,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #fhg  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #f1 #bjai,mrs4    
,gillibr& introduc$ ! foll[+ bill2 :i* 0
 read twice & ref]r$ to ! ,committee on 
,f9ance  ,a ,,bill  ,to provide = a     
tempor>y safe h>bor = c]ta9 failures by 
individuals to pay e/imat$ income tax4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,taxpay] ,p5alty ,protection ,act (   
#bjai4  #b4 ,tempor>y safe h>bor =      
failure by individuals to pay e/imat$   
income tax ,9 ! case ( a taxable ye>    
beg9n+ 9 #bjah--  7#a7 ,9 g5]al ,section
 #ffed7;d77#a77;,b7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf %all be appli$-- 7,a7 by 
sub/itut+ #hj p]c5t = #ij p]c5t ea*     
place su* t]m appe>s 9 clause 7i7 ( su* 
section1 &  7,b7 by sub/itut+ #hj p]c5t 
= #ajj p]c5t 9 clause 7ii7 ( su*        
section4  7#b7 ,individuals ) adju/$    
gross income ( #aej1jjj ,9 ! case ( an  
individual to :om section               
#ffed7;d77#a77;,c7 ( su* ,code w\ld 7b =
 ?is p>agraph7 apply1 section #ffed (   

su* ,code %all be appli$ )\t reg>d to-- 
7,a7 p>agraph 7#a77;,b7 ( ?is ,act1 &   
7,b7 section #ffed7;d77#a77;,c7 ( su*   
,code4  7#c7 ,f>m]s & fi%]m5 ,section   
#ffed7;i7 ( su* ,code %all be appli$ )\t
 reg>d to ?is ,act4