,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #gfic  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #ae1 #bjbd,mr4   
,h]n introduc$ ! foll[+ bill2 :i* 0     
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to treat di/ributions f  
heal? sav+s acc\nts = fun]al exp5ses ( !
 acc\nt b5efici>y z qualifi$            
di/ributions4  #a4 ,di/ributions f heal?
 sav+s acc\nts = fun]al exp5ses ( !     
acc\nt b5efici>y treat$ z qualifi$      
di/ributions  7a7 ,9 g5]al ,section     
#bbc7;d77#b77;,a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf 7#bf ,u4,s4,c4            
#bbc7;d77#b77;,a77 is am5d$ by /rik+    
m5/rual c>e products & ins]t+ m5/rual   
c>e products1 or fun]al exp5ses ( !     
acc\nt b5efici>y14  7b7 ,fun]al exp5ses 
,section #bbc7;d77#b7 ( ! ,int]nal      
,rev5ue ,code ( #aihf 7#bf ,u4,s4,c4    
#bbc7;d77#b77 is am5d$ by add+ at ! end 
! foll[+3  7,e7 ,fun]al exp5ses  7i7 ,9 
g5]al ,= purposes ( ?is p>agraph1 ! t]m 
fun]al exp5ses means ! am\nts paid      

incid5t to ! c>e & disposition ( !      
rema9s ( an acc\nt b5efici>y foll[+ !   
dea? ( su* b5efici>y1 includ+ ! am\nts  
paid = burial1 cremation1 embalm+1      
int]m5t1 or inurnm5t ( ! rema9s1        
prep>ation ( ! rema9s = su* burial1     
cremation1 embalm+1 int]m5t1 or         
inurnm5t1 furni%+ ( clo?+ = ! rema9s1   
furni%+ ( a casket or urn1 a he>se      
s]vice1 a fun]al director's s]vices1 a  
fun]al v5ue fee1 transportation ( !     
rema9s to ! place designat$ = !         
disposition ( ! rema9s1 grave digg+1    
furni%+ ( a grave l9]1 & furni%+ ( a    
grave plot4  7ii7 ,limitation ,!        
aggregate am\nt treat$ z fun]al exp5ses 
"u ?is section ) respect to any acc\nt  
b5efici>y %all n exce$ #e1jjj4  4  7c7  
,coord9ation ) rules = treatm5t ( acc\nt
 incid5t to dea? ( b5efici>y ,section   
#bbc7;f77#h77;,b77ii7 ( ! ,int]nal      
,rev5ue ,code ( #aihf 7#bf ,u4,s4,c4    
#bbc7;f77#h77;,b77ii77 is am5d$ by add+ 
at ! end ! foll[+3  7,,iii7 ,p]iod =    
treatm5t ( fun]al exp5ses z incurr$ be=e

 dea? ,= ! #ij-;day p]iod beg9n+ on !   
date ( ! dea? ( an acc\nt b5efici>y1 !  
fun]al exp5ses 7z t t]m is def9$ 9      
subsection 7d77#b77;,e77 ( su* b5efici>y
 %all be treat$ z if incurr$ imm$iately 
be=e ! dea? ( su* b5efici>y4  4  7d7    
,effective date ,! am5dm5ts made by ?is 
section %all apply to am\nts paid aft] !
 date ( ! enactm5t ( ?is ,act1 9 taxable
 ye>s end+ aft] su* date4