,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #heee  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #bh1 #bjbb,mr4  
,blum5au] introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to /ipulate t a   
p>k+ b5efit is n a qualifi$ p>k+ fr+e   
b5efit unless an employ] (f]s employees 
! option to receive an equival5t ca%    
b5efit or alt]native tax-exempt b5efit 9
 lieu ( ! p>k+ b5efit4  #a4 ,option =   
ca% b5efit requir$  7a7 ,9 g5]al        
,section #acb7;f77#e77;,c7 is am5d$ by  
/rik+ or by c>pool4 & ins]t+ or by      
c>pool if ! employ] (f]s ! employee !   
option to receive1 9 lieu ( ! qualifi$  
p>k+1 ! fair m>ket value ( ! p>k+4  7b7 
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbb4