,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #cfab  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #e1 #bjbj,mr4     
,cornyn 7= himself1 ,mr4 ,grassley1 ,mr4
 ,wyd51 ,mr4 ,rubio1 & ,mr4 ,c>p]7      
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,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 ! ,small ,bus9ess    
,exp5se ,protection ,act ( #bjbj4  #b4  
,cl>ification ( treatm5t ( bus9ess      
exp5ses  7a7 ,9 g5]al ,subsection 7i7 ( 
section #aajf ( ! ,,c>es ,act 7,public  
,law #aaf-acf7 is am5d$-- 7#a7 by /rik+ 
#aihf1 any am\nt & ins]t+ 8#aihf--  7#a7
 any am\nt  1  7#b7 by /rik+ ! p]iod at 
! end & ins]t+ 1 &1 &  7#c7 by add+ at !
 end ! foll[+ new p>agraph3  7#b7 no    
d$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