
 %all n be consid]$ a taxable transf]   
made by su* individual not)/&+ any o!r  
provision ( ?is subtitle1 & su* int]e/  
%all1 aft] su* transf]1 be treat$ z a   
p>5tal leave sav+s acc\nt ) respect to  
:i* su* sp\se is ! acc\nt own]4  7#g7   
,treatm5t aft] dea? ( acc\nt own]  7,a7 
,treatm5t if designat$ b5efici>y is     
sp\se  7i7 ,9 g5]al ,if a qualifi$      
individual acquires su* own]'s int]e/ 9 
a p>5tal leave sav+s acc\nt by reason ( 
be+ ! designat$ b5efici>y ( su* acc\nt  
at ! dea? ( ! acc\nt own]1 su* p>5tal   
leave sav+s acc\nt %all be treat$ z if !
 qualifi$ individual 7 ! acc\nt own]4   

7ii7 ,qualifi$ individual ,= purposes ( 
clause 7i71 ! t]m qualifi$ individual   
means1 ) respect to any acc\nt own]--   
7,i7 ! acc\nt own]'s surviv+ sp\se1 or  
7,,ii7 any o!r p]son ) cu/ody ( any *ild
 ( ! deceas$ acc\nt own]1 b only if su* 
dea? occurr$ n lat] ?an #a ye> aft] !   
bir? or adoption ( su* *ild by ! deceas$
 acc\nt own]4  7,b7 ,o!r cases  7i7 ,9  
g5]al ,if1 by reason ( ! dea? ( ! acc\nt
 own]1 any p]son acquires ! acc\nt      
own]'s int]e/ 9 a p>5tal leave sav+s    
acc\nt 9 a case to :i* subp>agraph 7,a7 
does n apply--  7,i7 su* acc\nt %all    
cease to be a p>5tal leave sav+s acc\nt 
z ( ! date ( dea?1 &  7,,ii7 an am\nt   
equal to ! fair m>ket value ( ! assets 9
 su* acc\nt on su* date %all be         
includible if su* p]son is n ! e/ate (  
su* own]1 9 su* p]son's gross income = !
 taxable ye> :i* includes su* date1 or  
if su* p]son is ! e/ate ( su* own]1 9   
su* own]'s gross income = ! la/ taxable 
ye> ( su* own]4  7ii7 ,special rules ,an
 appropriate d$uction %all be all[$ "u  

section #fia7;c7 to any p]son 7o!r ?an !
 dec$5t or ! dec$5t's sp\se7 ) respect  
to am\nts includ$ 9 gross income "u     
clause 7i7 by su* p]son4  7f7 ,tax      
treatm5t ( acc\nt  7#a7 ,9 g5]al ,a     
p>5tal leave sav+s acc\nt %all be exempt
 f taxation "u ?is subtitle4 ,not)/&+ ! 
prec$+ s5t5ce1 ! p>5tal leave sav+s     
acc\nt %all be subject to ! taxes impos$
 by section #eaa 7relat+ to imposition (
 tax on unrelat$ bus9ess income (       
*>itable1 etc4 organizations74  7#b7    
,acc\nt t]m9ations ,rules simil> to !   
rules ( p>agraphs 7#b7 & 7#d7 ( section 
#djh7;e7 %all apply to any p>5tal leave 
sav+s acc\nt4  7g7 ,"o acc\nt p]        
individual ,an individual may n own m   
?an "o p>5tal leave sav+s acc\nt4 ,!    
,secret>y %all prescribe su* rules z are
 necess>y to provide = liquidat+ an     
individual's p>5tal leave sav+s acc\nt =
 transf] to a new p>5tal leave sav+s    
acc\nt ( ! individual & = treat+ su*    
am\nts z a rollov] di/ribution describ$ 
9 subsection 7e77#c74  7h7 ,reports ,!  

