,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #ihcg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #be1        
#bjbd,mr4 ,kelly ( ,mississippi         
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to exclude f gross income c]ta9
 em]g5cy assi/ance provid$ to f>m]s4    
#a4 ,exclusion f gross income ( c]ta9   
em]g5cy agricultural assi/ance  7a7 ,9  
g5]al ,section #aci ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by ins]t+ aft]  
subsection 7h7 ! foll[+ new subsection3 
7i7 ,c]ta9 agricultural assi/ance ,=    
purposes ( ?is section1 ! t]m qualifi$  
disa/] relief paym5t %all include any   
assi/ance receiv$ "u any ( ! foll[+3    
7#a7 ,assi/ance receiv$ "u ! ,wildfires 
& ,hurricanes ,indemnity ,program ,plus 
"u subp>t ,o ( "p #gfj ( title #g1 ,code
 ( ,f$]al ,regulations4  7#b7 ,assi/ance
 receiv$ "u section #aeja ( !           
,agricultural ,act ( #bjad 7#g ,u4,s4,c4
 #ijha74  7#c7 ,non9sur$ crop assi/ance 
"u section #aif ( ! ,f$]al ,agriculture 

,improvem5t & ,re=m ,act ( #aiif 7#g    
,u4,s4,c4 #gccc74  7#d7 ,assi/ance "u   
title ,,iv ( ! ,agricultural ,cr$it ,act
 ( #aigh 7#af ,u4,s4,c4 #bbja et seq474 
4  7b7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjbc4