,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #eaee  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #c1         
#bjba,ms4 ,*u introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to provide = a      
tempor>y safe h>bor = c]ta9 failures by 
individuals to pay e/imat$ income tax4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,taxpay] ,p5alty ,protection ,act (   
#bjba4  #b4 ,tempor>y safe h>bor =      
failure by individuals to pay e/imat$   
income tax ,9 ! case ( any taxable ye>  
beg9n+ 9 #bjbj-- 7#a7 ,9 g5]al ,section 
#ffed7;d77#a77;,b7 ( ! ,int]nal ,rev5ue 
,code ( #aihf %all be appli$-- 7,a7 by  
sub/itut+ #gj p]c5t = #ij p]c5t ea*     
place su* t]m appe>s 9 clause 7i7 ( su* 
section1 &  7,b7 by sub/itut+ #gj p]c5t 
= #ajj p]c5t 9 clause 7ii7 ( su*        
section4  7#b7 ,individuals ) adju/$    
gross income 9 excess ( #aej1jjj        
,section #ffed7;d77#a77;,c77i7 ( su*    
,code %all be appli$ by sub/itut+ #ij   
p]c5t = #aaj p]c5t 7& )\t reg>d to !    

sub/itution made by p>agraph 7#a77;,b7 (
 ?is section74  7#c7 ,f>m]s & fi%]m5    
,section #ffed7;i7 ( su* ,code %all be  
appli$ )\t reg>d to ! sub/itutions made 
by ?is section4