,,ii  #aae? ,,congress  #a/ ,session    
,s4 #ac  ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$
 ,,/ates  ,janu>y #c1 #bjag,mr4         
,:iteh\se 7= himself1 ,ms4 ,baldw91 ,ms4
 ,w>r51 & ,mrs4 ,fe9/e97 introduc$ !    
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to prev5t high net wor?           
individuals f receiv+ tax w9dfalls =    
ent]+ gov]nm5t s]vice4  #a4 ,%ort title 
,?is ,act may be cit$ z ! ,no ,w9dfalls 
= ,gov]nm5t ,s]vice ,act4  #b4 ,lifetime
 limitation on nonrecognition ( prop]ty 
sold to comply ) conflict-(-int]e/      
requirem5ts  7a7 ,9 g5]al ,section #ajdc
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by add+ at ! end ! foll[+ new     
subsection3  7d7 ,limitation ,! am\nt ( 
ga9 to :i* subsection 7a7 applies )     
respect to any taxpay] = a taxable ye>  
%all n exce$ #a1jjj1jjj r$uc$ by ! am\nt
 ( ga9 to :i* subsection 7a7 appli$ )   
respect to su* taxpay] = all prec$+     
taxable ye>s4  4  7b7 ,effective date ,!

 am5dm5t made by ?is section %all apply 
to sales 9 taxable ye>s beg9n+ aft]     
,decemb] #ca1 #bjaf4