,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #idb  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,febru>y #h1          
#bjba,mrs4 ,mc,bath 7= h]self & ,ms4    
,sn*ez7 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide = !           
application ( ! premium tax cr$it 9 !   
case ( c]ta9 individuals :o are         
unemploy$ dur+ #bjba4  #a4 ,application 
( premium tax cr$it 9 case ( individuals
 receiv+ unemploym5t comp5sation dur+   
#bjba  7a7 ,9 g5]al ,section #cf;,b ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by r$esignat+ subsection 7g7 z          
subsection 7h7 & by ins]t+ aft]         
subsection 7f7 ! foll[+ new subsection3 
7g7 ,special rule = individuals :o      
receive unemploym5t comp5sation dur+    
#bjba  7#a7 ,9 g5]al ,= purposes ( ?is  
section1 9 ! case ( a taxpay] :o has    
receiv$1 or has be5 approv$ to receive1 
unemploym5t comp5sation = any week      
beg9n+ dur+ #bjba1 = ! taxable ye> 9 :i*

 su* week beg9s-- 7,a7 su* taxpay] %all 
be treat$ z an applicable taxpay]1 &    
7,b7 !re %all n be tak5 into acc\nt any 
h\sehold income ( ! taxpay] 9 excess (  
#acc p]c5t ( ! pov]ty l9e = a family ( !
 size involv$4  7#b7 ,unemploym5t       
comp5sation ,= purposes ( ?is           
subsection1 ! t]m unemploym5t           
comp5sation has ! mean+ giv5 su* t]m 9  
section #he7;b74  7#c7 ,evid5ce (       
unemploym5t comp5sation ,= purposes (   
?is subsection1 a taxpay] %all n be     
treat$ z hav+ receiv$ 7or be5 approv$ to
 receive7 unemploym5t comp5sation = any 
week unless su* taxpay] provides        
self-atte/ation (1 & su* docum5tation z 
! ,secret>y %all prescribe :i*          
demon/rates1 su* receipt or approval4   
7#d7 ,cl>ification ( rules rema9+       
applicable  7,a7 ,jo9t return requirem5t
 ,p>agraph 7#a77;,a7 %all n affect !    
application ( subsection 7c77#a77;,c74  
7,b7 ,h\sehold income & af=dabillity    
,p>agraph 7#a77;,b7 %all n apply to any 
det]m9ation ( h\sehold income = purposes

 ( p>agraph 7#b77;,c77i77,,ii7 or       
7#d77;,c77ii7 ( subsection 7c7  4  7b7  
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbj4