,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #gdi  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #ab1 #bjai,mr4 ,k+
 7= himself1 ,mr4 ,burr1 ,ms4 ,coll9s1  
,ms4 ,s9ema1 & ,ms4 ,ros57 introduc$ !  
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to increase & make fully          
refundable ! ,*ild & ,dep5d5t ,c>e ,tax 
,cr$it1 to increase ! maximum am\nt     
excludable f gross income =             
employ]-provid$ dep5d5t c>e assi/ance1 &
 = o!r purposes4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,promot+ ,af=dable 
,*ildc>e = ,ev]yone ,act or ! ,,pace    
,act4  #b4 ,refundability ( ,*ild &     
,dep5d5t ,c>e ,tax ,cr$it  7a7 ,9 g5]al 
,! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$-- 7#a7 by r$esignat+ section #ba z
 section #cf;,c1 &  7#b7 by mov+ section
 #cf;,c1 z s r$esignat$1 f subp>t ,a (  
"p ,,iv ( sub*apt] ,a ( *apt] #a to !   
location imm$iately be=e section #cg 9  
subp>t ,c ( "p ,,iv ( sub*apt] ,a (     

*apt] #a4  7b7 ,te*nical am5dm5ts  7#a7 
,p>agraph 7#a7 ( section #bc7;f7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ #ba7;e7 & ins]t+ #cf;,c7e74    
7#b7 ,p>agraph 7#f7 ( section #ce7;g7 ( 
su* ,code is am5d$ by /rik+ #ba7;e7 &   
ins]t+ #cf;,c7e74  7#c7 ,p>agraph 7#a7 (
 section #cf;,c7a7 ( su* ,code 7z       
r$esignat$ by subsection 7a77 is am5d$  
by /rik+ ?is *apt] & ins]t+ ?is         
subtitle4  7#d7 ,subp>agraph 7,c7 (     
section #abi7;a77#b7 ( su* ,code is     
am5d$ by /rik+ section #ba7;e7 & ins]t+ 
section #cf;,c7e74  7#e7 ,p>agraph 7#b7 
( section #abi7;b7 ( su* ,code is am5d$ 
by /rik+ section #ba7;d77#b7 & ins]t+   
section #cf;,c7d77#b74  7#f7 ,p>agraph  
7#a7 ( section #abi7;e7 ( su* ,code is  
am5d$ by /rik+ section #ba7;b77#b7 &    
ins]t+ section #cf;,c7b77#b74  7#g7     
,subsection 7e7 ( section #bac ( su*    
,code is am5d$ by /rik+ section #ba &   
ins]t+ section #cf;,c4  7#h7            
,subp>agraph 7,h7 ( section             
#fbac7;g77#b7 ( su* ,code is am5d$ by   

/rik+ section #ba & ins]t+ section      
#cf;,c4  7#i7 ,subp>agraph 7,l7 (       
section #fbac7;g77#b7 ( su* ,code is    
am5d$ by /rik+ section #ba1 #bd1 or #cb1
 & ins]t+ section #bd1 #cb1 or #cf;,c14 
7#aj7 ,p>agraph 7#b7 ( section #acbd7;b7
 ( title #ca1 ,unit$ ,/ates ,code1 is   
am5d$ by ins]t+ #cf;,c1 aft] #cf;,b14   
7#aa7 ,! table ( sections = subp>t ,c ( 
"p ,,iv ( sub*apt] ,a ( *apt] #a ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] ! item relat+ to section 
#cf;,b ! foll[+3  ,sec4 #cf;,c4 ,exp5ses
 = h\sehold & dep5d5t c>e s]vices       
necess>y = ga9ful employm5t4  4  7#ab7  
,! table ( sections = subp>t ,a ( su* "p
 ,,iv is am5d$ by /rik+ ! item relat+ to
 section #ba4  7c7 ,effective date ,!   
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjai4  #c4 ,enhancem5t ( ! ,*ild &
 ,dep5d5t ,c>e ,tax ,cr$it  7a7 ,9 g5]al
 ,section #cf;,c ( ! ,int]nal ,rev5ue   
,code ( #aihf1 z r$esignat$ by section  
#b ( ?is ,act1 is am5d$--  7#a7 9       

p>agraph 7#b7 ( subsection 7a71 by /rik+
 #ce p]c5t r$uc$ 7b n bel[ #bj p]c5t7 & 
ins]t+ #ej p]c5t r$uc$ 7b n bel[ #ce    
p]c5t71  7#b7 by r$esignat+ subsection  
7f7 z subsection 7g71 &  7#c7 by ins]t+ 
aft] subsection 7e7 ! foll[+ new        
subsection3  7f7 ,inflation adju/m5t    
7#a7 ,9 g5]al ,9 ! case ( any taxable   
ye> beg9n+ aft] #bjai1 ea* ( ! doll>    
am\nts 9 subsections 7a77#b7 & 7c7 %all 
be increas$ by an am\nt equal to--  7,a7
 su* doll> am\nt1 multipli$ by  7,b7 !  
co/-(-liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 = ! cal5d> ye> 9 :i* !       
taxable ye> beg9s1 det]m9$ by sub/itut+ 
cal5d> ye> #bjah = cal5d> ye> #bjaf 9   
subp>agraph 7,a77ii7 !re(4  7#b7 ,r\nd+ 
,if any increase det]m9$ "u p>agraph    
7#a7 is n a multiple ( #ej1 su* increase
 %all be r\nd$ to ! ne>e/ multiple (    
#ej4  4  7b7 ,effective date ,! am5dm5ts
 made by ?is section %all apply to      
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjai4  #d4 ,increase 9 exclusion =     
employ]-provid$ dep5d5t c>e assi/ance   

7a7 ,9 g5]al ,subp>agraph 7,a7 ( section
 #abi7;a77#b7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf 7relat+ to dep5d5t c>e         
assi/ance programs7 is am5d$ by /rik+   
#e1jjj 7#b1ejj & ins]t+ #g1ejj 7half su*
 doll> am\nt4  7b7 ,inflation adju/m5t  
,p>agraph 7#b7 ( section #abi7;a7 ( su* 
,code is am5d$ by r$esignat+ subp>agraph
 7,c7 z subp>agraph 7,d7 & by ins]t+    
aft] subp>agraph 7,b7 ! foll[+ new      
subp>agraph3  7,c7 ,inflation adju/m5t  
,9 ! case ( any taxable ye> beg9n+ 9 a  
cal5d> ye> aft] #bjbj1 ! #g1ejj am\nt 9 
subp>agraph 7,a7 %all be increas$ by an 
am\nt equal to--  7i7 su* doll> am\nt1  
multipli$ by  7ii7 ! co/-(-liv+ adju/m5t
 det]m9$ "u section #a7;f77#c7 = !      
cal5d> ye> 9 :i* ! taxable ye> beg9s1   
det]m9$ by sub/itut+ cal5d> ye> #bjai = 
cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 
!re(4  ,any increase det]m9$ "u ! prec$+
 s5t5ce %all be r\nd$ to ! ne>e/        
multiple ( #ajj4  4  7c7 ,effective date
 ,! am5dm5ts made by ?is section %all   
apply to taxable ye>s beg9n+ aft]       

,decemb] #ca1 #bjai4