,,ii  #aaf? ,,congress  #a/ ,session    
,h4 ,r4 #cbii  ,,9 ,,! ,,s5ate ,,( ,,!  
,,unit$ ,,/ates  ,july #be1             
#bjai,receiv$  ,,an ,,act  ,to p]mit    
legally m>ri$ same-sex c\ples to am5d _!
 fil+ /atus = income tax returns outside
 ! /atute ( limitations1 to am5d !      
,int]nal ,rev5ue ,code ( #aihf to cl>ify
 t all provisions %all apply to legally 
m>ri$ same-sex c\ples 9 ! same mann] z  
o!r m>ri$ c\ples1 & = o!r purposes4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,promot+ ,respect = ,individuals'       
,dignity & ,equality ,act ( #bjai or z !
 ,,pride ,act ( #bjai4  #b4 ,ext5sion ( 
p]iod ( limitation = c]ta9 legally m>ri$
 c\ples  7a7 ,9 g5]al ,9 ! case ( an    
individual fir/ treat$ z m>ri$ =        
purposes ( ! ,int]nal ,rev5ue ,code (   
#aihf by ! application ( ! hold+s (     
,rev5ue ,rul+ #bjac-ag--  7#a7 if su*   
individual fil$ a return 7o!r ?an a jo9t
 return7 = a taxable ye> end+ be=e      
,septemb] #af1 #bjac1 = :i* a jo9t      
return c\ld h be5 made by ! individual &

 ! individual's sp\se b = ! fact t su*  
hold+s 7 n effective at ! "t ( fil+1 su*
 return %all be treat$ z a sep>ate      
return )9 ! mean+ ( section #fjac7;b7 ( 
su* ,code & ! "t prescrib$ by section   
#fjac7;b77#b77;,a7 ( su* ,code = fil+ a 
jo9t return aft] fil+ a sep>ate return  
%all n expire be=e ! date prescrib$ by  
law 7includ+ ext5sions7 = fil+ ! return 
( tax = ! taxable ye> t includes ! date 
( ! enactm5t ( ?is ,act1 &  7#b7 9 !    
case ( a jo9t return fil$ pursuant to   
p>agraph 7#a7-- 7,a7 ! p]iod (          
limitation prescrib$ by section         
#feaa7;a7 ( su* ,code = any su* taxable 
ye> %all be ext5d$ until ! date         
prescrib$ by law 7includ+ ext5sions7 =  
fil+ ! return ( tax = ! taxable ye> t   
includes ! date ( ! enactm5t ( ?is ,act1
 &  7,b7 section #feaa7;b77#b7 ( su*    
,code %all n apply to any claim ( cr$it 
or refund ) respect to su* return4  7b7 
,am5dm5ts1 etc4 re/rict$ to *ange 9     
m>ital /atus ,subsection 7a7 %all apply 
only ) respect to am5dm5ts to ! return (

 tax1 & claims = cr$it or refund1 relat+
 to a *ange 9 ! m>ital /atus = purposes 
( ! ,int]nal ,rev5ue ,code ( #aihf ( !  
individual4  #c4 ,rules relat+ to all   
legally m>ri$ c\ples  7a7 ,9 g5]al ,!   
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 9 section #ba7;d77#b7--    
7,a7 by /rik+ himself 9 ! head+ & ins]t+
 self2 &  7,b7 by /rik+ any husb& & wife
 & ins]t+ any m>ri$ c\ple2  7#b7 9      
section #bb7;e77#a7-- 7,a7 by /rik+     
husb& & wife :o live & ins]t+ m>ri$     
c\ple :o lives2 &  7,b7 by /rik+ !      
taxpay] & 8 sp\se & ins]t+ ! taxpay] & !
 sp\se ( ! taxpay]2  7#c7 9 section     
#ch7;c77#f77;,a71 by /rik+ husb& or wife
 :o files & ins]t+ m>ri$ individual :o  
files2  7#d7 9 section #db7;j77#e77;,c71
 by /rik+ clause 7i7 & ins]t+ ! foll[+  
new clause3  7i7 ,m>ri$ c\ple treat$ z  
#a p>tn] ,= purposes ( subp>agraph 7,b71
 individuals m>ri$ to "o ano!r 7& _!    
e/ates7 %all be treat$ z #a p>tn]4  2   
7#e7 9 section #fb7;b77#c7-- 7,a7 9     
subp>agraph 7,a7--  7i7 by /rik+ husb& &

 wife :o liv$ ap>t & ins]t+ m>ri$ c\ple 
:o liv$ ap>t2 &  7ii7 by /rik+ ! taxpay]
 & 8 sp\se & ins]t+ ! taxpay] & ! sp\se 
( ! taxpay]2 &  7,b7 9 subp>agraph 7,d71
 by /rik+ husb& & wife & ins]t+ m>ri$   
c\ple2  7#f7 9 section #aba--  7,a7 9   
subsection 7b77#b71 by /rik+ husb& &    
wife :o make & ins]t+ m>ri$ c\ple :o    
makes2 &  7,b7 9 subsection 7d77#a71 by 
/rik+ husb& & wife make & ins]t+ m>ri$  
c\ple makes2  7#g7 9 section            
#afe7;h77#d77;,b71 by /rik+ husb& & wife
 & ins]t+ m>ri$ c\ple2  7#h7 9 section  
#agi7;b77#d71 by /rik+ a husb& & wife   
fil+ & ins]t+ individuals m>ri$ to "o   
ano!r :o file2  7#i7 9 section          
#bac7;d77#h71 by /rik+ /atus z husb& &  
wife & ins]t+ m>ital /atus2  7#aj7 9    
section #bai7;g77#d71 9 ! matt] prec$+  
subp>agraph 7,a71 by /rik+ ,a husb& &   
wife & ins]t+ ,m>ri$ individuals2  7#aa7
 9 section #bgd7;b77#b77;,b71 by /rik+  
husb& & wife & ins]t+ m>ri$ c\ple2      
7#ab7 9 section #fdc7;f71 by /rik+ husb&
 & wife 9 ! second s5t5ce & ins]t+ m>ri$

 c\ple2  7#ac7 9 section #gfa7;f7-- 7,a7
 9 p>agraph 7#a71 by /rik+ husb& & wife 
& ins]t+ m>ri$ c\ple2 &  7,b7 9 p>agraph
 7#b77;,a71 by /rik+ husb& & wife &     
ins]t+ m>ri$ c\ple2  7#ad7 9 section    
#iaa--  7,a7 9 subsection 7b77#b71 by   
/rik+ subp>agraph 7,c7 & ins]t+ ! foll[+
 new subp>agraph3  7,c7 ,treatm5t (     
community income ,9 apply+ subp>agraph  
7,a7 ) respect to am\nts receiv$ f      
s]vices p]=m$ by a m>ri$ individual :i* 
are community income "u community       
prop]ty laws applicable to su* income1 !
 aggregate am\nt :i* may be excludable f
 ! gross income ( su* individual & su*  
individual's sp\se "u subsection 7a77#a7
 = any taxable ye> %all equal ! am\nt   
:i* w\ld be s excludable if su* am\nts  
did n con/itute community income4  2 &  
7,b7 9 subsection 7d77#i77;,a71 by /rik+
 :]e a husb& & wife ea* h & ins]t+ :]e  
bo? sp\ses h2  7#ae7 9 section          
#abdd7;b77#b71 by /rik+ a husb& & wife  
fil+2  7#af7 9 section                  
#abgb7;a77#b77;,d71 by /rik+ clause     

7iii7 & ins]t+ ! foll[+ new clause3     
7iii7 ,treatm5t ( a m>ri$ c\ple ,=      
purposes ( ?is subp>agraph1 a m>ri$     
c\ple %all be treat$ z #a p]son4 ,!     
prec$+ s5t5ce %all n apply :]e ! sp\ses 
liv$ ap>t at all times dur+ ! taxable   
ye> 9 :i* ! loan is made4  2  7#ag7 9   
section #acac7;c77#a71 by /rik+ husb& & 
wife & ins]t+ sp\ses2  7#ah7 9 section  
#acfa7;c77#a77;,a77i71 by /rik+ a husb& 
& wife & ins]t+ a m>ri$ c\ple2  7#ai7 9 
section #bjdj7;b71 by /rik+ ,c]ta9 jo9t 
int]e/s ( husb& & wife 9 ! head+ &      
ins]t+ ,c]ta9 jo9t int]e/s ( m>ri$      
c\ple2  7#bj7 9 section #beac--  7,a7 by
 /rik+ ,gift by husb& or wife to ?ird   
p>ty 9 ! head+ & ins]t+ ,gift by sp\se  
to ?ird p>ty2 &  7,b7 by /rik+ p>agraph 
7#a7 ( subsection 7a7 & ins]t+ ! foll[+ 
new p>agraph3  7#a7 ,9 g5]al ,a gift    
made by "o individual to any p]son o!r  
?an su* individual's sp\se %all1 = !    
purposes ( ?is *apt]1 be consid]$ z made
 "o-half by ! individual & "o-half by   
su* individual's sp\se1 b only if at !  

"t ( ! gift ea* sp\se is a citiz5 or    
resid5t ( ! ,unit$ ,/ates4 ,?is p>agraph
 %all n apply ) respect to a gift by an 
individual ( an int]e/ 9 prop]ty if su* 
individual creates 9 ! individual's     
sp\se a g5]al p[] ( appo9tm5t1 z def9$ 9
 section #bead7;c71 ov] su* int]e/4 ,=  
purposes ( ?is section1 an individual   
%all be consid]$ z ! sp\se ( ano!r only 
if ! individual is m>ri$ to !           
individual's sp\se at ! "t ( ! gift &   
does n rem>ry dur+ ! rema9d] ( ! cal5d> 
ye>4  2  7#ba7 9 section #beaf-- 7,a7 by
 /rik+ ,:]e a husb& & wife ent] & ins]t+
 ! foll[+3  7a7 ,9 g5]al ,:]e a m>ri$   
c\ple ent]s  2 &  7,b7 by add+ at ! end 
! foll[+ new subsection3  7b7 ,sp\se ,= 
purposes ( ?is section1 if ! sp\ses     
ref]r$ to are divorc$1 :]ev] appropriate
 to ! mean+ ( ?is section1 ! t]m sp\se  
%all read =m] sp\se4  2  7#bb7 9 section
 #egcc7;d77#b71 by /rik+ husb& or wife &
 ins]t+ m>ri$ individual2  7#bc7 9      
section #fjac--  7,a7 by /rik+ ,jo9t    
returns ( income tax by husb& & wife 9 !

 head+ & ins]t+ ,jo9t returns ( income  
tax by a m>ri$ c\ple2  7,b7 9 subsection
 7a71 9 ! matt] prec$+ p>agraph 7#a71 by
 /rik+ husb& & wife & ins]t+ m>ri$      
c\ple2  7,c7 9 subsection 7a77#a71 by   
/rik+ ei!r ! husb& or wife & ins]t+ ei!r
 sp\se2  7,d7 9 subsection 7a77#b7--    
7i7 by /rik+ husb& & wife & ins]t+      
sp\ses2 &  7ii7 by /rik+ 8 taxable ye> &
 ins]t+ su* sp\se's taxable ye>2  7,e7 9
 subsection 7a77#c7-- 7i7 by /rik+ 8    
executor or adm9i/rator & ins]t+ !      
dec$5t's executor or adm9i/rator2  7ii7 
by /rik+ ) respect to bo? himself & !   
dec$5t & ins]t+ ) respect to bo? !      
surviv+ sp\se & ! dec$5t2 &  7iii7 by   
/rik+ con/itute 8 sep>ate return &      
ins]t+ con/itute ! survivor's sep>ate   
return2  7,f7 9 subsection 7b71 by /rik+
 p>agraph 7#a7 & ins]t+ ! foll[+ new    
p>agraph3  7#a7 ,9 g5]al ,except z      
provid$ 9 p>agraph 7#b71 if an          
individual has fil$ a sep>ate return = a
 taxable ye> = :i* a jo9t return c\ld h 
be5 made by ! individual & !            

