,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #aihe  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #bh1 #bjai,ms4   
,port] 7= h]self & ,ms4 ,h]r]a ,beutl]7 
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to increase ! exclusion = 
employ]-provid$ dep5d5t c>e assi/ance   
includ+ ! limitation on dep5d5t c>e     
flexible sp5d+ arrangem5ts4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,family 
,sav+s = ,kids & ,s5iors ,act4  #b4     
,increase 9 exclusion = employ]-provid$ 
dep5d5t c>e assi/ance includ+ dep5d5t   
c>e flexible sp5d+ arrangem5ts  7a7     
,increase ,to take into acc\nt inflation
 s9ce #aihf ,section #abi7;a77#b7 ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new           
subp>agraph3  7,d7 ,inflation adju/m5t  
,9 ! case ( any taxable ye> beg9n+ 9 a  
cal5d> ye> aft] #bjai1 ! #e1jjj am\nt 9 
subp>agraph 7,a7 %all be increas$ by an 
am\nt equal to--  7i7 su* doll> am\nt1  

multipli$ by  7ii7 ! co/-(-liv+ adju/m5t
 det]m9$ "u section #a7;f77#c7 = !      
cal5d> ye> 9 :i* ! taxable ye> beg9s1   
det]m9$ by sub/itut+ cal5d> ye> #aihf = 
cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 
!re(4  ,if any increase det]m9$ "u ?is  
p>agraph is n a multiple ( #ajj1 su*    
increase %all be r\nd$ to ! next l[e/   
multiple ( #ajj4  4  7b7 ,con=m+ am5dm5t
 ,section #abi7;a77#b77;,a7 ( su* ,code 
is am5d$ by /rik+ #b1ejj & ins]t+ half  
su* doll> am\nt4  7c7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to taxable ye>s beg9n+ aft] ,decemb]   
#ca1 #bjai4