,,ii  #aag? ,,congress  #b;d ,session   
,s4 #djfj  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #g1 #bjbb,mr4   
,re$ 7= himself1 ,mr4 ,:iteh\se1 ,mrs4  
,fe9/e91 & ,mr4 ,m]kley7 introduc$ !    
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to provide = inflation rebates1 & 
= o!r purposes4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,food & ,fuel      
,family ,sav+s ,act4  #b4 ,inflation    
rebates to individuals  7a7 ,9 g5]al    
,sub*apt] ,b ( *apt] #fe ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #fdbh;,b ! foll[+ new     
section3  #fdbh;,c4 ,inflation rebates  
to individuals  7a7 ,9 g5]al ,9 ! case (
 an eligible individual1 !re %all be    
all[$ z a cr$it aga9/ ! tax impos$ by   
subtitle ,a = ! fir/ taxable ye> beg9n+ 
9 #bjbb an am\nt equal to ! inflation   
rebate am\nt det]m9$ = su* taxable ye>4 
7b7 ,inflation rebate am\nt ,= purposes 
( ?is section1 ! t]m inflation rebate   

am\nt means1 ) respect to any taxpay] = 
any taxable ye>1 ! sum (-- 7#a7 #fjj    
7#a1bjj 9 ! case ( a jo9t return71 plus 
7#b7 #fjj multipli$ by ! numb] (        
dep5d5ts ( ! taxpay] = su* taxable ye>4 
7c7 ,eligible individual ,= purposes (  
?is section1 ! t]m eligible individual  
means any individual o!r ?an-- 7#a7 any 
nonresid5t ali5 individual1  7#b7 any   
individual :o is a dep5d5t ( ano!r      
taxpay] = a taxable ye> beg9n+ 9 !      
cal5d> ye> 9 :i* ! individual's taxable 
ye> beg9s1 &  7#c7 an e/ate or tru/4    
7d7 ,limitation bas$ on adju/$ gross    
income  7#a7 ,9 g5]al ,! am\nt ( ! cr$it
 all[$ by subsection 7a7 7det]m9$ )\t   
reg>d to ?is subsection & subsection    
7f77 %all be r$uc$ 7b n bel[ z]o7 by !  
am\nt :i* be>s ! same ratio to su* cr$it
 7z s det]m9$7 z-- 7,a7 ! excess (-- 7i7
 ! taxpay]'s adju/$ gross income = su*  
taxable ye>1 ov]  7ii7 #dj1jjj1 be>s to 
7,b7 #e1jjj4  7#b7 ,special rules  7,a7 
,jo9t return or surviv+ sp\se ,9 ! case 
( a jo9t return or a surviv+ sp\se 7z   

def9$ 9 section #b7;a771 p>agraph 7#a7  
%all be appli$ by sub/itut+ #hj1jjj =   
#dj1jjj & #aj1jjj = #e1jjj4  7,b7 ,head 
( h\sehold ,9 ! case ( a head ( h\sehold
 7z def9$ 9 section #b7;b771 p>agraph   
7#a7 %all be appli$ by sub/itut+ #fj1jjj
 = #dj1jjj & #g1ejj = #e1jjj4  7e7      
,def9itions & special rules  7#a7       
,dep5d5t def9$ ,= purposes ( ?is        
section1 ! t]m dep5d5t has ! mean+ giv5 
su* t]m by section #aeb4  7#b7          
,id5tification numb] requirem5t  7,a7 ,9
 g5]al ,9 ! case ( a return o!r ?an a   
jo9t return1 ! #fjj am\nt 9 subsection  
7b77#a7 %all be treat$ z be+ z]o unless 
! taxpay] includes ! valid id5tification
 numb] ( ! taxpay] on ! return ( tax = !
 taxable ye>4  7,b7 ,jo9t returns ,9 !  
case ( a jo9t return1 ! #a1bjj am\nt 9  
subsection 7b77#a7 %all be treat$ z     
be+-- 7i7 #fjj if ! valid id5tification 
numb] ( only #a sp\se is includ$ on !   
return ( tax = ! taxable ye>1 &  7ii7   
z]o if ! valid id5tification numb] (    
nei!r sp\se is s includ$4  7,c7         

,dep5d5ts ,a dep5d5t %all n be tak5 into
 acc\nt "u subsection 7b77#b7 unless !  
valid id5tification numb] ( su* dep5d5t 
is includ$ on ! return ( tax = ! taxable
 ye>4  7,d7 ,valid id5tification numb]  
7i7 ,9 g5]al ,= purposes ( ?is p>agraph1
 ! t]m valid id5tification numb] means a
 social security numb] issu$ to an      
individual by ! ,social ,security       
,adm9i/ration on or be=e ! due date =   
fil+ ! return = ! taxable ye>4  7ii7    
,adoption taxpay] id5tification numb] ,=
 purposes ( subp>agraph 7,c71 9 ! case (
 a dep5d5t :o is adopt$ or plac$ =      
adoption1 ! t]m valid id5tification     
numb] %all include ! adoption taxpay]   
id5tification numb] ( su* dep5d5t4  7,e7
 ,special rule = memb]s ( ! ,arm$ ,=ces 
,subp>agraph 7,b7 %all n apply 9 ! case 
:]e at lea/ #a sp\se 0 a memb] ( ! ,arm$
 ,=ces ( ! ,unit$ ,/ates at any "t dur+ 
! taxable ye> & ! valid id5tification   
numb] ( at lea/ #a sp\se is includ$ on !
 return ( tax = ! taxable ye>4  7,f7    
,coord9ation ) c]ta9 advance paym5ts ,9 

