,,ii  #aaeth ,,congress  #b;d ,session  
,s4 #ccbf  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,august #a1    
#bjah,mr4 ,king 7for himself and ,mr4   
,rubio7 introduced the following bill2  
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to ensure proper allocation of    
lump-sum payments of disability         
insurance benefits for determinations of
 modified adjusted gross income under   
the refundable tax credit for coverage  
under a qualified health plan4  #a4     
,short title ,this ,act may be cited as 
the ,tax ,fairness for ,disabled        
,workers ,act4  #b4 ,allocation of      
lump-sum payments of ,social ,security  
benefits for determinations of modified 
adjusted gross income under the         
refundable tax credit for coverage under
 a qualified health plan  7a7 ,in       
general ,section #cf;,b7d77#b7 of the   
,internal ,revenue ,code of #aihf is    
amended by inserting at the end the     

following new subparagraph3  7,c7       
,exclusion of certain amounts received  
as lump-sum payment ,for purposes of    
subparagraph 7,b71 such amount shall not
 include any portion of a lump-sum      
payment of disability insurance benefits
 under section #bbc of the ,social      
,security ,act 7#db ,u4,s4,c4 #dbc7     
which is--  7i7 received during the     
taxable year1 and  7ii7 attributable to 
prior taxable years4  4  7b7 ,effective 
date ,the amendment made by this section
 shall apply to taxable years beginning 
after ,december #ca1 #bjah4