,i #aag? ,,congress #a/ ,session ,h4 ,r4 #fhe ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,febru>y #b1 #bjba,mrs4 ,axne 7= h]self1 ,mr4 ,lev9 ( ,mi*igan1 ,ms4 ,e%oo1 ,mr4 ,pet]s1 ,mr4 ,fo/]1 & ,mr4 ,khanna7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to exempt a portion ( unemploym5t comp5sation receiv$ dur+ #bjbj f income taxes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,coronavirus ,unemploym5t ,b5efits ,tax ,relief ,act4 #b4 ,susp5sion ( tax on portion ( unemploym5t comp5sation 7a7 ,9 g5]al ,section #he ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new subsection3 7c7 ,special rule = #bjbj ,9 ! case ( any taxable ye> beg9n+ 9 #bjbj1 gross income %all n include s mu* ( ! unemploym5t comp5sation receiv$ by an individual z does n exce$ #aj1bjj4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjai4