,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #ghai  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #bi1 #bjbj,mrs4 
,axne 7= h]self & ,mr4 ,dunn7 introduc$ 
! foll[+ bill2 :i* 0 ref]r$ to !        
,committee on ,ways & ,means  ,a ,,bill 
,to provide t ,,c>es ,act ,provid]      
,relief ,fund paym5ts are n includible 9
 gross income1 & = o!r purposes4  #a4   
,%ort title ,?is ,act may be cit$ z !   
,elim9at+ ! ,provid] ,relief ,fund ,tax 
,p5alties ,act ( #bjbj4  #b4 ,,c>es ,act
 ,provid] ,relief ,fund paym5ts exclud$ 
f gross income  7a7 ,9 g5]al ,= purposes
 ( ! ,int]nal ,rev5ue ,code ( #aihf1 any
 ,,c>es ,act ,provid] ,relief ,fund     
paym5t %all n be includ$ 9 ! gross      
income ( ! recipi5t ( su* paym5t4  7b7  
,cl>ification ( treatm5t ( c]ta9 exp5ses
 ,= purposes ( ! ,int]nal ,rev5ue ,code 
( #aihf & not)/&+ any o!r provision (   
law1 any d$uction & ! basis ( any       
prop]ty %all be det]m9$ )\t reg>d to    
:e!r any am\nt is exclud$ f gross income
 "u subsection 7a74  7c7 ,,c>es ,act    

,provid] ,relief ,fund paym5t ,=        
purposes ( ?is section1 ! t]m ,,c>es    
,act ,provid] ,relief ,fund paym5t means
 any grant or simil> assi/ance provid$  
by ! ,secret>y ( ,heal? & ,human        
,s]vices "u ! ,,c>es ,act ,provid]      
,relief ,fund program 7includ+ any      
am\nts made available to c>ry out su*   
program by ! ,pay*eck ,protection       
,program & ,heal? ,c>e ,enhancem5t ,act 
or any o!r provision ( law enact$ aft] !
 date ( ! enactm5t ( su* ,act74