individual's sp\se "u subsection 7a7 & !
 "t prescrib$ by law = fil+ ! return =  
su* taxable ye> has expir$1 su*         
individual & su* sp\se may nev]!less    
make a jo9t return = su* taxable ye>4 ,a
 jo9t return fil$ "u ?is subsection %all
 con/itute ! return ( ! individual & !  
individual's sp\se = su* taxable ye>1 & 
all paym5ts1 cr$its1 refunds1 or o!r    
repaym5ts made or all[$ ) respect to !  
sep>ate return ( ei!r sp\se = su*       
taxable ye> %all be tak5 into acc\nt 9  
det]m9+ ! ext5t to :i* ! tax bas$ ^u !  
jo9t return has be5 paid4 ,if a jo9t    
return is made "u ?is subsection1 any   
election 7o!r ?an ! election to file a  
sep>ate return7 made by ei!r sp\se 9 a  
sep>ate return = su* taxable ye> )      
respect to ! treatm5t ( any income1     
d$uction1 or cr$it ( su* sp\se %all n be
 *ang$ 9 ! mak+ ( ! jo9t return :]e su* 
election w\ld h be5 irrevocable if !    
jo9t return _h n be5 made4 ,if a jo9t   
return is made "u ?is subsection aft] ! 
dea? ( ei!r sp\se1 su* return ) respect 

to ! dec$5t c be made only by ! dec$5t's
 executor or adm9i/rator4  2  7,g7 9    
subsection 7c71 by /rik+ husb& & wife & 
ins]t+ sp\ses2  7,h7 9 subsection       
7d77#a71 by /rik+ /atus z husb& & wife &
 ins]t+ ! m>ital /atus ) respect to ea* 
o!r2  7,i7 9 subsection 7d77#b71 by     
/rik+ 8 sp\se & ins]t+ ! sp\se ( !      
individual2  7,j7 9 subsection          
7f77#b77;,b71 by /rik+ su* individual1 8
 sp\se1 & 8 e/ate %all be det]m9$ z if  
he 7 alive & ins]t+ su* individual1 !   
individual's sp\se1 & ! individual's    
e/ate %all be det]m9$ z if ! individual 
7 alive2 &  7,k7 9 subsection 7f77#c7-- 
7i7 9 subp>agraph 7,a71 by /rik+ = :i*  
he is entitl$ & ins]t+ = :i* su* memb]  
is entitl$2 &  7ii7 9 subp>agraph 7,b71 
by /rik+ = :i* he is entitl$ & ins]t+ = 
:i* su* employee is entitl$2  7#bd7 9   
section #fjad7;b71 by /rik+ husb& & wife
 9 ! second s5t5ce & ins]t+ a m>ri$     
c\ple2  7#be7 9 section #fjag1 by /rik+ 
husb& & wife & ins]t+ m>ri$ c\ple2      
7#bf7 9 section #fjif7;a71 by /rik+ (   

husb& & wife hav+ & ins]t+ report+2     
7#bg7 9 section #faff7;b77#b71 by /rik+ 
subp>agraph 7,b7 & ins]t+ ! foll[+ new  
subp>agraph3  7,b7 ,c]ta9 int]e/s held  
by m>ri$ c\ple ,/ock or a p>tn]%ip      
int]e/ :i*--  7i7 is community prop]ty (
 a m>ri$ c\ple 7or ! income f :i* is    
community income7 "u ! applicable       
community prop]ty law ( a ,/ate1 or     
7ii7 is held by a m>ri$ c\ple z jo9t    
t5ants1 t5ants by ! entirety1 or t5ants 
9 common1  %all be treat$ z own$ by #a  
%>ehold] or #a p>tn]1 z ! case may be4  
2  7#bh7 9 section #fbab7;b77#b7--  7,a7
 by /rik+ return fil$ by husb& & wife & 
ins]t+ return2 &  7,b7 by /rik+ 8 la/   
kn[n address & ins]t+ ! la/ kn[n address
 ( su* sp\se2  7#bi7 9 section          
#gdbh7;c77#b77;,a71 by /rik+ husb& &    
wife & ins]t+ m>ri$ c\ple2  7#cj7 9     
section #ggja7;a7--  7,a7 by /rik+      
p>agraph 7#ag72 &  7,b7 9 p>agraph      
7#ch71 by /rik+ husb& & wife & ins]t+   
m>ri$ c\ple2 &  7#ca7 9 section         
#ghgb7;f71 by /rik+ p>agraph 7#g7 &     

