,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #dgac  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #bd1         
#bjbj,mr4 ,durb9 7= himself1 ,ms4       
,baldw91 ,ms4 ,/ab5[1 ,mr4 ,re$1 & ,ms4 
,hirono7 introduc$ ! foll[+ bill2 :i* 0 
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to exempt a       
portion ( unemploym5t comp5sation       
receiv$ dur+ #bjbj f income taxes4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,coronavirus ,unemploym5t ,b5efits ,tax 
,relief ,act4  #b4 ,susp5sion ( tax on  
portion ( unemploym5t comp5sation  7a7  
,9 g5]al ,section #he ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subsection3  7c7  
,special rule = #bjbj ,9 ! case ( any   
taxable ye> beg9n+ 9 #bjbj1 gross income
 %all n include s mu* ( ! unemploym5t   
comp5sation receiv$ by an individual z  
does n exce$ #aj1bjj4  4  7b7 ,effective
 date ,! am5dm5t made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  

,decemb] #ca1 #bjai4