,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #acjj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #ae1         
#bjai,ms4 ,judy ,*u ( ,cali=nia 7=      
h]self1 ,mr4 ,lewis1 ,ms4 ,sn*ez1 ,mr4  
,pascrell1 ,mr4 ,doggett1 ,mr4 ,gomez1  
,mr4 ,panetta1 ,mr4 ,evans1 ,mr4 ,br5dan
 ,f4 ,boyle ( ,p5nsylvania1 ,mr4 ,l>son 
( ,connecticut1 ,ms4 ,sewell ( ,alabama1
 ,mr4 ,danny ,k4 ,davis ( ,ill9ois1 ,mr4
 ,higg9s ( ,new ,york1 & ,mr4 ,blum5au]7
 introduc$ ! foll[+ bill2 :i* 0 ref]r$  
to ! ,committee on ,ways & ,means  ,a   
,,bill  ,to provide = a tempor>y 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 ( #bjai4  #b4 
,tempor>y safe h>bor = failure by       
individuals to pay e/imat$ income tax ,9
 ! case ( a taxable ye> beg9n+ 9 #bjah--
  7#a7 ,9 g5]al ,section                
#ffed7;d77#a77;,b7 ( ! ,int]nal ,rev5ue 
,code ( #aihf %all be appli$-- 7,a7 by  
sub/itut+ #hj p]c5t = #ij p]c5t ea*     

place su* t]m appe>s 9 clause 7i7 ( su* 
section1 &  7,b7 by sub/itut+ #hj p]c5t 
= #ajj p]c5t 9 clause 7ii7 ( su*        
section4  7#b7 ,individuals ) adju/$    
gross income ( #aej1jjj ,9 ! case ( an  
individual to :om section               
#ffed7;d77#a77;,c7 ( su* ,code w\ld 7b =
 ?is p>agraph7 apply1 section #ffed (   
su* ,code %all be appli$ )\t reg>d to-- 
7,a7 p>agraph 7#a77;,b7 ( ?is ,act1 &   
7,b7 section #ffed7;d77#a77;,c7 ( su*   
,code4  7#c7 ,f>m]s & fi%]m5 ,section   
#ffed7;i7 ( su* ,code %all be appli$ )\t
 reg>d to ?is ,act4