ins]t+ ! foll[+ new p>agraph3  7#g7     
,m>ri$ c\ple treat$ z #a p]son ,a m>ri$ 
c\ple %all be treat$ z #a p]son4  4  7b7
 ,con=m+ am5dm5ts  7#a7 ,! table (      
sections = sub*apt] ,b ( *apt] #ab ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ ! item relat+ to section #beac 
& ins]t+ ! foll[+ new item3  ,sec4      
#beac4 ,gift by sp\se to ?ird p>ty4  4  
7#b7 ,! table ( sections = subp>t ,b (  
"p ,,ii ( sub*apt] ,a ( *apt] #fa ( su* 
,code is am5d$ by /rik+ ! item relat+ to
 section #fjac & ins]t+ ! foll[+ new    
item3  ,sec4 #fjac4 ,jo9t returns (     
income tax by a m>ri$ c\ple4  4  #d4    
,rules relat+ to ! g5d] ( sp\ses1 etc   
7a7 ,9 g5]al ,! foll[+ provisions ( !   
,int]nal ,rev5ue ,code ( #aihf are ea*  
am5d$ by /rik+ 8 sp\se ea* place x      
appe>s & ins]t+ ! individual's sp\se3   
7#a7 ,subsections 7a77#a7 & 7d7 (       
section #a4  7#b7 ,section              
#b7;b77#b77;,a74  7#c7 ,subsections     
7d77#a77;,b7 & 7e77#c7 ( section #ba4   
7#d7 ,section #cf7;c77#e74  7#e7        

,section #agi7;d77#b77;,a74  7#f7       
,section #cah7;a77#a77;,a77i74  7#g7    
,section #djh7;d77#f74  7#h7 ,section   
#dfi7;i77#e77;,b77ii74  7#i7 ,section   
#ejg7;d77#b77;,b77iii74  7#aj7 ,clauses 
7ii7 & 7iii7 ( section                  
#fac;,a7c77#h77;,d74  7#aa7 ,section    
#fgb7;e77#b74  7#ab7 ,section           
#gjd7;e77#b74  7#ac7 ,subp>agraphs 7,a7 
& 7,b77ii7 ( section #iaa7;c77#c74      
7#ad7 ,section #abce7;c77#b74  7#ae7    
,section #aefc7;e77#e74  7#af7 ,section 
#caba7;b77#c77;,b74  7#ag7 ,section     
#didf7;d74  7#ah7 ,section              
#dige7;e77#f74  7#ai7 ,subp>agraphs     
7,a77iv7 & 7,b7 ( section #fjab7;a77#a74
  7#bj7 ,section #ggjc7;a74  7b7 ,con=m+
 am5dm5ts  7#a7 ,! foll[+ provisions ( !
 ,int]nal ,rev5ue ,code ( #aihf are ea* 
am5d$ by /rik+ 8 sp\se ea* place x      
appe>s & ins]t+ ! taxpay]'s sp\se3  7,a7
 ,section #b7;a77#b77;,b74  7,b7        
,subp>agraphs 7,b7 & 7,c7 ( section     
#b7;b77#b74  7,c7 ,p>agraphs 7#b7 &     
7#f77;,a7 ( section #ba7;e74  7,d7      

