,,ii ,cal5d> ,no4 #h #aah? ,,congress   
#a/ ,session  ,s4 #abc  ,,9 ,,! ,,s5ate 
,,( ,,! ,,unit$ ,,/ates  ,janu>y #bf1   
#bjbc,mr4 ,scott ( ,florida 7= himself1 
,mr4 ,budd1 ,mr4 ,braun1 & ,mr4         
,johnson7 introduc$ ! foll[+ bill2 :i* 0
 read ! fir/ "t  ,janu>y #cj1 #bjbc,read
 ! second "t & plac$ on ! cal5d>  ,a    
,,bill  ,to protect ,am]ican small      
bus9esses1 gig work]s1 & freelanc]s by  
repeal+ ! burd5some ,am]ican ,rescue    
,plan ,act ( #bjba transactions report+ 
?re%old1 & to resc9d c]ta9 fund+ provid$
 to ! ,int]nal ,rev5ue ,s]vice "u       
section #ajcja ( ,public ,law #aag-afi4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,block+ ! ,adv]se & ,dramatic         
,increas$ ,reliance on ,surveillance    
,activities ,act or ! ,,bad ,,irs       
,activities ,act4  #b4 ,repeal (        
modifications ( exceptions = report+ (  
?ird p>ty network transactions  7a7 ,9  
g5]al ,section #fjej,w7e7 ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ to read z
 foll[s3  7e7 ,exception = de m9imis    

paym5ts by ?ird p>ty settlem5t          
organizations ,a ?ird p>ty settlem5t    
organization %all be requir$ to report  
any in=mation "u subsection 7a7 )       
respect to ?ird p>ty network            
transactions ( any p>ticipat+ payee only
 if-- 7#a7 ! am\nt :i* w\ld o!rwise be  
report$ "u subsection 7a77#b7 ) respect 
to su* transactions exce$s #bj1jjj1 &   
7#b7 ! aggregate numb] ( su*            
transactions exce$s #bjj4  4  7b7       
,effective date ,! am5dm5t made by ?is  
section %all apply to returns = cal5d>  
ye>s beg9n+ aft] ,decemb] #ca1 #bjba4   
#c4 ,rescission ( c]ta9 funds = enhanc$ 
,int]nal ,rev5ue ,s]vice res\rces       
,effective on ! date ( enactm5t ( ?is   
,act1 ! unobligat$ balances ( ! am\nts  
made available "u ! foll[+ provisions ( 
,public ,law #aag-afi are resc9d$3 7#a7 
,int]nal ,rev5ue ,s]vice en=cem5t funds 
,section #ajcja7a77;,a77ii74  7#b7      
,int]nal ,rev5ue ,s]vice op]ations      
support ,section #ajcja7a77;,a77iii74   
,janu>y #cj1 #bjbc,read ! second "t &   

plac$ on ! cal5d>