,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #daeg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,augu/ #b1 #bjai,mr4  
,neguse 7= himself & ,mr4 ,gold57       
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to exclude ! portion ( a  
lump-sum social security b5efit paym5t t
 relates to p]iods prior to ! taxable   
ye> f ! det]m9ation ( h\sehold income4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,fairness 9 ,social ,security ,act (  
#bjai4  #b4 ,treatm5t ( lump-sum social 
security b5efits 9 det]m9+ h\sehold     
income  7a7 ,9 g5]al ,section           
#cf;,b7d77#b7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+ new subp>agraph3  7,c7 ,exclusion
 ( portion ( lump-sum social security   
b5efits  7i7 ,9 g5]al ,! t]m modifi$    
adju/$ gross income %all n include s mu*
 ( any lump-sum social security b5efit  
paym5t z is attributable to mon?s end+  
be=e ! beg9n+ ( ! taxable ye>4  7ii7    

,lump-sum social security b5efit paym5t 
,= purposes ( ?is subp>agraph1 ! t]m    
lump-sum social security b5efit paym5t  
means any paym5t ( social security      
b5efits 7z def9$ 9 section #hf7;d77#a77 
:i* con/itutes m ?an #a mon? ( su*      
b5efits4  7iii7 ,election to include    
excludable am\nt ,a taxpay] may elect   
7at su* "t & 9 su* mann] z ! ,secret>y  
may provide7 to h ?is subp>agraph n     
apply = any taxable ye>4  4  7b7        
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjah4