,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #dbcc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,novemb] #b1 #bjag,mr4
 ,r5acci 7= himself & ,mr4 ,rice ( ,s\? 
,c>ol9a7 introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to prev5t ! fraudul5t    
ov]report+ ( income ) respect to ! e>n$ 
income tax cr$it & ! additional *ild tax
 cr$it4  #a4 ,%ort title ,?is ,act may  
be cit$ z ! ,improp] ,tax ,paym5ts      
,r$uction ,act ( #bjag4  #b4 ,proc$ures 
to r$uce improp] claims ( e>n$ income   
cr$it  7a7 ,cl>ification reg>d+         
det]m9ation ( self-,employm5t income :i*
 is treat$ z e>n$ income ,section       
#cb7;c77#b77;,b7 ( su* ,code is am5d$ by
 /rik+ & at ! end ( clause 7v71 by /rik+
 ! p]iod at ! end ( clause 7vi7 & ins]t+
 1 &1 & by add+ at ! end ! foll[+ new   
clause3  7vii7 9 det]m9+ ! taxpay]'s net
 e>n+s f self-employm5t "u subp>agraph  
7,a77ii7 !re %all n fail to be tak5 into
 acc\nt any d$uction :i* is all[able to 

! taxpay] "u ?is subtitle4  4  7b7      
,requir$ qu>t]ly report+ ( wages (      
employees ,section #fjaa ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subsection3  7i7  
,employ] report+ ( wages ,e p]son       
requir$ to d$uct & )hold f an employee a
 tax "u section #caja or #cdjb %all     
include on ea* return or /atem5t        
submitt$ ) respect to su* taxes1 ! "n & 
address ( su* employee & ! am\nt ( wages
 = su* employee on :i* su* tax 0 )held4 
4  7c7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to taxable    
ye>s end+ aft] ! date ( ! enactm5t ( ?is
 ,act4  #c4 ,c]ta9 income disall[$ =    
purposes ( ! e>n$ income tax cr$it  7a7 
,sub/antiation requirem5t ,section #cb (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by add+ at ! end ! foll[+ new     
subsection3  7n7 ,inconsi/5t income     
report+ ,if ! e>n$ income ( a taxpay]   
claim$ on a return = purposes ( ?is     
section is n sub/antiat$ by /atem5ts or 
returns "u section #fjea1 #fjeb1        

#fjda7;a71 or #fjej7w7 ) respect to su* 
taxpay]1 ! ,secret>y may require su*    
taxpay] to provide books & records to   
sub/antiate su* income1 includ+ = !     
purpose ( prev5t+ fraud4  4  7b7        
,exclusion ( unsub/antiat$ am\nt f e>n$ 
income ,p>agraph 7#b7 ( section #cb7;c7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by add+ at ! end ! foll[+ new     
subp>agraph3  7,c7 ,exclusion ,9 ! case 
( a taxpay] ) respect to :i* !re is an  
inconsi/5cy describ$ 9 subsection 7n7 :o
 fails to sub/antiate su* inconsi/5cy to
 ! satisfaction ( ! ,secret>y1 ! t]m    
e>n$ income %all n include am\nts to !  
ext5t ( su* inconsi/5cy4  4  7c7        
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s end+ 
aft] ! date ( ! enactm5t ( ?is ,act4