own] ( a p>5tal leave sav+s acc\nt %all 
make su* reports reg>d+ su* acc\nt to ! 
,secret>y ) respect to contributions1   
di/ributions1 ! return ( excess         
contributions1 & su* o!r matt]s z !     
,secret>y may require4 ,! reports       
requir$ by ?is subsection %all be fil$  
at su* "t & 9 su* mann] & furni%$ to su*
 individuals at su* "t & 9 su* mann] z  
may be requir$ by ! ,secret>y4  7i7     
,co/-(-,liv+ adju/m5t  7#a7 ,9 g5]al ,9 
! case ( taxable ye>s beg9n+ 9 a cal5d> 
ye> aft] #bjah1 ea* doll> am\nt 9       
subsections 7b77#a7 & 7b77#b7 %all be   
increas$ by an am\nt equal to--  7,a7   
su* doll> am\nt1 multipli$ by  7,b7 !   
co/ ( liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 = ! cal5d> ye> 9 :i* su*     
taxable ye> beg9s det]m9$ by sub/itut+  
cal5d> ye> #bjag = cal5d> ye> #aiib 9   
subp>agraph 7,b7 !re(4  7#b7 ,r\nd+ ,if 
any increase "u p>agraph 7#a7 is n a    
multiple ( #ej1 su* increase %all be    
r\nd$ to ! ne>e/ multiple ( #ej4  4  7b7
 ,d$uction all[$ :e!r or n individual   

itemizes o!r d$uctions ,section #fb7;a7 
( su* ,code is am5d$ by ins]t+ aft]     
p>agraph 7#ba7 ! foll[+ new p>agraph3   
7#bb7 ,p>5tal leave sav+s acc\nts ,!    
d$uction all[$ "u section #bbd4  4  7c7 
,exclusion = employ] contributions to   
p>5tal leave sav+s acc\nts  7#a7 ,9     
g5]al ,"p ,,iii ( sub*apt] ,b ( *apt] #a
 ( su* ,code is am5d$ by ins]t+ aft]    
section #aci;,f ! foll[+ new section3   
#aci;,g4 ,contributions by employ] to   
p>5tal leave sav+s acc\nts  7a7 ,9 g5]al
 ,gross income ( an employee does n     
include contributions by ! employ] to ! 
p>5tal leave sav+s acc\nt ( ! employee  
to ! ext5t su* am\nts d n exce$ !       
limitation "u section #bbd7;b77#a7      
7det]m9$ )\t reg>d to ?is section7 :i*  
is applicable to su* employee = su*     
taxable ye>4  7b7 ,p>5tal leave sav+s   
acc\nt ,= purposes ( ?is section1 ! t]m 
p>5tal leave sav+s acc\nt %all h ! mean+
 giv5 to su* t]m by section #bbd4  7c7  
,exclusion n ,to exce$ comp5sation  7#a7
 ,employees ,! am\nt exclud$ f gross    

income by subsection 7a7 ) respect to an
 employee %all n exce$ su* employee's   
wages1 sal>ies1 tips1 & o!r employee    
comp5sation :i* are attributable to su* 
employee's employm5t by ! employ] ref]r$
 to 9 su* subsection4  7#b7             
,self-employ$ individuals ,! am\nt      
exclud$ f gross income by subsection 7a7
 = contributions ) respect to an        
individual :o is self-employ$ %all n    
exce$ su* individual's e>n$ income 7z   
def9$ 9 section #dja7;c77#b77 d]iv$ by !
 taxpay] f ! trade or bus9ess ) respect 
to :i* ! individual is self-employ$4    
7#c7 ,community prop]ty laws n to apply 
,! limitations "u ?is subsection %all be
 det]m9$ )\t reg>d to community prop]ty 
laws4  4  7#b7 ,con=m+ am5dm5ts  7,a7   
,section #caba7;a7 ( su* ,code is am5d$ 
by /rik+ or at ! end ( p>agraph 7#bb71  
by /rik+ ! p]iod at ! end ( p>agraph    
7#bc7 & ins]t+ 2 or1 & by ins]t+ aft]   
p>agraph 7#bc7 ! foll[+ new p>agraph3   
7#bd7 any paym5t made to a p>5tal leave 
sav+s acc\nt 7z def9$ 9 section #bbd7 or

 an employee4  4  7,b7 ,section         
#cbca7;e7 ( su* ,code is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#ac7  
,p>5tal leave sav+s acc\nt contributions
 ,! t]m comp5sation %all n include any  
paym5t made to a p>5tal leave sav+s     
acc\nt 7z def9$ 9 section #bbd7 ( an    
employee4  4  7,c7 ,section #ccjf7;b7 ( 
su* ,code is am5d$ by /rik+ or at ! end 
( p>agraph 7#ai71 by /rik+ ! p]iod at ! 
end ( p>agraph 7#bj7 & ins]t+ 2 or1 & by
 ins]t+ aft] p>agraph 7#bj7 ! foll[+ new
 p>agraph3  7#ba7 any paym5t made to a  
p>5tal leave sav+s acc\nt 7z def9$ 9    
section #bbd7 ( an employee4  4  7,d7   
,section #cdja7;a7 ( su* ,code is am5d$ 
by /rik+ or at ! end ( p>agraph 7#ba71  
by /rik+ ! p]iod at ! end ( p>agraph    
7#bb7 & ins]t+ 2 or1 & by ins]t+ aft]   
p>agraph 7#bb7 ! foll[+ new p>agraph3   
7#bc7 any paym5t made to a p>5tal leave 
sav+s acc\nt 7z def9$ 9 section #bbd7 ( 
an employee4  4  7,e7 ,section #fjea7;a7
 ( su* ,code is am5d$ by /rik+ & at !   
end ( p>agraph 7#ac71 by /rik+ ! p]iod  

