,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #bidb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #cj1 #bjba,mr4 
,s*weik]t introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to increase !     
cat*-up contribution limit = retirem5t  
plans ( p>ticipants age #fb ?r\gh #fd4  
#a4 ,high] cat*-up limit to apply at age
 #fb1 #fc1 & #fd  7a7 ,9 g5]al  7#a7    
,plans o!r ?an simple plans ,section    
#dad7v77#b77;,b77i7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by ins]t+ !     
foll[+ be=e ! p]iod3 7#aj1jjj1 9 ! case 
( an eligible p>ticipant :o has atta9$  
age #fb1 b n age #fe1 be=e ! close ( !  
taxable ye>74  7#b7 ,simple plans       
,section #dad7v77#b77;,b77ii7 ( su*     
,code is am5d$ by ins]t+ ! foll[+ be=e !
 p]iod3 7#e1jjj1 9 ! case ( an eligible 
p>ticipant :o has atta9$ age #fb1 b n   
age #fe1 be=e ! close ( ! taxable ye>74 
7b7 ,co/-(-,liv+ adju/m5ts ,subp>agraph 
7,c7 ( section #dad7v77#b7 ( su* ,code  

is am5d$ by add+ at ! end ! foll[+3 ,9 !
 case ( a ye> beg9n+ aft] ,decemb] #ca1 
#bjbb1 ! ,secret>y %all adju/ annually !
 #aj1jjj am\nt 9 subp>agraph 7,b77i7 & !
 #e1jjj am\nt 9 subp>agraph 7,b77ii7 =  
increases 9 ! co/-(-liv+ at ! same "t & 
9 ! same mann] z adju/m5ts "u ! prec$+  
s5t5ce2 except t ! base p]iod tak5 into 
acc\nt %all be ! cal5d> qu>t] beg9n+    
,july #a1 #bjba44  7c7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to ye>s beg9n+ aft] ,decemb] #ca1 
#bjbb4