,section #cf;,b7e77#a74  7,e7 ,section  
#fc7;e77#c77;,b74  7,f7 ,section        
#hf7;c77#a77;,c77ii74  7,g7 ,section    
#aje7;c77#a74  7,h7 ,section            
#ace7;d77#c74  7,i7 ,section #aea7;b74  
7,j7 ,subsections 7a7 & 7d77#g7 (       
section #bac4  7,k7 ,section            
#abcc7;e77#b77;,c74  7,l7 ,section      
#abci7;b77#b74  7,m7 ,section #fejd7b74 
7#b7 ,! foll[+ provisions ( ! ,int]nal  
,rev5ue ,code ( #aihf are ea* am5d$ by  
/rik+ 8 sp\se ea* place x appe>s &      
ins]t+ ! employee's sp\se3  7,a7        
,section #acb7m77#a74  7,b7 ,section    
#dja7;h77#f74  7,c7 ,section            
#cdjb7l77#c74  7#c7 ,! foll[+ provisions
 ( ! ,int]nal ,rev5ue ,code ( #aihf are 
ea* am5d$ by /rik+ 8 taxable ye> ea*    
place x appe>s & ins]t+ ! individual's  
taxable ye>3  7,a7 ,section #b7;b77#a74 
7,b7 ,section #ggjc7;a77#a74  7#d7 ,!   
foll[+ provisions ( ! ,int]nal ,rev5ue  
,code ( #aihf are ea* am5d$ by /rik+ 8  
taxable ye> ea* place x appe>s & ins]t+ 
! taxpay]'s taxable ye>3 7,a7           

,subp>agraphs 7,b7 & 7,c7 ( section     
#b7;b77#b7 7z am5d$ by p>agraph         
7#a77;,b774  7,b7 ,section              
#fc7;f77#a77;,a74  7#e7 ,! foll[+       
provisions ( ! ,int]nal ,rev5ue ,code ( 
#aihf are ea* am5d$ by /rik+ 8 home &   
ins]t+ ! individual's home3  7,a7       
,section #b7;b77#a77;,a74  7,b7 ,section
 #ba7;e77#d77;,a77i74  7,c7 ,section    
#ggjc7;b77#a74  7#f7 ,! ,int]nal ,rev5ue
 ,code ( #aihf1 z am5d$ by ?is section1 
is am5d$--  7,a7 9 section              
#b7;a77#a77;,a71 by /rik+ 8 two taxable 
ye>s & ins]t+ ! taxpay]'s two taxable   
ye>s2  7,b7 9 section #b7;a77#a77;,b71  
by /rik+ 8 home & ins]t+ ! taxpay]'s    
home2  7,c7 9 p>agraphs 7#a77;,a7 &     
7#b77;,a7 ( section #fc7;f71 by /rik+ = 
himself if he bo? places x appe>s &     
ins]t+ = ! taxpay] if ! taxpay]2  7,d7 9
 section #fc7;f77#d71 by /rik+ 8 bo?    
places x appe>s & ins]t+ ! individual's2
  7,e7 9 section #aje7;b7-- 7i7 by /rik+
 8 sp\se1 8 dep5d5ts & ins]t+ !         
taxpay]'s sp\se1 ! taxpay]'s dep5d5ts2 &

  7ii7 by /rik+ by him2  7,f7 9 ! head+ 
( section #aai7;a71 by /rik+ 1 8 sp\se1 
& 8 dep5d5ts & ins]t+ & ! employee's    
sp\se & dep5d5ts2  7,g7 9 section       
#aai7;a71 by /rik+ him1 8 sp\se1 or any 
( 8 dep5d5ts by or on behalf ( 8 employ]
 & ins]t+ ! employee or ! employee's    
sp\se or dep5d5ts by or on behalf ( !   
employ] ( ! employee2  7,h7 9 section   
#aai7;a77#b71 by /rik+ 8 bo? places x   
appe>s & ins]t+ ! employee's2  7,i7 9   
section #aai7;d77#c77;,b71 by /rik+ 8   
sp\se1 & any ( 8 dep5d5ts & ins]t+ !    
employee's sp\se1 & any ( ! employee's  
dep5d5ts2  7,j7 9 section #abi7;b77#b71 
by /rik+ himself & ins]t+ ! sp\se's     
self2  7,k7 9 section                   
#agj7;b77#a77;,f77iii7-- 7i7 by /rik+ 8 
sp\se & ins]t+ ! sp\se ( su* donor2 &   
7ii7 by /rik+ 8 dea? or aft] ! dea? ( 8 
surviv+ sp\se if %e & ins]t+ ! dea? ( ! 
donor or aft] ! dea? ( ! donor's surviv+
 sp\se if su* surviv+ sp\se2  7,l7 9    
section #bac7;c77#a7--  7i7 by /rik+ 8  
e/ate & ins]t+ ! e/ate ( ! taxpay]2 &   

7ii7 by /rik+ 8 dea? & ins]t+ ! dea? ( !
 taxpay]2  7,m7 9 section #bac7;d77#g71 
by /rik+ he & ins]t+ ! taxpay]2  7,n7 9 
section #bag7;g7--  7i7 by /rik+ 1 8    
sp\se1 or 8 dep5d5ts 9 p>agraph 7#b7 &  
ins]t+ or ! sp\se or dep5d5ts ( su*     
memb]2  7ii7 by /rik+ 8 dep5d5ts 9      
p>agraph 7#c7 & ins]t+ dep5d5ts2 &      
7iii7 by /rik+ 8 sp\se ea* place x      
appe>s 9 p>agraph 7#c7 & ins]t+ !       
memb]'s sp\se2  7,o7 9 section          
#bag7;i77#c77;,a71 by /rik+ 82  7,p7 9  
section #bfg7;c71 by /rik+ 8 ea* place x
 appe>s & ins]t+ ! individual's2  7,q7 9
 section #cah7;a77#a77;,a77ii71 by /rik+
 8 & ins]t+ ! individual's2  7,r7 9     
section #djb7l77#d77;,d71 by /rik+ 1 8  
sp\se1 & dep5d5ts & ins]t+ & ! sp\se &  
dep5d5ts ( su* (fic]2  7,s7 9 section   
#dae7l77#b77;,b71 by /rik+ 1 8 sp\se1 or
 8 dep5d5ts & ins]t+ or ! p>ticipant's  
sp\se or dep5d5ts2  7,t7 9 section      
#dbj7;f77#f77;,a71 by /rik+ 8 cov]$     
sp\se & dep5d5ts ea* place x appe>s &   
ins]t+ ! cov]$ sp\se & dep5d5ts ( su*   

retiree2  7,u7 9 section #dbd7;d77#a71  
by /rik+ 8 & ins]t+ ! individual's2     
7,v7 9 section #edd7;a77#b71 by /rik+ 8 
ea* place x appe>s & ins]t+ !           
individual's2  7,w7 9 section           
#iaa7;c77#c71 by /rik+ him ea* place x  
appe>s 9 subp>agraphs 7,a7 & 7,b77ii7 & 
ins]t+ ! individual2  7,x7 9 section    
#ajae7;d77#c71 by /rik+ 8 sp\se & ins]t+
 ! donor's sp\se2  7,y7 9 section       
#aefc7;e7--  7i7 by /rik+ 8 *ildr5 bo?  
places x appe>s 9 p>agraphs 7#e77;,d7 & 
7#f77;,a7 & ins]t+ ! individual's       
*ildr52 &  7ii7 by /rik+ 8 p>5ts bo?    
places x appe>s 9 subp>agraphs 7,a7 &   
7,b7 ( p>agraph 7#f7 & ins]t+ !         
individual's p>5ts2  7,z7 9 section     
#aefc7;f77#b77;,b71 by /rik+ him &      
ins]t+ ! individual2  7,,aa7 9 section  
#bjab7;c71 by /rik+ 8 sp\se & ins]t+ !  
dec$5t's sp\se2  7,,bb7 9 section       
#bjcb;,a7e77#aj71 by /rik+ 8 surviv+    
sp\se & ins]t+ ! dec$5t's surviv+ sp\se2
  7,,cc7 9 section #bjce7;b7--  7i7 by  
/rik+ 8 e/ate & ins]t+ ! dec$5t's e/ate2

