,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #fea  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #ag1 #bjai,mr4
 ,smi? ( ,new ,j]sey 7= himself & ,mr4  
,cuell>7 introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ ! d$uction =     
*>itable contributions z an above-!-l9e 
d$uction4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,*>itable ,giv+ ,tax       
,d$uction ,act4  #b4 ,d$uction =        
*>itable contributions all[$ 9 det]m9+  
adju/$ gross income  7a7 ,9 g5]al       
,section #fb7;a7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by ins]t+ aft]   
p>agraph 7#g7 ! foll[+ new p>agraph3    
7#h7 ,*>itable contributions ,! d$uction
 all[$ "u section #agj4  4  7b7 ,con=m+ 
am5dm5t ,section #agj7;b77#a77;,h7 ( su*
 ,code is am5d$ by /rik+ 7comput$ )\t   
reg>d to any net op]at+ loss c>ryback to
 ! taxable ye> "u section #agb74 &      
ins]t+ ! foll[+3  det]m9$ )\t reg>d to--
 7i7 section #fb7;a77#h71 &  7ii7 any   

net op]at+ loss c>ryback to ! taxable   
ye> "u section #agb4  4  7c7 ,effective 
date ,! am5dm5t made by ?is section %all
 apply to taxable ye>s beg9n+ aft]      
,decemb] #ca1 #bjah4