,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #bjgi  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #ai1 #bjba,mrs4  
,axne 7= h]self1 ,mr4 ,fitzpatrick1 &   
,mr4 ,dunn7 introduc$ ! foll[+ bill2 :i*
 0 ref]r$ to ! ,committee on ,ways &    
,means  ,a ,,bill  ,to provide t ,,c>es 
,act ,provid] ,relief ,fund paym5ts are 
n includible 9 gross income1 & = o!r    
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,elim9at+ ! ,provid]       
,relief ,fund ,tax ,p5alties ,act (     
#bjba4  #b4 ,,c>es ,act ,provid] ,relief
 ,fund paym5ts exclud$ f gross income   
7a7 ,9 g5]al ,= purposes ( ! ,int]nal   
,rev5ue ,code ( #aihf1 any ,,c>es ,act  
,provid] ,relief ,fund paym5t %all n be 
includ$ 9 ! gross income ( ! recipi5t ( 
su* paym5t4  7b7 ,cl>ification (        
treatm5t ( c]ta9 exp5ses ,= purposes ( !
 ,int]nal ,rev5ue ,code ( #aihf &       
not)/&+ any o!r provision ( law1 any    
d$uction & ! basis ( any prop]ty %all be
 det]m9$ )\t reg>d to :e!r any am\nt is 
exclud$ f gross income "u subsection    

7a74  7c7 ,,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 ! ,,c>es    
,act ,provid] ,relief ,fund program     
7includ+ any am\nts made available to   
c>ry out su* program by ! ,pay*eck      
,protection ,program & ,heal? ,c>e      
,enhancem5t ,act1 ! ,consolidat$        
,appropriations ,act1 #bjba1 or any o!r 
provision ( law enact$ aft] ! date ( !  
enactm5t ( su* ,acts74  7d7 ,effective  
date ,! provisions ( ?is section %all   
apply to taxable ye>s end+ aft] ! date (
 ! enactm5t ( ! ,,c>es ,act4