,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #ecda  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #e1         
#bjbc,ms4 ,adams 7= h]self1 ,mr4        
,kildee1 ,mr4 ,scott ( ,virg9ia1 ,mr4   
,davis ( ,nor? ,c>ol9a1 ,ms4 ,bu%1 ,mr4 
,bi%op ( ,georgia1 ,ms4 ,p+ree1 ,ms4    
,/rickl&1 ,ms4 ,sewell1 ,ms4            
,mc,clellan1 & ,mr4 ,nickel7 introduc$ !
 foll[+ bill2 :i* 0 ref]r$ to !         
,committee on ,ways & ,means  ,a ,,bill 
,to exclude f gross income c]ta9        
assi/ance provid$ to f>m]s1 & = o!r     
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,family ,f>m] & ,ran*] ,tax
 ,fairness ,act ( #bjbc4  #b4 ,tax      
treatm5t ( c]ta9 assi/ance to f>m]s1 etc
 ,= purposes ( ! ,int]nal ,rev5ue ,code 
( #aihf1 9 ! case ( any paym5t describ$ 
9 section #ajjf7;e7 ( ! ,am]ican ,rescue
 ,plan ,act ( #bjba 7z am5d$ by section 
#bbjjg ( ,public ,law #aag-afi7 or      
section #bbjjf ( ,public ,law #aag-afi--
  7#a7 su* paym5t %all n be includ$ 9 ! 
gross income ( ! p]son on ^: behalf1 or 

to :om1 su* paym5t is made1  7#b7 no    
d$uction %all be d5i$1 no tax attribute 
%all be r$uc$1 & no basis increase %all 
be d5i$1 by reason ( ! exclusion f gross
 income provid$ by p>agraph 7#a71 &     
7#c7 9 ! case ( a p>tn]%ip or ,s        
corporation on ^: behalf1 or to :om1 su*
 a paym5t is made-- 7,a7 any am\nt      
exclud$ f income by reason ( p>agraph   
7#a7 %all be treat$ z tax exempt income 
= purposes ( sections #gje & #acff ( su*
 ,code1 &  7,b7 except z provid$ by !   
,secret>y ( ! ,treasury 7or !           
,secret>y's delegate71 any increase 9 ! 
adju/$ basis ( a p>tn]'s int]e/ 9 a     
p>tn]%ip "u section #gje ( su* ,code )  
respect to any am\nt describ$ 9         
subp>agraph 7,a7 %all equal ! p>tn]'s   
di/ributive %>e ( d$uctions result+ f   
int]e/ t is "p ( su* paym5t & ! p>tn]'s 
%>e1 z det]m9$ "u section #geb ( su*    
,code1 ( pr9cipal t is "p ( su* paym5t4