,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #acjj  ,,in ,,the ,,house ,,of  
,,representatives  ,february #ae1       
#bjai,ms4 ,judy ,chu of ,california 7for
 herself1 ,mr4 ,lewis1 ,ms4 ,snchez1    
,mr4 ,pascrell1 ,mr4 ,doggett1 ,mr4     
,gomez1 ,mr4 ,panetta1 ,mr4 ,evans1 ,mr4
 ,brendan ,f4 ,boyle of ,pennsylvania1  
,mr4 ,larson of ,connecticut1 ,ms4      
,sewell of ,alabama1 ,mr4 ,danny ,k4    
,davis of ,illinois1 ,mr4 ,higgins of   
,new ,york1 and ,mr4 ,blumenauer7       
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to provide for a   
temporary 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 #bjai4  #b4
 ,temporary safe harbor for failure by  
individuals to pay estimated income tax 
,in the case of a taxable year beginning
 in #bjah--  7#a7 ,in general ,section  
#ffed7;d77#a77;,b7 of the ,internal     

,revenue ,code of #aihf shall be        
applied-- 7,a7 by substituting #hj      
percent for #ij percent each place such 
term appears in clause 7i7 of such      
section1 and  7,b7 by substituting #hj  
percent for #ajj percent in clause 7ii7 
of such section4  7#b7 ,individuals with
 adjusted gross income of #aej1jjj ,in  
the case of an individual to whom       
section #ffed7;d77#a77;,c7 of such ,code
 would 7but for this paragraph7 apply1  
section #ffed of such ,code shall be    
applied without regard to--  7,a7       
paragraph 7#a77;,b7 of this ,act1 and   
7,b7 section #ffed7;d77#a77;,c7 of such 
,code4  7#c7 ,farmers and fishermen     
,section #ffed7;i7 of such ,code shall  
be applied without regard to this ,act4