at ! end ( p>agraph 7#ad7 & ins]t+ 1 &1 
& by ins]t+ aft] p>agraph 7#ad7 ! foll[+
 new p>agraph3  7#ae7 ! am\nt contribut$
 to any p>5tal leave sav+s acc\nt 7z    
def9$ 9 section #bbd7 ( su* employee4  4
  7d7 ,prohibit$ transactions  7#a7     
,exception = taxable di/ributions f     
p>5tal leave sav+s acc\nts ,subsection  
7c7 ( section #dige ( su* ,code 7def9+  
to prohibit$ transaction7 is am5d$ by   
add+ at ! end ! foll[+ new p>agraph3    
7#g7 ,special rule = p>5tal leave sav+s 
acc\nts ,an individual = ^: b5efit a    
p>5tal leave sav+s acc\nt 7) ! mean+ (  
section #bbd7 is e/abli%$ & any         
contributor to su* acc\nt %all be exempt
 f ! tax impos$ by ?is section ) respect
 to any transaction conc]n+ su* acc\nt  
7:i* w\ld o!rwise be taxable "u ?is     
section7 if1 ) respect to su*           
transaction1 ! acc\nt ceases to be a    
p>5tal leave sav+s acc\nt by reason ( ! 
application ( section #bbd7;f77#b7 to   
su* acc\nt4  4  7#b7 ,plan def9$        
,section #dige7;e77#a7 ( su* ,code is   

am5d$ by /rik+ or at ! end ( subp>agraph
 7,f71 by r$esignat+ subp>agraph 7,g7 z 
subp>agraph 7,h71 & by ins]t+ aft]      
subp>agraph 7,f7 ! foll[+ new           
subp>agraph3  7,g7 a p>5tal leave sav+s 
acc\nt describ$ 9 section #bbd1 or  4   
7e7 ,p5alty on failure ,to report       
,section #ffic7;a77#b7 ( su* ,code is   
am5d$ by /rik+ & at ! end ( subp>agraph 
7,d71 by /rik+ ! p]iod at ! end (       
subp>agraph 7,e7 & ins]t+ 1 &1 & by     
ins]t+ aft] subp>agraph 7,e7 ! foll[+   
new subp>agraph3  7,f7 section #bbd7;g7 
7relat+ to p>5tal leave sav+s acc\nts74 
4  7f7 ,con=m+ am5dm5t ,section         
#bf7;b77#b7 ( su* ,code is am5d$ by     
/rik+ & at ! end ( subp>agraph 7,x71 by 
/rik+ ! p]iod at ! end ( subp>agraph    
7,y7 & ins]t+ 1 &1 & by add+ at ! end ! 
foll[+ new subp>agraph3  7,z7 section   
#bbd7;e77#d7 7relat+ to additional tax )
 respect to di/ributions n us$ = e>ly   
p>5?ood paym5t purposes74  4  7g7       
,cl]ical am5dm5ts  7#a7 ,! table (      
sections = "p ,,vii ( sub*apt] ,b (     

*apt] #a ( su* ,code is am5d$ by        
r$esignat+ ! item relat+ to section #bbd
 z an item relat+ to section #bbe & by  
ins]t+ aft] ! item relat+ to section    
#bbc ! foll[+ new item3  ,sec4 #bbd4    
,p>5tal leave sav+s acc\nts4  4  7#b7 ,!
 table ( sections = "p ,,iii ( sub*apt] 
,b ( *apt] #a ( su* ,code is am5d$ by   
ins]t+ aft] ! item relat+ to section    
#aci;,f ! foll[+ new item3  ,sec4       
#aci;,g4 ,contributions by employ] to   
p>5tal leave sav+s acc\nts4  4  7h7     
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjag4