,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #cjch  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #g1 #bjba,mr4    
,f]guson 7= himself & ,mr4 ,smi? (      
,nebraska7 introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code to au?orize an employee   
subject to a f$]ally m&at$ retirem5t    
age1 9 ! ?ree ye>s prior to & includ+   
su* retirem5t age1 to make additional   
contributions t[>d a qualifi$ employ]   
plan1 & = o!r purposes4  #a4 ,%ort title
 ,?is ,act may be cit$ z ! ,airl9e      
,pilots ,retirem5t ,security ,act4  #b4 
,cat*-up contributions  7a7 ,9 g5]al    
,section #dad7v7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$-- 7#a7 9 p>agraph
 7#b77;,a71 by /rik+ ,a plan & ins]t+   
,except z provid$ 9 subp>agraph 7,e71 & 
7#b7 by add+ at ! end ! foll[+ new      
subp>agraph3  7,e7 ,cat* up             
contributions = individuals )9 ( f$]ally
 m&at$ retirem5t age ,= ea* ( ! #c      
taxable ye>s ( employm5t ( an employee  

subject to a f$]ally m&at$ retirem5t    
age1 ! applicable doll> am\nt %all be   
twice ! doll> am\nt 9 effect "u         
subp>agraph 7,b74  4  7b7 ,effective    
date ,! am5dm5ts made by ?is section    
%all apply to contributions 9 taxable   
ye>s beg9n+ aft] ,decemb] #ca1 #bjbj4   
#c4 ,co/ ( liv+ adju/m5t = def9$        
contribution plan limit ( a qualifi$    
employ] retirem5t plan  7a7 ,9 g5]al    
,section #dae7;d7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$-- 7#a7 by am5d+  
p>agraph 7#a77;,c7 to read z foll[s3    
7,c7 ! foll[+ am\nt1 z applicable3 7i7 !
 #dj1jjj am\nt 9 subsection 7c77#a77;,a7
 ) respect to adju/m5ts = cal5d> ye>s   
end+ be=e ,janu>y #a1 #bjbb1 or  7ii7   
#cj1jjj ) respect to adju/m5ts = cal5d> 
ye>s beg9n+ on & aft] ,janu>y #a1 #bjbb1
  = increases 9 ! co/-(-liv+ 9          
accordance ) regulations prescrib$ by ! 
,secret>y4  1  7#b7 by am5d+ p>agraph   
7#c77;,d7 to read z foll[s3  7,d7 ,am\nt
 "u p>agraph 7#a77;,c7 ,) respect to    
adju/m5ts = cal5d> ye>s end+ be=e       

,janu>y #a1 #bjbb1 ! base p]iod tak5    
into acc\nt = purposes ( p>agraph       
7#a77;,c7 is ! cal5d> qu>t] beg9n+ ,july
 #a1 #bjja4 ,) respect to adju/m5ts =   
cal5d> ye>s beg9n+ on & aft] ,janu>y #a1
 #bjbb1 ! base p]iod tak5 into acc\nt = 
purposes ( p>agraph 7#a77;,c7 is !      
cal5d> qu>t] beg9n+ ,july #a1 #aihg4  1 
&  7#c7 9 p>agraph 7#d77;,b71 by /rik+ !
 head] & ins]t+ ,am\nt "u p>agraph      
7#a77;,c74  7b7 ,effective date ,!      
am5dm5ts made by ?is section %all apply 
to contributions 9 taxable ye>s beg9n+  
aft] ,decemb] #ca1 #bjba4