,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #bahi  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #bf1 #bjba,mr4   
,brady 7= himself1 ,mr4 ,com]1 ,mr4     
,smi? ( ,miss\ri1 ,mrs4 ,walorski1 ,mr4 
,arr+ton1 ,mr4 ,jordan1 ,mr4 ,c4 ,scott 
,frankl9 ( ,florida1 ,mr4 ,e/es1 ,mr4   
,nunes1 ,mr4 ,s*weik]t1 ,mr4 ,w5/rup1   
,mr4 ,h]n1 ,ms4 ,h]rell1 ,mr4 ,biggs1   
,mr4 ,gos>1 ,mr4 ,kell]1 ,ms4 ,foxx1    
,mr4 ,higg9s ( ,l\isiana1 ,mr4 ,hice (  
,georgia1 ,mr4 ,cl\d1 ,mr4 ,sessions1   
,mr4 ,gro?man1 ,mr4 ,la,turner1 & ,mr4  
,gibbs7 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways &       
,means1 & 9 addition to ! ,committee on 
,ov]sight & ,re=m1 = a p]iod to be      
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to elim9ate !      
prohibition on ,/ates & t]ritories      
receiv+ ,coronavirus ,/ate ,fiscal      
,recov]y funds f l[]+ taxes4  #a4 ,%ort 
title ,?is ,act may be cit$ z ! ,/ate   

,tax ,fre$om ,act4  #b4 ,refunds to     
(fset ,coronavirus ,/ate ,fiscal        
,recov]y funds already repaid by reason 
l[]+ taxes  7a7 ,9 g5]al ,sub*apt] ,b ( 
*apt] #fe ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by ins]t+ aft] section   
#fdbc ! foll[+ new section3  #fdbd4     
,refunds to ,/ates to (fset c]ta9       
requir$ repaym5ts ( ,coronavirus ,/ate  
,fiscal ,recov]y funds  7a7 ,9 g5]al ,z 
soon z practicable aft] any specifi$    
,/ate pays any specifi$ repaym5t1 !     
,secret>y %all make a paym5t to su*     
specifi$ ,/ate 9 an am\nt equal to su*  
specifi$ repaym5t4  7b7 ,specifi$       
repaym5t ,= purposes ( ?is section1 !   
t]m specifi$ repaym5t means any repaym5t
 requir$ to be made "u subsection 7e7 ( 
section #fjb ( ! ,social ,security ,act 
by reason ( subsection 7c77#b77;,a7     
!re(4  7c7 ,specifi$ ,/ate ,! t]m       
specifi$ ,/ate means any ,/ate1         
t]ritory1 or ,tribal gov]nm5t :i* is    
requir$ to make to any specifi$         
repaym5t4  7d7 ,o!r t]ms ,! t]ms ,/ate1 

t]ritory1 & ,tribal gov]nm5t %all h !   
same respective mean+s z :5 us$ 9       
section #fjb ( ! ,social ,security ,act4
  7e7 ,treatm5t ( paym5ts ,= purposes ( 
section #acbd ( title #ca1 ,unit$ ,/ates
 ,code1 ! paym5ts "u ?is subsection %all
 be treat$ 9 ! same mann] z a refund due
 f a cr$it provision ref]r$ to 9        
subsection 7b77#b7 ( su* section4  4    
7b7 ,cl]ical am5dm5t ,! table ( sections
 = sub*apt] ,b ( *apt] #fe ( su* ,code  
is am5d$ by ins]t+ aft] ! item relat+ to
 section #fdbc ! foll[+ new item3  ,sec4
 #fdbd4 ,refunds to ,/ates to (fset     
c]ta9 requir$ repaym5ts ( coronavirus   
,/ate & local fiscal recov]y funds4  4  
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to repaym5ts paid
 aft] ! date ( ! enactm5t ( ! ,am]ican  
,rescue ,plan ,act ( #bjba4  #c4        
,elim9ation ( prohibition on ,/ates     
receiv+ ,coronavirus ,/ate ,fiscal      
,recov]y funds f l[]+ taxes  7a7 ,9     
g5]al ,p>agraph 7#b7 ( section #fjb7;c7 
( ! ,social ,security ,act1 z add$ by   

section #iija ( ! ,am]ican ,rescue ,plan
 ,act ( #bjba1 is am5d$ to read z       
foll[s3  7#b7 ,fur!r re/riction on use (
 funds ,no ,/ate or t]ritory may use    
funds made available "u ?is section =   
deposit into any p5sion fund4  4  7b7   
,con=m+ am5dm5ts ,section #fjb ( su*    
,act is fur!r am5d$--  7#a7 9 subsection
 7d77#b77;,a71 by /rik+ 1 includ+1 9 !  
case ( a ,/ate or a t]ritory1 all       
modifications to ! ,/ate's or t]ritory's
 tax rev5ue s\rces dur+ ! cov]$ p]iod2  
7#b7 9 subsection 7e71 by /rik+ su*     
subsection1 & all t foll[s ?r\gh ! p]iod
 & ins]t+ su* subsection42 &  7#c7 9    
subsection 7g7-- 7,a7 by /rik+ p>agraph 
7#a72 &  7,b7 by r$esignat+ p>agraphs   
7#b7 ?r\gh 7#g7 z p>agraphs 7#a7 ?r\gh  
7#f71 respectively4  7c7 ,effective date
 ,! am5dm5ts made by ?is section %all   
apply ) respect to repaym5ts :i* w\ld 7b
 = su* am5dm5ts7 be requir$ to be paid  
aft] ! date ( ! enactm5t ( ?is ,act4