! case ( any paym5t det]m9$ pursuant to 
subsection 7g77#f71 a valid             
id5tification numb] %all be treat$ =    
purposes ( ?is p>agraph z includ$ on !  
taxpay]'s return ( tax if su* valid     
id5tification numb] is available to !   
,secret>y z describ$ 9 su* subsection4  
7,g7 ,ma!matical or cl]ical error       
au?ority ,any omission ( a correct valid
 id5tification numb] requir$ "u ?is     
p>agraph %all be treat$ z a ma!matical  
or cl]ical error = purposes ( apply+    
section #fbac7;g77#b7 to su* omission4  
7#c7 ,cr$it treat$ z refundable ,! cr$it
 all[$ by subsection 7a7 %all be treat$ 
z all[$ by subp>t ,c ( "p ,,iv (        
sub*apt] ,a ( *apt] #a4  7f7            
,coord9ation ) advance refunds ( cr$it  
7#a7 ,r$uction ( refundable cr$it ,!    
am\nt ( ! cr$it :i* w\ld 7b = ?is       
p>agraph7 be all[able "u subsection 7a7 
%all be r$uc$ 7b n bel[ z]o7 by !       
aggregate refunds & cr$its made or all[$
 to ! taxpay] 7or1 except z o!rwise     
provid$ by ! ,secret>y1 any dep5d5t ( ! 

taxpay]7 "u subsection 7g74 ,any failure
 to s r$uce ! cr$it %all be treat$ z    
aris+ out ( a ma!matical or cl]ical     
error & assess$ accord+ to section      
#fbac7;b77#a74  7#b7 ,jo9t returns      
,except z o!rwise provid$ by !          
,secret>y1 9 ! case ( a refund or cr$it 
made or all[$ "u subsection 7g7 )       
respect to a jo9t return1 half ( su*    
refund or cr$it %all be treat$ z hav+   
be5 made or all[$ to ea* individual fil+
 su* return4  7#c7 ,coord9ation )       
possessions ( ! ,unit$ ,/ates ,=        
purposes ( ?is subsection1 paym5ts made 
"u subsection 7g7 include paym5ts made  
by any jurisdiction o!r ?an ! ,unit$    
,/ates "u section #fdbh;,c7g7 ( ! income
 tax law ( su* jurisdiction1 & paym5ts  
made by possessions to :i* section      
#b7;b77#b7 ( ! ,food & ,fuel ,family    
,sav+s ,act pursuant to a plan describ$ 
9 su* section4 ,9 c>ry+ out ?is section1
 ! ,secret>y %all coord9ate ) ea*       
possession ( ! ,unit$ ,/ates to prev5t  
any application ( ?is p>agraph t is     

inconsi/5t ) ! purposes ( ?is           
subsection4  7g7 ,advance refunds &     
cr$its  7#a7 ,9 g5]al ,subject to       
p>agraphs 7#e7 & 7#f71 ea* individual :o
 0 an eligible individual = su*         
individual's fir/ taxable ye> beg9n+ 9  
#bjbj %all be treat$ z hav+ made a      
paym5t aga9/ ! tax impos$ by *apt] #a = 
su* taxable ye> 9 an am\nt equal to !   
advance refund am\nt = su* taxable ye>4 
7#b7 ,advance refund am\nt  7,a7 ,9     
g5]al ,= purposes ( p>agraph 7#a71 !    
advance refund am\nt is ! am\nt t w\ld h
 be5 all[$ z a cr$it "u ?is section =   
su* taxable ye> if ?is section 7o!r ?an 
subsection 7f7 & ?is subsection7 _h     
appli$ to su* taxable ye>4  7,b7        
,treatm5t ( deceas$ individuals ,=      
purposes ( det]m9+ ! advance refund     
am\nt ) respect to su* taxable ye>-- 7i7
 any individual :o 0 deceas$ be=e       
,janu>y #a1 #bjbb1 %all be treat$ =     
purposes ( apply+ subsection 7e77#b7 9 !
 same mann] z if ! valid id5tification  
numb] ( su* p]son 0 n includ$ on !      

return ( tax = su* taxable ye> 7except t
 subp>agraph 7,e7 !re( %all n apply71   
7ii7 not)/&+ clause 7i71 9 ! case ( a   
jo9t return ) respect to :i* only #a    
sp\se is deceas$ be=e ,janu>y #a1 #bjbb1
 su* deceas$ sp\se 0 a memb] ( ! ,arm$  
,=ces ( ! ,unit$ ,/ates at any "t dur+ !
 taxable ye>1 & ! valid id5tification   
numb] ( su* deceas$ sp\se is includ$ on 
! return ( tax = ! taxable ye>1 ! valid 
id5tification numb] ( #a 7& only #a7    
sp\se %all be treat$ z includ$ on !     
return ( tax = ! taxable ye> = purposes 
( apply+ subsection 7e77#b77;,b7 )      
respect to su* jo9t return1 &  7iii7 no 
am\nt %all be det]m9$ "u subsection     
7e77#b7 ) respect to any dep5d5t ( !    
taxpay] if ! taxpay] 7bo? sp\ses 9 !    
case ( a jo9t return7 0 deceas$ be=e    
,janu>y #a1 #bjbb4  7#c7 ,tim+ & mann] (
 paym5ts  7,a7 ,tim+  7i7 ,9 g5]al ,!   
,secret>y %all1 subject to ! provisions 
( ?is title1 refund or cr$it any        
ov]paym5t attributable to ?is section z 
rapidly z possible4  7ii7 ,deadl9e ,no  

refund or cr$it %all be made or all[$ "u
 ?is subsection aft] ,decemb] #ca1      
#bjbb4  7,b7 ,mann]  7i7 ,9 g5]al       
,not)/&+ any o!r provision ( law        
7includ+ section #iac ( ! ,electronic   
,fund ,transf] ,act 7#ae ,u4,s4,c4      
#afick771 ! ,secret>y %all disburse     
refunds payable "u ?is subsection by    
means ( a ,treasury-sponsor$ acc\nt 7z  
def9$ 9 section #bjh4b ( title #ca1     
,code ( ,f$]al ,regulations7 :i* is     
limit$ to uses at groc]y /ores & =      
gasol9e4  7ii7 ,application to          
possessions ,9 ! case ( a possession    
describ$ 9 section #b7;b77#a7 ( ! ,food 
& ,fuel ,family ,sav+s ,act1 refunds    
payable "u ?is subsection %all be       
disburs$ 9 a mann] det]m9$ by !         
,secret>y1 9 consultation ) ! *ief      
executive (fic] ( su* possession1 to be 
be/ suit$ to meet ! purposes ( ?is      
section &1 to ! ext5t possible1 subject 
to ! same limitations applicable to     
refunds made "u clause 7i74  7#d7 ,no   
int]e/ ,no int]e/ %all be all[$ on any  

ov]paym5t attributable to ?is           
subsection4  7#e7 ,application to       
individuals :o h fil$ a return ( tax =  
#bjba  7,a7 ,application to #bjba       
returns fil$ at "t ( initial det]m9ation
 ,if1 at ! "t ( any det]m9ation made    
pursuant to p>agraph 7#c71 ! individual 
ref]r$ to 9 p>agraph 7#a7 has fil$ a    
return ( tax = ! individual's fir/      
taxable ye> beg9n+ 9 #bjba1 p>agraph    
7#a7 %all be appli$ ) respect to su*    
individual by sub/itut+ #bjba = #bjbj4  
7,b7 ,additional paym5t  7i7 ,9 g5]al ,9
 ! case ( any individual :o files1 be=e 
! additional paym5t det]m9ation date1 a 
return ( tax = su* individual's fir/    
taxable ye> beg9n+ 9 #bjba1 ! ,secret>y 
%all make a paym5t 79 addition to any   
paym5t made "u p>agraph 7#a77 to su*    
individual equal to ! excess 7if any7   
(-- 7,i7 ! am\nt :i* w\ld be det]m9$ "u 
p>agraph 7#a7 7aft] ! application (     
subp>agraph 7,a77 by apply+ p>agraph    
7#a7 z ( ! additional paym5t det]m9ation
 date1 ov]  7,,ii7 ! am\nt ( any paym5t 

made ) respect to su* individual "u     
p>agraph 7#a74  7ii7 ,additional paym5t 
det]m9ation date ,! t]m additional      
paym5t det]m9ation date means ! e>li]   
(-- 7,i7 ! date :i* is #ij days aft] !  
#bjba cal5d> ye> fil+ deadl9e1 or       
7,,ii7 ,septemb] #a1 #bjbb4  7iii7 #bjba
 cal5d> ye> fil+ deadl9e ,! t]m #bjba   
cal5d> ye> fil+ deadl9e means ! date    
specifi$ 9 section #fjgb7;a7 ) respect  
to returns = cal5d> ye> #bjba4  7#f7    
,application to c]ta9 individuals :o h n
 fil$ a return ( tax = #bjbj or #bjba at
 "t ( det]m9ation ,9 ! case ( any       
individual :o1 at ! "t ( any det]m9ation
 made pursuant to p>agraph 7#c71 has    
fil$ a tax return = nei!r ! ye> describ$
 9 p>agraph 7#a7 nor = ! ye> describ$ 9 
p>agraph 7#e77;,a71 ! ,secret>y %all1   
consi/5t ) rules simil> to ! rules (    
section #fdbh;,a7f77#e71 apply p>agraph 
7#a7 on ! basis ( in=mation available to
 ! ,secret>y & %all1 on ! basis ( su*   
in=mation1 det]m9e ! advance refund     
am\nt ) respect to su* individual )\t   

reg>d to subsection 7d7 unless !        
,secret>y has reason to "k t su* am\nt  
w\ld o!rwise be r$uc$ by reason ( su*   
subsection4  7#g7 ,special rule relat$  
to "t ( fil+ return ,solely = purposes (
 ?is subsection1 a return ( tax %all n  
be treat$ z fil$ until su* return has   
be5 process$ by ! ,int]nal ,rev5ue      
,s]vice4  7h7 ,regulations ,! ,secret>y 
%all prescribe su* regulations or o!r   
guidance z may be necess>y or           
appropriate to c>ry out ! purposes ( ?is
 section1 includ+-- 7#a7 regulations or 
o!r guidance provid+ taxpay]s !         
opportunity to provide ! ,secret>y      
in=mation suffici5t to all[ ! ,secret>y 
to make paym5ts to su* taxpay]s "u      
subsection 7g7 7includ+ ! det]m9ation ( 
! am\nt ( su* paym5t7 if su* in=mation  
is n o!rwise available to ! ,secret>y1 &
  7#b7 regulations or o!r guidance to   
ensure to ! maximum ext5t adm9i/ratively
 practicable t1 9 det]m9+ ! am\nt ( any 
cr$it "u subsection 7a7 & any cr$it or  
refund "u subsection 7g71 an individual 

is n tak5 into acc\nt m ?an once1       
includ+ by diff]5t taxpay]s & includ+ by
 reason ( a *ange 9 jo9t return /atus or
 dep5d5t /atus betwe5 ! taxable ye> =   
:i* an advance refund am\nt is det]m9$ &
 ! taxable ye> = :i* a cr$it "u         
subsection 7a7 is det]m9$4  7i7 ,outrea*
 ,! ,secret>y %all c>ry out a robu/ &   
compreh5sive outrea* program to ensure t
 all taxpay]s describ$ 9 subsection     
7h77#a7 le>n ( _! eligibility = !       
advance refunds & cr$its "u subsection  
7g72 are advis$ ( ! opportunity to      
receive su* advance refunds & cr$its z  
provid$ "u subsection 7h77#a72 & are    
provid$ assi/ance 9 apply+ = su* advance
 refunds & cr$its4  4  7b7 ,treatm5t (  
c]ta9 possessions  7#a7 ,paym5ts to     
possessions ) mirror code tax sy/ems ,! 
,secret>y ( ! ,treasury %all pay to ea* 
possession ( ! ,unit$ ,/ates :i* has a  
mirror code tax sy/em am\nts equal to ! 
loss 7if any7 to t possession by reason 
( ! am5dm5ts made by ?is section4 ,su*  
am\nts %all be det]m9$ by ! ,secret>y ( 

! ,treasury bas$ on in=mation provid$ by
 ! gov]nm5t ( ! respective possession4  
7#b7 ,paym5ts to o!r possessions ,!     
,secret>y ( ! ,treasury %all pay to ea* 
possession ( ! ,unit$ ,/ates :i* does n 
h a mirror code tax sy/em am\nts e/imat$
 by ! ,secret>y ( ! ,treasury z be+     
equal to ! aggregate b5efits 7if any7 t 
w\ld h be5 provid$ to resid5ts ( su*    
possession by reason ( ! am5dm5ts made  
by ?is section if a mirror code tax     
sy/em _h be5 9 effect 9 su* possession4 
,! prec$+ s5t5ce %all n apply unless !  
respective possession has a plan1 :i*   
has be5 approv$ by ! ,secret>y ( !      
,treasury1 "u :i* su* possession w      
promptly di/ribute su* paym5ts to its   
resid5ts4  7#c7 ,inclusion (            
adm9i/rative exp5ses ,! ,secret>y ( !   
,treasury %all pay to ea* possession ( !
 ,unit$ ,/ates to :i* ! ,secret>y makes 
a paym5t "u p>agraph 7#a7 or 7#b7 an    
am\nt equal to ! less] (-- 7,a7 !       
increase 7if any7 ( ! adm9i/rative      
exp5ses ( su* possession-- 7i7 9 ! case 

( a possession describ$ 9 p>agraph 7#a71
 by reason ( ! am5dm5ts made by ?is     
section1 &  7ii7 9 ! case ( a possession
 describ$ 9 p>agraph 7#b71 by reason (  
c>ry+ out ! plan describ$ 9 su*         
p>agraph1 or  7,b7 #ejj1jjj 7#aj1jjj1jjj
 9 ! case ( ,pu]to ,rico74  ,! am\nt    
describ$ 9 subp>agraph 7,a7 %all be     
det]m9$ by ! ,secret>y ( ! ,treasury    
bas$ on in=mation provid$ by ! gov]nm5t 
( ! respective possession4  7#d7        
,coord9ation ) cr$it all[$ aga9/ unit$  
/ates income taxes ,no cr$it %all be    
all[$ aga9/ ,unit$ ,/ates income taxes  
"u section #fdbh;,c ( ! ,int]nal ,rev5ue
 ,code ( #aihf 7z add$ by ?is section71 
nor %all any cr$it or refund be made or 
all[$ "u subsection 7g7 ( su* section1  
to any p]son-- 7,a7 to :om a cr$it is   
all[$ aga9/ taxes impos$ by ! possession
 by reason ( ! am5dm5ts made by ?is     
section1 or  7,b7 :o is eligible = a    
paym5t "u a plan describ$ 9 p>agraph    
7#b74  7#e7 ,mirror code tax sy/em ,=   
purposes ( ?is subsection1 ! t]m mirror 

code tax sy/em means1 ) respect to any  
possession ( ! ,unit$ ,/ates1 ! income  
tax sy/em ( su* possession if ! income  
tax liability ( ! resid5ts ( su*        
possession "u su* sy/em is det]m9$ by   
ref]5ce to ! income tax laws ( ! ,unit$ 
,/ates z if su* possession 7 ! ,unit$   
,/ates4  7#f7 ,treatm5t ( paym5ts ,=    
purposes ( section #acbd ( title #ca1   
,unit$ ,/ates ,code1 ! paym5ts "u ?is   
subsection %all be treat$ 9 ! same mann]
 z a refund due f a cr$it provision     
ref]r$ to 9 subsection 7b77#b7 ( su*    
section4  7c7 ,adm9i/rative provisions  
7#a7 ,def9ition ( defici5cy ,section    
#fbaa7;b77#d77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by ins]t+        
#fdbh;,c1 aft] #fdbh;,b14  7#b7         
,exception f r$uction or (fset ,any     
refund payable by reason ( section      
#fdbh;,c7g7 ( ! ,int]nal ,rev5ue ,code (
 #aihf 7z add$ by ?is section71 or any  
su* refund payable by reason (          
subsection 7b7 ( ?is section1 %all n    
be-- 7,a7 subject to r$uction or (fset  

pursuant to subsection 7c71 7d71 7e71 or
 7f7 ( section #fdjb ( ! ,int]nal       
,rev5ue ,code ( #aihf or any simil>     
au?ority p]mitt+ (fset1 or  7,b7 r$uc$  
or (fset by o!r assess$ ,f$]al taxes t  
w\ld o!rwise be subject to levy or      
collection4  7#c7 ,con=m+ am5dm5ts  7,a7
 ,p>agraph 7#b7 ( section #acbd7;b7 (   
title #ca1 ,unit$ ,/ates ,code1 is am5d$
 by ins]t+ #fdbh;,c1 aft] #fdbh;,b14    
7,b7 ,! table ( sections = sub*apt] ,b (
 *apt] #fe ( ! ,int]nal ,rev5ue ,code ( 
#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to section #fdbh;,b ! foll[+ new 
item3  ,sec4 #fdbh;,c4 ,inflation       
rebates to individuals4  4  7d7 ,o!r    
provisions  7#a7 ,exception f r$uction  
or (fset  7,a7 ,9 g5]al ,! "r ( any     
p]son to any applicable paym5t "u ?is   
section %all n be transf]able or        
assignable1 at law or 9 equity1 & no    
applicable paym5t %all be subject to1   
execution1 levy1 atta*m5t1 g>ni%m5t1 or 
o!r legal process1 or ! op]ation ( any  
bankruptcy or insolv5cy law4  7,b7      

,applicable paym5t ,= purposes ( ?is    
subsection1 ! t]m applicable            
paym5tmeans-- 7i7 any advance refund    
am\nt paid pursuant to section          
#fdbh;,c7g7 ( ,int]nal ,rev5ue ,code (  
#aihf 7z add$ by ?is section71  7ii7 any
 paym5t made by a possession ( ! ,unit$ 
,/ates ) a mirror code tax sy/em 7z     
def9$ 9 subsection 7b7 ( ?is section7   
pursuant to su* subsection :i*          
corresponds to a paym5t describ$ 9      
clause 7i71 &  7iii7 any paym5t made by 
a possession ( ! ,unit$ ,/ates )\t a    
mirror code tax sy/em 7z s def9$7       
pursuant to subsection 7b7 ( ?is        
section4  7#b7 ,ag5cy in=mation %>+ &   
assi/ance  7,a7 ,9 g5]al ,! ,commission]
 ( ,social ,security1 ! ,railroad       
,retirem5t ,bo>d1 & ! ,secret>y (       
,vet]ans ,affairs %all ea* provide !    
,secret>y ( ! ,treasury 7or !           
,secret>y's delegate7 su* in=mation &   
assi/ance z ! ,secret>y ( ! ,treasury   
7or ! ,secret>y's delegate7 may require 
= purposes (-- 7i7 mak+ paym5ts "u      

section #fdbh;,c7g7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf to individuals describ$ 9
 section #fdbh;,a7f77#e77;,a7 !re(1 or  
7ii7 provid+ adm9i/rative assi/ance to a
 possession ( ! ,unit$ ,/ates to all[   
su* possession to promptly di/ribute    
paym5ts "u subsection 7b7 to its        
resid5ts4  7,b7 ,ex*ange ( in=mation )  
possessions ,any in=mation provid$ to ! 
,secret>y ( ! ,treasury 7or !           
,secret>y's delegate7 pursuant to       
subp>agraph may be ex*ang$ ) a          
possession ( ! ,unit$ ,/ates 9          
accordance ) ! applicable tax           
coord9ation agreem5t = in=mation ex*ange
 & adm9i/rative assi/ance t ! ,int]nal  
,rev5ue ,s]vice has agre$ to ) su*      
possession4  7e7 ,appropriations  7#a7  
,9 g5]al ,imm$iately ^u ! enactm5t ( ?is
 ,act1 9 addition to am\nts o!rwise     
available1 !re are appropriat$ = fiscal 
ye> #bjbb1 out ( any money 9 ! ,treasury
 n o!rwise appropriat$3 7,a7            
#a1dfd1ejj1jjj to rema9 available until 
,septemb] #cj1 #bjbd = necess>y exp5ses 

= ! ,int]nal ,rev5ue ,s]vice = !        
adm9i/ration ( ! advance paym5ts1 !     
provision ( taxpay] assi/ance1 & !      
fur!rance ( integrat$1 mod]niz$1 &      
secure ,int]nal ,rev5ue ,s]vice sy/ems1 
( :i* up to #bj1jjj1jjj is available =  
premium pay = s]vices relat$ to !       
developm5t ( in=mation te*nology z      
det]m9$ by ! ,commission] ( ! ,int]nal  
,rev5ue occurr+ betwe5 ,janu>y #a1 #bjbb
 & ,decemb] #ca1 #bjbc1 & all ( :i* %all
 supplem5t & n supplant any o!r         
appropriations t may be available = ?is 
purpose4  7,b7 #g1jjj1jjj to rema9      
available )\t fiscal ye> limitation1 =  
necess>y exp5ses = ! ,bureau ( ! ,fiscal
 ,s]vice to c>ry out ?is section 7& !   
am5dm5ts made by ?is section71 :i* %all 
supplem5t & n supplant any o!r          
appropriations t may be available = ?is 
purpose1 &  7,c7 #h1jjj1jjj to rema9    
available until ,septemb] #cj1 #bjbd1 = 
! ,treasury ,inspector ,g5]al = ,tax    
,adm9i/ration = ! purposes ( ov]see+    
activities relat$ to ! adm9i/ration (   

?is section 7& ! am5dm5ts made by ?is   
section71 :i* %all supplem5t & n        
supplant any o!r appropriations t may be
 available = ?is purpose4  7#b7 ,social 
security adm9i/ration ,= an additional  
am\nt = ,social ,security               
,adm9i/ration-- ,limitation on          
,adm9i/rative ,exp5ses1 #ch1jjj1jjj1 to 
rema9 available until ,septemb] #cj1    
#bjbc4  7#c7 ,railroad retirem5t bo>d ,=
 an additional am\nt = 8,railroad       
,retirem5t ,bo>d--,limitation on        
,adm9i/ration01 #h1cjj1 to rema9        
available until ,septemb] #cj1 #bjbc4   
#c4 ,sur*>ge on high income individuals1
 e/ates1 & tru/s  7a7 ,9 g5]al ,"p ,i ( 
sub*apt] ,a ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #a ! foll[+ new section3  
#a;,a4 ,sur*>ge on high income          
individuals1 e/ates1 & tru/s  7a7 ,g5]al
 rule ,9 ! case ( a taxpay] o!r ?an a   
corporation1 !re is h]eby impos$ 79     
addition to any o!r tax impos$ by ?is   
subtitle7 a tax equal to ! sum (-- 7#a7 

#e p]c5t ( s mu* ( ! modifi$ adju/$     
gross income ( ! taxpay] z exce$s-- 7,a7
 #aj1jjj1jjj1 9 ! case ( any taxpay] n  
describ$ 9 subp>agraph 7,b7 or 7,c71    
7,b7 #e1jjj1jjj1 9 ! case ( a m>ri$     
individual fil+ a sep>ate return1 &     
7,c7 #bjj1jjj1 9 ! case ( an e/ate or   
tru/1 plus  7#b7 #c p]c5t ( s mu* ( !   
modifi$ adju/$ gross income ( ! taxpay] 
z exce$s-- 7,a7 #be1jjj1jjj1 9 ! case ( 
any taxpay] n describ$ 9 subp>agraph    
7,b7 or 7,c71  7,b7 #ab1ejj1jjj1 9 !    
case ( a m>ri$ individual fil+ a sep>ate
 return1 &  7,c7 #ejj1jjj1 9 ! case ( an
 e/ate or tru/4  7b7 ,modifi$ adju/$    
gross income ,= purposes ( ?is section1 
! t]m modifi$ adju/$ gross income means 
adju/$ gross income r$uc$ by any        
d$uction 7n tak5 into acc\nt 9 det]m9+  
adju/$ gross income7 all[$ = inve/m5t   
int]e/ 7z def9$ 9 section #afc7;d77 or  
bus9ess int]e/ 7z def9$ 9 section       
#afc7;j774 ,9 ! case ( an e/ate or tru/1
 adju/$ gross income %all be det]m9$ z  
provid$ 9 section #fg7;e71 & r$uc$ by ! 

am\nt all[$ z a d$uction "u section     
#fdb7;c74  7c7 ,special rules  7#a7     
,nonresid5t ali5s & =eign tru/s ,9 !    
case ( a nonresid5t ali5 individual 7o!r
 ?an an individual describ$ 9 section   
#hgf7;a7 or #hgg7;a77 or a =eign tru/1  
only am\nts tak5 into acc\nt 9          
connection ) ! tax impos$ "u section    
#hga7;b7 %all be tak5 into acc\nt "u ?is
 section4  7#b7 ,citiz5s & resid5ts liv+
 abroad & c]ta9 bona fide resid5ts (    
possessions ,ea* doll> am\nt :i* is     
applicable to any taxpay] "u subsection 
7a7 %all be decreas$ 7b n bel[ z]o7 by !
 excess 7if any7 (-- 7,a7 ! sum (-- 7i7 
am\nts exclud$ f ! taxpay]'s gross      
income "u section #iaa1  7ii7 am\nts    
exclud$ f ! taxpay]'s gross income "u   
section #ica1 &  7iii7 am\nts exclud$ f 
! taxpay]'s gross income "u section     
#icc1 ov]  7,b7 ! sum (-- 7i7 am\nts (  
any d$uctions or exclusions disall[$ "u 
section #iaa7;d77#f7 ) respect to !     
am\nts describ$ 9 subp>agraph 7,a77i71  
7ii7 am\nts ( any d$uctions or          

exclusions disall[$ "u section #ica7;b7 
) respect to ! am\nts describ$ 9        
subp>agraph 7,a77ii71 &  7iii7 am\nts ( 
any d$uctions or exclusions disall[$ "u 
section #icc ) respect to ! am\nts      
describ$ 9 subp>agraph 7,a77iii74  7#c7 
,c]ta9 tru/s ,subsection 7a7 %all n     
apply to-- 7,a7 a tru/ all ! unexpir$   
int]e/s 9 :i* are devot$ to "o or m ( ! 
purposes describ$ 9 section             
#agj7;c77#b77;,b71  7,b7 an elect+      
settlem5t tru/ 7z def9$ 9 section       
#fdf7;h771 or  7,c7 a cemet]y p]petual  
c>e fund describ$ 9 section #fdb7;i74   
7#d7 ,n treat$ z tax impos$ by ?is *apt]
 = c]ta9 purposes ,! tax impos$ "u ?is  
section %all n be treat$ z tax impos$ by
 ?is *apt] = purposes ( det]m9+ ! am\nt 
( any cr$it "u ?is *apt] 7o!r ?an       
sections #bg & #ija74  7#e7 ,elect+     
small bus9ess tru/s ,= purposes ( !     
det]m9ation ( adju/$ gross income1      
section #fda7;c77#a77;,a7 %all n apply &
 all portions ( any elect+ small bus9ess
 tru/ %all be treat$ z a s+le tru/4  7d7

 ,regulations ,! ,secret>y %all issue   
su* regulations or o!r guidance z may be
 necess>y or appropriate to c>ry out !  
purposes ( ?is section1 includ+         
regulations or o!r guidance to prev5t ! 
avoidance ( ! purposes ( ?is section4  4
  7b7 ,coord9ation ) c]ta9 provisions   
7#a7 ,int]e/ on c]ta9 def]r$ tax        
liability ,section #dec;,a7c7 ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by r$esignat+ p>agraph 7#f7 z p>agraph  
7#g7 & by ins]t+ aft] p>agraph 7#e7 !   
foll[+ new p>agraph3  7#f7 ,sur*>ge on  
high income individuals tak5 into acc\nt
 9 det]m9+ maximum rate ( tax ,=        
purposes ( p>agraph 7#c77;,b71 ! maximum
 rate ( tax 9 effect "u section #a %all 
be treat$ z be+ equal to ! sum ( su*    
rate & ! rates 9 effect "u p>agraphs    
7#a7 & 7#b7 ( section #a;,a7a74  4  7#b7
 ,ali5 resid5ts ( ,pu]to ,rico1 ,guam1  
,am]ican ,samoa1 or ! ,nor!rn ,m>iana   
,isl&s ,section #hgf7;a7 ( su* ,code is 
am5d$ by /rik+ section #a & ins]t+      
sections #a & #a;,a4  7#c7 ,expatriation

 to avoid tax ,section #hgg7;b7 ( su*   
,code is am5d$ by ins]t+ & section #a;,a
 aft] section #a or #ee4  7#d7          
,limitation on =eign tax cr$it ,section 
#ijd7;b77#c77;,e7 ( su* ,code is am5d$--
 7,a7 9 clause 7i77,i71 by ins]t+       
increas$ by ! sum ( ! rates set =? 9    
p>agraphs 7#a7 & 7#b7 ( section #a;,a7a7
 aft] 7:i*ev] applies71  7,b7 9 clause  
7i77,,ii7 by ins]t+ increas$ by ! sum ( 
! rates set =? 9 p>agraphs 7#a7 & 7#b7 (
 section #a;,a7a7 aft] section #a7;h71 &
  7,c7 9 clause 7ii71 by /rik+ ref]r$ to
 9 & ins]t+ det]m9$ "u4  7#e7 ,election 
by individuals to be subject to tax at  
corporate rates ,section #ifb7;a77#a7 ( 
su* ,code is am5d$ by ins]t+ 1 #a;,a1   
aft] sections #a4  7#f7 ,int]e/ on c]ta9
 tax def]ral ,section #abia7;c77#b7 (   
su* ,code is am5d$ by add+ at ! end !   
foll[+3 ,= purposes ( ! prec$+ s5t5ce1 !
 highe/ rate ( tax 9 effect "u section  
#a %all be treat$ z be+ equal to ! sum (
 su* rate & ! rates 9 effect "u         
p>agraphs 7#a7 & 7#b7 ( section         

#a;,a7a744  7#g7 ,av]ag+ ( f>m income   
,section #acja7;a7 ( su* ,code is am5d$ 
by /rik+ section #a bo? places x appe>s 
& ins]t+ sections #a & #a;,a4  7#h7     
,title #aa cases ,section #acih7;c77#b7 
( su* ,code is am5d$ by ins]t+ & tax    
%all be impos$ "u section #a;,a by      
treat+ ! e/ate z a m>ri$ individual fil+
 a sep>ate return be=e ! p]iod at ! end4
  7#i7 ,)hold+ ( tax on =eign p>tn]s'   
%>e ( effectively connect$ income       
,section #addf7;b77#b7 ( su* ,code is   
am5d$ by add+ at ! end ! foll[+ flu%    
s5t5ce3 ,= purposes ( subp>agraph 7,a71 
! highe/ rate ( tax 9 effect "u section 
#a %all be treat$ z be+ equal to ! sum (
 su* rate & ! rates 9 effect "u         
p>agraphs 7#a7 & 7#b7 ( section         
#a;,a7a74 4  7#aj7 ,relief f jo9t &     
sev]al liability on jo9t return ,section
 #fjae7;d77#b77;,b7 ( su* ,code is am5d$
 by ins]t+ 1 #a;,a1 aft] section #a4    
7#aa7 ,p>tn]%ip adju/m5ts  7,a7 ,section
 #fbbe7;b77#a7 ( su* ,code is am5d$ by  
add+ at ! end ! foll[+ flu% s5t5ce3 ,=  

purposes ( subp>agraph 7,b71 ! highe/   
rate ( tax 9 effect "u section #a %all  
be treat$ z be+ equal to ! sum ( su*    
rate & ! rates 9 effect "u p>agraphs    
7#a7 & 7#b7 ( section #a;,a7a74 4  7,b7 
,section #fbbe7;c77#d77;,a7 ( su* ,code 
is am5d$-- 7i7 by /rik+ subsection      
7b77#a77;,a7 & ins]t+ subsection        
7b77#a77;,b71 &  7ii7 by /rik+ or at !  
end ( clause 7i71 by add+ or at ! end ( 
clause 7ii71 & by ins]t+ aft] clause    
7ii7 ! foll[+ new clause3  7iii7 is n an
 individual subject to "o or bo? ( !    
rates ( tax 9 effect "u p>agraphs 7#a7 &
 7#b7 ( section #a;,a7a71  4  7#ab7     
,requir$ paym5ts = entities elect+ n to 
h requir$ taxable ye> ,section #geai7;b7
 ( su* ,code is am5d$ by ins]t+ &       
increas$ by ! sum ( ! rates 9 effect "u 
p>agraphs 7#a7 & 7#b7 ( section #a;,a7a7
 be=e ! p]iod at ! end4  7c7 ,cl]ical   
am5dm5t ,! table ( sections = "p ,i (   
sub*apt] ,a ( *apt] #a ( su* ,code is   
am5d$ by ins]t+ aft] ! item relat+ to   
section #a ! foll[+ new item3  ,sec4    

#a;,a4 ,sur*>ge on high income          
individuals4  4  7d7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjba4  #d4 ,modification (        
corporate tax rate  7a7 ,9 g5]al        
,section #aa7;b7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ to read z foll[s3
  7b7 ,am\nt ( tax  7#a7 ,9 g5]al ,!    
am\nt ( ! tax impos$ by subsection 7a7  
%all be ! sum (-- 7,a7 #ah p]c5t ( s mu*
 ( ! taxable income z does n exce$      
#djj1jjj1  7,b7 #ba p]c5t ( s mu* ( !   
taxable income z exce$s #djj1jjj b does 
n exce$ #e1jjj1jjj1 &  7,c7 #bf4e p]c5t 
( s mu* ( ! taxable income z exce$s     
#e1jjj1jjj4  ,9 ! case ( a corporation  
:i* has taxable income 9 excess (       
#aj1jjj1jjj = any taxable ye>1 ! am\nt (
 tax det]m9$ "u ! prec$+ s5t5ce = su*   
taxable ye> %all be increas$ by ! less] 
( 7i7 #c p]c5t ( su* excess1 or 7ii7    
#bhg1jjj4  7#b7 ,c]ta9 p]sonal s]vice   
corporation n eligible = graduat$ rates 
,not)/&+ p>agraph 7#a71 ! am\nt ( ! tax 

impos$ by subsection 7a7 on ! taxable   
income ( a qualifi$ p]sonal s]vice      
corporation 7z def9$ 9 section          
#ddh7;d77#b77 %all be equal to #bf4e    
p]c5t ( ! taxable income4  4  7b7       
,con=m+ am5dm5ts  7#a7 ,section #aefa ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ to read z foll[s3  #aefa4         
,limitation on c]ta9 multiple tax       
b5efits 9 ! case ( c]ta9 controll$      
corporations  7a7 ,9 g5]al ,! compon5t  
memb]s ( a controll$ gr\p ( corporations
 on a ,decemb] #ca %all1 = _! taxable   
ye>s :i* include su* ,decemb] #ca1 be   
limit$ = purposes ( ?is subtitle to--   
7#a7 am\nts 9 ea* taxable income bracket
 9 ! subp>agraphs ( section #aa7;b77#a7 
:i* d n aggregate m ?an ! maximum am\nt 
9 ea* su* bracket to :i* a corporation  
:i* is n a compon5t memb] ( a controll$ 
gr\p is entitl$1 &  7#b7 "o #bej1jjj    
7#aej1jjj if any compon5t memb] is a    
corporation describ$ 9 section          
#ece7;c77#b77;,b77 am\nt = purposes (   
comput+ ! accumulat$ e>n+s cr$it "u     

section #ece7;c77#b7 & 7#c74  ,! am\nts 
specifi$ 9 p>agraph 7#a7 %all be divid$ 
equally among ! compon5t memb]s ( su*   
gr\p on su* ,decemb] #ca unless all (   
su* compon5t memb]s cons5t 7at su* "t & 
9 su* mann] z ! ,secret>y %all by       
regulations prescribe7 to an            
apportionm5t plan provid+ = an unequal  
allocation ( su* am\nts4 ,! am\nts      
specifi$ 9 p>agraph 7#b7 %all be divid$ 
equally among ! compon5t memb]s ( su*   
gr\p on su* ,decemb] #ca unless !       
,secret>y prescribes regulations p]mitt+
 an unequal allocation ( su* am\nts4    
,not)/&+ p>agraph 7#a71 9 apply+ ! la/  
s5t5ce ( section #aa7;b77#a7 to su*     
compon5t memb]s1 ! taxable income ( all 
su* compon5t memb]s %all be tak5 into   
acc\nt & any increase 9 tax "u su* la/  
s5t5ce %all be divid$ among su* compon5t
 memb]s 9 ! same mann] z am\nts "u      
p>agraph 7#a74  7b7 ,c]ta9 %ort taxable 
ye>s ,if a corporation has a %ort       
taxable ye> :i* does n include a        
,decemb] #ca & is a compon5t memb] ( a  

controll$ gr\p ( corporations ) respect 
to su* taxable ye>1 !n = purposes ( ?is 
subtitle-- 7#a7 ! am\nt 9 ea* taxable   
income bracket 9 ! tax table 9 section  
#aa7;b7 ( su* corporation = su* taxable 
ye>1 &  7#b7 ! am\nt to be us$ 9 comput+
 ! accumulat$ e>n+s cr$it "u section    
#ece7;c77#b7 & 7#c7 ( su* corporation = 
su* taxable ye>1  %all be ! am\nt       
specifi$ 9 subsection 7a77#a7 or 7#b71 z
 ! case may be1 divid$ by ! numb] (     
corporations :i* are compon5t memb]s (  
su* gr\p on ! la/ day ( su* taxable ye>4
 ,= purposes ( ! prec$+ s5t5ce1 section 
#aefc7;b7 %all be appli$ z if su* la/   
day 7 sub/itut$ = ,decemb] #ca4  4  7#b7
 ,! table ( sections = "p ,,ii (        
sub*apt] ,b ( *apt] #f ( su* ,code is   
am5d$ by /rik+ ! item relat+ to section 
#aefa & ins]t+ ! foll[+3  ,sec4 #aefa4  
,limitation on c]ta9 multiple tax       
b5efits 9 ! case ( c]ta9 controll$      
corporations4  4  7c7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to taxable ye>s beg9n+ aft] ,decemb]   

#ca1 #bjba4  7d7 ,normalization         
requirem5ts  7#a7 ,9 g5]al ,a           
normalization me?od ( acc\nt+ %all n be 
treat$ z be+ us$ ) respect to any public
 utility prop]ty = purposes ( section   
#afg or #afh ( ! ,int]nal ,rev5ue ,code 
( #aihf if ! taxpay]1 9 comput+ its co/ 
( s]vice = ratemak+ purposes & reflect+ 
op]at+ results 9 its regulat$ books (   
acc\nt1 r$uces ! tax res]ve deficit less
 rapidly or to a less] ext5t ?an su*    
res]ve w\ld be r$uc$ "u ! av]age rate   
assumption me?od4  7#b7 ,alt]native     
,me?od = ,c]ta9 ,taxpay]s ,if1 z ( !    
fir/ day ( ! taxable ye> t includes !   
date ( enactm5t ( ?is ,act-- 7,a7 !     
taxpay] 0 requir$ by a regulatory ag5cy 
to compute depreciation = public utility
 prop]ty on ! basis ( an av]age life or 
composite rate me?od1 &  7,b7 !         
taxpay]'s books & und]ly+ records did n 
conta9 ! v9tage acc\nt data necess>y to 
apply ! av]age rate assumption me?od1  !
 taxpay] w be treat$ z us+ a            
normalization me?od ( acc\nt+ if1 )     

respect to su* jurisdiction1 ! taxpay]  
uses ! alt]native me?od = public utility
 prop]ty t is subject to ! regulatory   
au?ority ( t jurisdiction4  7#c7        
,def9itions ,= purposes ( ?is           
subsection-- 7,a7 ,tax res]ve deficit ,!
 t]m tax res]ve deficit means ! excess  
(-- 7i7 ! am\nt :i* w\ld be ! balance 9 
! res]ve = def]r$ taxes 7z describ$ 9   
section #afh7;i77#i77;,a77ii7 ( !       
,int]nal ,rev5ue ,code ( #aihf1 or      
section #afg7l77#c77;,g77ii7 or         
#afh7c77c77;,b77ii7 ( su* ,code z 9     
effect on ! day be=e ! date ( ! enactm5t
 ( ! ,tax ,re=m ,act ( #aihf7 if ! am\nt
 ( su* res]ve 7 det]m9$ by assum+ t !   
corporate rate increases provid$ 9 !    
am5dm5ts made by ?is section 7 9 effect 
= all prior p]iods1 ov]  7ii7 ! balance 
9 su* res]ve z ( ! day be=e su*         
corporate rate increases take effect4   
7,b7 ,av]age rate assumption me?od ,!   
av]age rate assumption me?od is ! me?od 
"u :i* ! tax res]ve deficit is r$uc$ ov]
 ! rema9+ lives ( ! prop]ty z us$ 9 its 

regulat$ books ( acc\nt :i* gave rise to
 ! res]ve = def]r$ taxes4 ,"u su* me?od1
 if tim+ diff]5ces = ! prop]ty rev]se1 !
 am\nt ( ! adju/m5t to ! res]ve = !     
def]r$ taxes is calculat$ by multiply+--
 7i7 ! ratio ( ! aggregate def]r$ taxes 
= ! prop]ty to ! aggregate tim+         
diff]5ces = ! prop]ty z ( ! beg9n+ ( !  
p]iod 9 "q1 by  7ii7 ! am\nt ( ! tim+   
diff]5ces :i* rev]se dur+ su* p]iod4    
7,c7 ,alt]native me?od ,! alt]native    
me?od is ! me?od 9 :i* ! taxpay]-- 7i7  
computes ! tax res]ve deficit on all    
public utility prop]ty includ$ 9 ! plant
 acc\nt on ! basis ( ! weight$ av]age   
life or composite rate us$ to compute   
depreciation = regulatory purposes1 &   
7ii7 r$uces ! tax res]ve deficit ratably
 ov] ! rema9+ regulatory life ( !       
prop]ty4  7#d7 ,treatm5t ( normalization
 violation ,if1 = any taxable ye> end+  
aft] ! date ( ! enactm5t ( ?is ,act1 !  
taxpay] does n use a normalization me?od
 ( acc\nt+ = ! corporate rate increases 
provid$ 9 ! am5dm5ts made by ?is section

 1 su* taxpay] %all n be treat$ z us+ a 
normalization me?od ( acc\nt+ = purposes
 ( subsections 7f77#b7 & 7i77#i77;,c7 ( 
section #afh ( ! ,int]nal ,rev5ue ,code 
( #aihf4  7#e7 ,regulations ,! ,secret>y
 ( ! ,treasury1 or ! ,secret>y's        
designee1 %all issue su* regulations or 
o!r guidance z may be necess>y or       
appropriate to c>ry out ! purposes ( ?is
 subsection1 includ+ regulations or o!r 
guidance to provide appropriate         
coord9ation betwe5 ?is subsection1      
section #acjja7;d7 ( ,public ,law       
#aae-ig1 & section #bjc7;e7 ( ! ,tax    
,re=m ,act ( #aihf4