,i  #aaeth ,,congress  #b;d ,session    
,h4 ,r4 #gcjj  ,,in ,,the ,,house ,,of  
,,representatives  ,december #ac1       
#bjah,ms4 ,judy ,chu of ,california 7for
 herself1 ,mr4 ,doggett1 ,mr4 ,larson of
 ,connecticut1 ,mr4 ,danny ,k4 ,davis of
 ,illinois1 ,mr4 ,higgins of ,new ,york1
 and ,ms4 ,snchez7 introduced the       
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to provide for a one-time safe 
harbor for certain failures by          
individuals to pay estimated income tax4
  #a4 ,short title ,this ,act may be    
cited as the ,taxpayer ,penalty         
,protection ,act of #bjah4  #b4 ,safe   
harbor for failure by individuals to pay
 estimated income tax ,in the case of a 
taxable year beginning in #bjah--  7#a7 
section #ffed7;d77#a77;,b77ii7 of the   
,internal ,revenue ,code of #aihf shall 
be applied by substituting #hj percent  
for #ajj percent2 and  7#b7 the table in
 section #ffed7;d77#a77;,c7 of such     
,code shall be applied by substituting  

#ajj for #aaj4