,,ii  #aae? ,,congress  #b;d ,session   
,s4 #ccbf  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,augu/ #a1 #bjah,mr4   
,k+ 7= himself & ,mr4 ,rubio7 introduc$ 
! foll[+ bill2 :i* 0 read twice & ref]r$
 to ! ,committee on ,f9ance  ,a ,,bill  
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to ensure prop] allocation (      
lump-sum paym5ts ( disability insurance 
b5efits = det]m9ations ( modifi$ adju/$ 
gross income "u ! refundable tax cr$it =
 cov]age "u a qualifi$ heal? plan4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,tax ,fairness = ,disabl$ ,work]s ,act4 
#b4 ,allocation ( lump-sum paym5ts (    
,social ,security b5efits = det]m9ations
 ( modifi$ adju/$ gross income "u !     
refundable tax cr$it = cov]age "u a     
qualifi$ heal? plan  7a7 ,9 g5]al       
,section #cf;,b7d77#b7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 at ! end ! foll[+ new subp>agraph3     
7,c7 ,exclusion ( c]ta9 am\nts receiv$ z
 lump-sum paym5t ,= purposes (          
subp>agraph 7,b71 su* am\nt %all n      

include any portion ( a lump-sum paym5t 
( disability insurance b5efits "u       
section #bbc ( ! ,social ,security ,act 
7#db ,u4,s4,c4 #dbc7 :i* is--  7i7      
receiv$ dur+ ! taxable ye>1 &  7ii7     
attributable to prior taxable ye>s4  4  
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjah4