,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #fhhd  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #ae1 #bjbj,mr4   
,ne:\se introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to cl>ify = purposes ( !  
,int]nal ,rev5ue ,code ( #aihf t receipt
 ( coronavirus assi/ance does n affect !
 tax treatm5t ( ord9>y bus9ess exp5ses4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,fix+ ! ,income ,ramifications =      
,small ,bus9esses & ,tax ,relief ,act or
 ! ,,fir/ ,act4  #b4 ,cl>ification (    
treatm5t ( bus9ess exp5ses  7a7 ,9 g5]al
 ,subsection 7i7 ( section #aajf ( !    
,,c>es ,act 7,public ,law #aaf-acf7 is  
am5d$-- 7#a7 by /rik+ #aihf1 any am\nt &
 ins]t+ 8#aihf--  7#a7 any am\nt  2     
7#b7 by /rik+ ! p]iod at ! end & ins]t+ 
1 &2 &  7#c7 by add+ at ! end ! foll[+  
new p>agraph3  7#b7 no d$uction %all be 
d5i$ or r$uc$1 no tax attribute %all be 
r$uc$1 & no basis increase %all be d5i$1
 by reason ( ! exclusion f gross income 
provid$ by p>agraph 7#a74  4  7b7       

,effective date ,! am5dm5ts made by ?is 
section %all apply z if includ$ 9 !     
enactm5t ( section #aajf ( ! ,,c>es ,act
 7,public ,law #aaf-acf74