,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #bhgi  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #ba1 #bjai,ms4   
,sn*ez 7= h]self & ,mr4 ,kelly (        
,p5nsylvania7 introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide fur!r  
tax inc5tives = dep5d5t c>e assi/ance4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,work+ ,families ,relief ,act4  #b4   
,expansion ( exclusion = dep5d5t c>e    
assi/ance programs  7a7 ,9 g5]al        
,section #abi7;a77#b77;,a7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
%all n exce$ #e1jjj 7#b1ejj 9 ! case ( a
 sep>ate return by a m>ri$ individual74 
& ins]t+  %all n exce$-- 7i7 except z   
provid$ 9 clause 7ii71 #aj1ejj1 &  7ii7 
9 ! case ( a sep>ate return by a m>ri$  
individual1  ! am\nt 9 effect = !       
taxable ye> "u clause 7i74  4  7b7      
,inflation adju/m5t ,section            
#abi7;a77#b7 ( su* ,code is am5d$ by    
add+ at ! end ! foll[+ new subp>agraph3 

7,d7 ,adju/m5t = inflation ,9 ! case (  
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjbj1 ! #aj1ejj am\nt "u subp>agraph   
7,a77i7 %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> #bjai = 
cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 
!re(4  ,if any am\nt z adju/$ "u !      
prec$+ s5t5ce is n a multiple ( #ajj1   
su* am\nt %all be r\nd$ to ! next l[e/  
multiple ( #ajj4  4  7c7 ,effective date
 ,! am5dm5ts made by ?is section %all   
apply to am\nts paid or incurr$ 9       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjai4  #c4 ,all[ance ( cr$it = small   
employ] dep5d5t c>e assi/ance program   
/>t-up co/s  7a7 ,9 g5]al ,section      
#de;,e ( ! ,int]nal ,rev5ue ,code (     
#aihf is am5d$-- 7#a7 by /rik+ p5sion   
plan 9 subsection 7a7 & ins]t+ employee 
b5efit1 &  7#b7 by add+ at ! end !      
foll[+ new subsection3  7f7 ,application

 to dep5d5t c>e assi/ance programs  7#a7
 ,9 g5]al ,a dep5d5t c>e assi/ance      
program ( an eligible employ] :i* meets 
! requirem5ts ( section #abi7;d7 %all be
 treat$ z an eligible employ] plan =    
purposes ( ?is section4  7#b7 ,sep>ate  
application ,?is section 7includ+ !     
limitation "u subsection 7b77 %all be   
appli$ sep>ately ) respect to any su*   
dep5d5t c>e assi/ance program ( !       
eligible employ] & o!r eligible employ] 
plans ( su* eligible employ]4  4  7b7   
,con=m+ am5dm5ts  7#a7 ,section         
#ch7;b77#ad7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by /rik+ p5sion plan & 
ins]t+ employee b5efit4  7#b7 ,! head+ =
 section #de;,e ( su* ,code is am5d$ by 
/rik+ p5sion plan & ins]t+ employee     
b5efit4  7#c7 ,! table ( sections =     
subp>t ,d ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( su* ,code is am5d$ by /rik+  
p5sion plan 9 ! item relat+ to section  
#de;,e & ins]t+ employee b5efit4  7c7   
,effective date ,! am5dm5ts made by ?is 
section %all apply to co/s paid or      

incurr$ 9 taxable ye>s beg9n+ aft]      
,decemb] #ca1 #bjai1 ) respect to       
dep5d5t c>e assi/ance programs fir/     
effective aft] su* date4  #d4 ,cr$it =  
mat*+ dep5d5t c>e assi/ance program     
contributions by employ]s  7a7 ,9 g5]al 
,subp>t ,d ( "p ,,iv ( sub*apt] ,a (    
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] section   
#de,s ! foll[+ new section3  #de,t4     
,cr$it = employ] dep5d5t c>e assi/ance  
program mat*+ contributions  7a7 ,9     
g5]al ,= purposes ( section #ch1 !      
employ] dep5d5t c>e assi/ance mat*+     
contribution cr$it det]m9$ "u ?is       
section = any taxable ye> is an am\nt   
equal to ! less] (-- 7#a7 ! am\nt (     
contributions made by ! employ] )       
respect to employees to a dep5d5t c>e   
assi/ance program t meets ! requirem5ts 
( section #abi7;d71 or  7#b7 ! am\nt (  
contributions to su* dep5d5t c>e        
assi/ance program elect$ by su*         
employees "u a cafet]ia plan ( ! employ]
 to :i* section #abe applies4  7b7      

,limitation ,! cr$it all[$ "u subsection
 7a7 = any taxable ye> ) respect to any 
employee %all n exce$ #a1jjj4  7c7      
,def9itions ,any t]m us$ 9 ?is section  
:i* is us$ 9 section #abi %all h ! mean+
 giv5 su* t]m "u section #abi4  4  7b7  
,con=m+ am5dm5ts  7#a7 ,section #ch7;b7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by /rik+ plus at ! end ( p>agraph 
7#ca71 by /rik+ ! p]iod at ! end (      
p>agraph 7#cb7 & ins]t+ 1 plus1 & by    
add+ at ! end ! foll[+ new p>agraph3    
7#cc7 ! employ] dep5d5t c>e assi/ance   
mat*+ contribution cr$it det]m9$ "u     
section #de,t7a74  4  7#b7 ,! table (   
sections = subp>t ,d ( "p ,,iv (        
sub*apt] ,a ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] ! item relat+ to section #de,s !  
foll[+ new item3  ,sec4 #de,t4 ,cr$it = 
employ] dep5d5t c>e assi/ance program   
mat*+ contributions4  4  7c7 ,effective 
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjai4