,,ii  #aagth ,,congress  #b;d ,session  
,s4 #cffi  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,february #af1 
#bjbb,mr4 ,lee 7for himself1 ,mr4       
,braun1 ,mr4 ,cruz1 and ,mr4 ,marshall7 
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
amend the ,internal ,revenue ,code of   
#aihf to modify rules relating to like  
kind exchanges4  #a4 ,short title ,this 
,act may be cited as the #ajca ,exchange
 ,improvement ,act4  #b4 ,property      
identification requirement  7a7 ,in     
general ,subparagraph 7,a7 of section   
#ajca7;a77#c7 of the ,internal ,revenue 
,code of #aihf is amended by striking   
the day which and all that follows      
through the comma and inserting the date
 such property is received14  7b7       
,effective date ,the amendment made by  
this section shall apply to exchanges   
completed after the date of the         
enactment of this ,act4