 &  7ii7 by /rik+ 8 sp\se & ins]t+ !    
dec$5t's sp\se2  7,,dd7 9 subsections   
7a7 & 7b77#e7 ( section #bjef1 by /rik+ 
82  7,,ee7 9 section #bebc7;b7--  7i7 by
 /rik+ 7or 8 heirs or assigns7 or su*   
p]son 7or 8 heirs or assigns7 9 p>agraph
 7#a7 & ins]t+ 7or ! donor's heirs or   
assigns7 or su* p]son 7or su* p]son's   
heirs or assigns72  7ii7 by /rik+       
himself 9 p>agraph 7#a7 & ins]t+ !      
donor's self2  7iii7 by /rik+ he 9      
p>agraph 7#b7 & ins]t+ ! donor2 &  7iv7 
by /rik+ him ea* place x appe>s 9 !     
matt] foll[+ p>agraph 7#b7 & ins]t+ !   
donor2  7,,ff7 9 section #bebc7;d71 by  
/rik+ himself & ins]t+ ! donor's self2  
7,,gg7 9 section #bebc7;e71 by /rik+ 8  
sp\se & ins]t+ ! donor's sp\se2  7,,hh7 
9 section #caba7;b77#c7-- 7i7 by /rik+ 8
 fa!r 9 subp>agraph 7,a7 & ins]t+ !     
*ild's fa!r2  7ii7 by /rik+ 8 fa!r 9    
subp>agraph 7,b7 & ins]t+ ! individual's
 fa!r2 &  7iii7 by /rik+ 8 son 9        
subp>agraph 7,b7 & ins]t+ ! individual's
 son2  7,,ii7 9 section #ccjf7;c77#e7-- 

7i7 by /rik+ 8 son & ins]t+ !           
individual's son2 &  7ii7 by /rik+ 8    
fa!r & ins]t+ ! *ild's fa!r2  7,,jj7 9  
section #cdjb7l7--  7i7 by /rik+ he ea* 
place x appe>s 9 p>agraphs 7#b7 &       
7#c77;,a7 & ins]t+ ! employee2 &  7ii7  
by /rik+ 8 taxable ye> bo? places x     
appe>s 9 p>agraph 7#c77;,b7 & ins]t+ !  
employee's taxable ye>2  7,,kk7 9       
section #dije7;a71 by /rik+ 8 sp\se &   
ins]t+ su* p]son's sp\se2  7,,ll7 9     
section #fjdf7;c71 by /rik+ 8 bo? places
 x appe>s & ins]t+ ! individual's2      
7,,mm7 9 section #fajc7;e77#a77;,a77ii71
 by /rik+ him & ins]t+ ! individual2    
7,,nn7 9 section #gddh7;a77#h71 by /rik+
 8 dea? & ins]t+ ! individual's dea?2   
7,,oo7 9 subsections 7d71 7m71 & 7n7 (  
section #gddh1 by /rik+ 8 ea* place x   
appe>s & ins]t+ ! individual's2  7,,pp7 
9 subsection 7m7 ( section #gddh1 z s   
am5d$1 by /rik+ he ea* place x appe>s & 
ins]t+ su* judge or special trial judge2
 &  7,,qq7 9 section #gddh7q7-- 7i7 by  
/rik+ 8 bo? places x appe>s & ins]t+ su*

 judge's2 &  7ii7 by /rik+ to br+       
himself & ins]t+ to come4  #e4 ,increase
 9 p5alty = failure to file  7a7 ,9     
g5]al ,! second s5t5ce ( subsection 7a7 
( section #ffea ( ! ,int]nal ,rev5ue    
,code ( #aihf is am5d$ by /rik+ 8#ccj0 &
 ins]t+ 8#dce04  7b7 ,inflation adju/m5t
 ,section #ffea7;j77#a7 ( su* ,code is  
am5d$ by /rik+ #ccj & ins]t+ #dce4  7c7 
,effective date ,! am5dm5ts made by ?is 
section %all apply to returns requir$ to
 be fil$ aft] ,decemb] #ca1 #bjai4  #f4 
,det]m9ation ( budget>y effects ,!      
budget>y effects ( ?is ,act1 = ! purpose
 ( comply+ ) ! ,/atutory ,pay-,z-,y-,g  
,act ( #bjaj1 %all be det]m9$ by ref]5ce
 to ! late/ /atem5t titl$ 8,budget>y    
,effects ( ,,paygo ,legislation0 = ?is  
,act1 submitt$ = pr9t+ 9 !              
,congressional ,record by ! ,*airman ( !
 ,h\se ,budget ,committee1 provid$ t su*
 /atem5t has be5 submitt$ prior to !    
vote on passage4  ,pass$ ! ,h\se (      
,repres5tatives ,july #bd1 #bjai4;,*]yl 
,l4 ,johnson1,cl]k