,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #cihb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,octob] #e1 #bjag,mr4 
,mess] introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to increase ! am\nt (1 & 
remove ! m>riage p5alty ) respect to1   
social security b5efits excludable f    
gross income4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,social ,security ,tax 
,fairness ,act4  #b4 ,increase 9 am\nt  
(1 & removal ( m>riage p5alty ) respect 
to1 social security b5efits excludable f
 gross income  7a7 ,9 g5]al ,section    
#hf7;c7 ( ! ,int]nal ,rev5ue ,code (    
#aihf is am5d$--  7#a7 by /rik+ #be1jjj 
9 p>agraph 7#a77;,a7 & ins]t+ #ej1jjj2  
7#b7 by /rik+ #cb1jjj 9 p>agraph        
7#a77;,b7 & ins]t+ twice ! am\nt 9      
effect "u subp>agraph 7,a72  7#c7 by    
/rik+ #cd1jjj 9 p>agraph 7#b77;,a7 &    
ins]t+ #fh1jjj2 &  7#d7 by /rik+ #dd1jjj
 9 p>agraph 7#b77;,b7 & ins]t+ twice !  
am\nt 9 effect "u subp>agraph 7,a74  7b7

 ,inflation adju/m5t ,section #hf7;c7 ( 
su* ,code is am5d$ by add+ at ! end !   
foll[+ new p>agraph3  7#c7 ,inflation   
adju/m5t ,9 ! case ( any taxable ye>    
beg9n+ 9 a cal5d> ye> aft] #bjah1 !     
doll> am\nts conta9$ 9 p>agraphs        
7#a77;,a7 & 7#b77;,a7 %all ea* 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* !       
taxable ye> beg9s det]m9$ by sub/itut+  
cal5d> ye> #bjag = cal5d> ye> #aiib 9   
subp>agraph 7,b7 !re(4  ,any increase   
det]m9$ "u ! prec$+ s5t5ce :i* is n a   
multiple ( #ej %all be r\nd$ to ! ne>e/ 
multiple ( #ej4  4  7c7 ,effective date 
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft] ! date
 ( ! enactm5t ( ?is ,act4