,i #aaf? ,,congress #b;d ,session ,h4 ,r4 #feed ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,april #ag1 #bjbj,mrs4 ,walorski introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to increase ! exempt am\nt applicable = ! retirem5t e>n+s te/ = mon?s 9 #bjbj1 & = o!r purposes4 #a4 ,det]m9ation ( exempt am\nts = #bjbj 7a7 ,9 g5]al ,= purposes ( subsection 7b7 ( section #bjc ( ! ,social ,security ,act 7#db ,u4,s4,c4 #djc7 & not)/&+ subsection 7f77#h77;,b7 ( su* section1 ! exempt am\nt :i* is applicable to all individuals 7includ+ individuals describ$ 9 subsection 7f77#h77;,d7 ( su* section7 = mon?s 9 ! taxable ye> end+ aft] #bjai & be=e #bjba %all be an am\nt equal to ! contribution & b5efit base det]m9$ "u section #bcj ( su* ,act ) respect to remun]ation paid 7& taxable ye>s beg9n+7 9 cal5d> ye> #bjbj4 7b7 ,det]m9ation ( exempt am\nts = mon?s aft] #bjbj ,= purposes ( det]m9+ exempt am\nts = mon?s 9 taxable ye>s beg9n+ aft] #bjbj1 section #bjc7;f77#h7 %all be appli$ z if exempt am\nts = mon?s 9 ! taxable ye> end+ aft] #bjai & be=e #bjba _h be5 det]m9$ "u su* section )\t reg>d to subsection 7a74