,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #cfif  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #ab1 #bjbj,mr4    
,c>d9 7= himself1 ,mr4 ,van ,holl51     
,mrs4 ,%ahe51 ,mr4 ,b5net1 ,mr4 ,br[n1 &
 ,mr4 ,m>key7 introduc$ ! foll[+ bill2  
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 disreg>d additional unemploym5t        
comp5sation = purposes ( premium tax    
cr$it & co/-%>+ subsidies1 & = o!r      
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,heal? ,insurance ,relief =
 ,unemploy$ ,individuals & ,families4   
#b4 ,disreg>d ( additional unemploym5t  
comp5sation = purposes ( premium tax    
cr$it & co/-%>+ subsidies  7a7 ,9 g5]al 
,section #cf;,b7d77#b77;,b7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$-- 7#a7  
by r$esignat+ clauses 7i71 7ii71 & 7iii7
 z subclauses 7,i71 7,,ii71 & 7,,iii71  
respectively1 & by mov+ su* subclauses  
#b ems to ! "r2  7#b7 by /rik+ adju/$   
gross income increas$ by & ins]t+ adju/$

 gross income-- 7i7 decreas$ by ! am\nt 
( any ,f$]al p&emic unemploym5t         
comp5sation paid to an individual "u    
section #bajd ( division ,a ( ! ,,c>es  
,act dur+ ! taxable ye>1 &2 &  7ii7     
increas$ by--  2 &  7#c7 by add+ at !   
end ! foll[+ new flu% s5t5ce3 ,clause   
7i7 %all n apply to ! ext5t t su*       
decrease results 9 a h\sehold income = !
 taxpay] :i* is less ?an #ajj p]c5t ( ! 
pov]ty l9e = a family ( ! size involv$4 
4  7b7 ,tempor>y susp5sion ( recapture (
 excess advance paym5ts ,section        
#cf;,b7f77#b7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+ new subp>agraph3  7,c7 ,special  
rule = #bjbj & #bjba ,subp>agraph 7,a7  
%all n apply to any taxable ye> beg9n+ 9
 #bjbj or #bjba4  4  7c7 ,effective date
 ,! am5dm5ts made by ?is section %all   
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjai4