,i  #aagth ,,congress  #ast ,session    
,h4 ,r4 #eaee  ,,in ,,the ,,house ,,of  
,,representatives  ,september #c1       
#bjba,ms4 ,chu introduced the following 
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to provide for a temporary safe
 harbor for certain failures by         
individuals to pay estimated income tax4
  #a4 ,short title ,this ,act may be    
cited as the ,taxpayer ,penalty         
,protection ,act of #bjba4  #b4         
,temporary safe harbor for failure by   
individuals to pay estimated income tax 
,in the case of any taxable year        
beginning in #bjbj-- 7#a7 ,in general   
,section #ffed7;d77#a77;,b7 of the      
,internal ,revenue ,code of #aihf shall 
be applied-- 7,a7 by substituting #gj   
percent for #ij percent each place such 
term appears in clause 7i7 of such      
section1 and  7,b7 by substituting #gj  
percent for #ajj percent in clause 7ii7 
of such section4  7#b7 ,individuals with
 adjusted gross income in excess of     

#aej1jjj ,section #ffed7;d77#a77;,c77i7 
of such ,code shall be applied by       
substituting #ij percent for #aaj       
percent 7and without regard to the      
substitution made by paragraph 7#a77;,b7
 of this section74  7#c7 ,farmers and   
fishermen ,section #ffed7;i7 of such    
,code shall be applied without regard to
 the substitutions made by this section4