,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #debe  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,augu/ #ab1 #bjbj,mrs4 
,blackburn introduc$ ! foll[+ bill2 :i* 
0 read twice & ref]r$ to ! ,committee on
 ,f9ance  ,a ,,bill  ,to ensure t heal? 
c>e provid]s d n incur additional ,f$]al
 income tax liability due to receipt (  
assi/ance ?r\gh ! ,provid] ,relief ,fund
 dur+ ! ,,covid-#ai p&emic4  #a4 ,tax   
treatm5t ( ,provid] ,relief ,fund       
paym5ts to heal? c>e provid]s  7a7      
,taxability ,not)/&+ any o!r law1 =     
purposes ( ! ,int]nal ,rev5ue ,code (   
#aihf-- 7#a7 ! am\nt ( any ,,c>es ,act  
,provid] ,relief ,fund paym5t %all be   
exclud$ f ! gross income ( ! recipi5t ( 
su* paym5t2 &  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 ?is subsection4  7b7 ,,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 ! provid] relief fund       
e/abli%$ ?r\gh ! ,public ,heal? &       
,social ,s]vices ,em]g5cy ,fund "u !    
,coronavirus ,aid1 ,relief1 & ,economic 
,security ,act 7,public ,law #aaf-acf71 
includ+ any additional am\nts           
appropriat$ to su* fund "u ! ,pay*eck   
,protection ,program & ,heal? ,c>e      
,enhancem5t ,act 7,public ,law #aaf-aci7
 or any o!r provision ( law enact$ aft] 
! date ( enactm5t ( su* ,act4