,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #cedb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,m>* #ai1 #bjbj,mr4    
,br[n 7= himself & ,mr4 ,cassidy7       
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to provide         
,,covid-#ai relat$ assi/ance ?r\gh a    
special e>n$ income rule = purposes ( ! 
refundable *ild & e>n$ income cr$its =  
taxable ye> #bjbj4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,,covid-#ai ,e>n$ 
,income ,act4  #b4 ,special rule =      
det]m9+ e>n$ income  7a7 ,9 g5]al ,if ! 
e>n$ income 7z def9$ 9 section          
#cb7;c77#b7 ( ! ,int]nal ,rev5ue ,code (
 #aihf7 ( a taxpay] = ! applicable      
taxable ye> is less ?an ! e>n$ income 7z
 s def9$7 ( ! taxpay] = ! prec$+ taxable
 ye>1 ! cr$its all[$ "u sections #bd7;d7
 & #cb ( ! ,int]nal ,rev5ue ,code (     
#aihf may1 at ! election ( ! taxpay]1 be
 det]m9$ by sub/itut+-- 7#a7 su* e>n$   
income = ! prec$+ taxable ye>2 =  7#b7  
su* e>n$ income = ! applicable taxable  

ye>4  7b7 ,applicable taxable ye> ,=    
purposes ( ?is section1 ! t]m applicable
 taxable ye> means taxable ye> #bjbj4