,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #bgif  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #bb1 #bjba,mr4 
,panetta 7= himself & ,mr4 ,arr+ton7    
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d section #dad ( !       
,int]nal ,rev5ue ,code ( #aihf to update
 ! family attribution rule4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,family 
,attribution ,mod]nization ,act4  #b4   
,re=m ( family attribution rule  7a7 ,9 
g5]al ,section #dad ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$-- 7#a7 9        
subsection 7b7-- 7,a7 by /rik+ ,=       
purposes ( & ins]t+ ! foll[+3  7#a7 ,9  
g5]al ,= purposes (  1 &  7,b7 by add+  
at ! end ! foll[+ new p>agraphs3  7#b7  
,special rules = apply+ family          
attribution ,= purposes ( apply+ !      
attribution rules "u section #aefc )    
respect to p>agraph 7#a71 ! foll[+ rules
 apply3 7,a7 ,community prop]ty laws    
%all be disreg>d$ = purposes ( det]m9+  
own]%ip4  7,b7 ,any own]%ip t is n      

attribut$ to a sp\se by reason ( section
 #aefc7;e77#e7 %all also n be attribut$ 
to ! m9or *ildr5 ( ! own] & !           
attribution rule 9 p>agraph 7#f77;,a7   
%all n apply to su* own]%ip4  7#c7 ,plan
 %all n fail to be treat$ z satisfy+ ?is
 section ,if application ( p>agraph 7#b7
 causes two or m entities to be a       
controll$ gr\p1 or an affiliat$ s]vice  
gr\p1 or to no long] be 9 a controll$   
gr\p or an affiliat$ s]vice gr\p1 su*   
*ange %all be treat$ z a transaction to 
:i* section #daj7;b77#f77;,c7 applies4  
1 &  7#b7 9 subsection 7m77#f77;,b71 by 
/rik+ apply & ins]t+ apply1 except t    
community prop]ty laws %all be disreg>d$
 = purposes ( det]m9+ own]%ip4  7b7     
,effective date ,! am5dm5ts made by ?is 
section %all apply to plan ye>s beg9n+  
on or aft] ! date ( ! enactm5t ( ?is    
section4