,,ii  #aag? ,,congress  #a/ ,session    
,s4 #age  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #b1 #bjba,mr4 
,durb9 7= himself1 ,ms4 ,baldw91 ,mr4   
,s&]s1 ,ms4 ,hirono1 ,mr4 ,m55dez1 ,mr4 
,re$1 ,ms4 ,duckwor?1 ,ms4 ,cortez      
,ma/o1 & ,ms4 ,w>r57 introduc$ ! foll[+ 
bill2 :i* 0 read twice & ref]r$ to !    
,committee on ,f9ance  ,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