,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #gcjj  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,decemb] #ac1         
#bjah,ms4 ,judy ,*u ( ,cali=nia 7=      
h]self1 ,mr4 ,doggett1 ,mr4 ,l>son (    
,connecticut1 ,mr4 ,danny ,k4 ,davis (  
,ill9ois1 ,mr4 ,higg9s ( ,new ,york1 &  
,ms4 ,sn*ez7 introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to provide = a "o-"t
 safe h>bor = c]ta9 failures by         
individuals to pay e/imat$ income tax4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,taxpay] ,p5alty ,protection ,act (   
#bjah4  #b4 ,safe h>bor = failure by    
individuals to pay e/imat$ income tax ,9
 ! case ( a taxable ye> beg9n+ 9 #bjah--
  7#a7 section #ffed7;d77#a77;,b77ii7 ( 
! ,int]nal ,rev5ue ,code ( #aihf %all be
 appli$ by sub/itut+ #hj p]c5t = #ajj   
p]c5t2 &  7#b7 ! table 9 section        
#ffed7;d77#a77;,c7 ( su* ,code %all be  
appli$ by sub/itut+ #ajj = #aaj4