,,ii  #aafth ,,congress  #b;d ,session  
,s4 #dgac  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #bd1
 #bjbj,mr4 ,durbin 7for himself1 ,ms4   
,baldwin1 ,ms4 ,stabenow1 ,mr4 ,reed1   
and ,ms4 ,hirono7 introduced the        
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to exempt a     
portion of unemployment compensation    
received during #bjbj from income taxes4
  #a4 ,short title ,this ,act may be    
cited as the ,coronavirus ,unemployment 
,benefits ,tax ,relief ,act4  #b4       
,suspension of tax on portion of        
unemployment compensation  7a7 ,in      
general ,section #he of the ,internal   
,revenue ,code of #aihf is amended by   
adding at the end the following new     
subsection3  7c7 ,special rule for #bjbj
 ,in the case of any taxable year       
beginning in #bjbj1 gross income shall  
not include so much of the unemployment 
compensation received by an individual  

as does not exceed #aj1bjj4  4  7b7     
,effective date ,the amendment made by  
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjai4