,,ii  #aah? ,,congress  #a/ ,session    
,s4 #bbba  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #aj1 #bjbc ,mr4  
,wyd5 7= himself1 ,ms4 ,coll9s1 ,mr4    
,c>p]1 ,mr4 ,k+1 ,ms4 ,hirono1 ,mr4     
,durb91 ,mr4 ,coons1 ,mrs4 ,murray1 ,ms4
 ,cantwell1 ,ms4 ,klobu*>1 ,mr4 ,casey1 
,ms4 ,w>r51 ,mr4 ,:iteh\se1 ,mr4 ,s*atz1
 ,mr4 ,ka9e1 ,mr4 ,book]1 ,ms4 ,cortez  
,ma/o1 ,mr4 ,van ,holl51 ,mr4 ,m>key1   
,mr4 ,br[n1 ,mr4 ,s&]s1 ,ms4 ,baldw91   
,mr4 ,s*um]1 ,mr4 ,b5net1 ,mr4          
,blum5?al1 ,mr4 ,re$1 ,mr4 ,fett]man1   
,mr4 ,c>d91 ,mr4 ,m55dez1 ,mr4 ,wel*1   
,mr4 ,kelly1 ,mr4 ,m]kley1 ,mr4 ,he9ri*1
 ,mr4 ,murphy1 ,mrs4 ,gillibr&1 ,ms4    
,duckwor?1 ,ms4 ,/ab5[1 ,mrs4 ,%ahe51   
,ms4 ,smi?1 ,ms4 ,ros51 ,mr4 ,w>n]1 ,mr4
 ,hick5loop]1 ,mr4 ,pet]s1 ,mr4         
,padilla1 & ,mrs4 ,fe9/e97 introduc$ !  
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to cl>ify t all provisions %all   
apply to legally m>ri$ same-sex c\ples 9

 ! same mann] z o!r m>ri$ c\ples1 & =   
o!r purposes4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,equal ,dignity =      
,m>ri$ ,taxpay]s ,act ( #bjbc4  #b4     
,rules relat+ to all legally m>ri$      
c\ples  7a7 ,9 g5]al ,! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$--  7#a7 9       
section #ba7;d77#b7-- 7,a7 by /rik+     
himself 9 ! head+ & ins]t+ self2 &  7,b7
 by /rik+ any husb& & wife & ins]t+ any 
m>ri$ c\ple2  7#b7 9 section            
#bb7;e77#a7--  7,a7 by /rik+ husb& &    
wife :o live & ins]t+ m>ri$ c\ple :o    
lives2 &  7,b7 by /rik+ ! taxpay] & 8   
sp\se & ins]t+ ! taxpay] & ! sp\se ( !  
taxpay]2  7#c7 9 section                
#ch7;c77#f77;,a71 by /rik+ husb& or wife
 :o files & ins]t+ m>ri$ individual :o  
files2  7#d7 9 section #db7;j77#e77;,c71
 by /rik+ clause 7i7 & ins]t+ ! foll[+  
new clause3  7i7 ,m>ri$ c\ple treat$ z  
#a p>tn] ,= purposes ( subp>agraph 7,b71
 individuals m>ri$ to "o ano!r 7& _!    
e/ates7 %all be treat$ z #a p>tn]4  2   
7#e7 9 section #fb7;b77#c7--  7,a7 9    

subp>agraph 7,a7-- 7i7 by /rik+ husb& & 
wife :o liv$ ap>t & ins]t+ m>ri$ c\ple  
:o liv$ ap>t2 &  7ii7 by /rik+ ! taxpay]
 & 8 sp\se & ins]t+ ! taxpay] & ! sp\se 
( ! taxpay]2 &  7,b7 9 subp>agraph 7,d71
 by /rik+ husb& & wife & ins]t+ m>ri$   
c\ple2  7#f7 9 section #aba-- 7,a7 9    
subsection 7b77#b71 by /rik+ husb& &    
wife :o make & ins]t+ m>ri$ c\ple :o    
makes2 &  7,b7 9 subsection 7d77#a71 by 
/rik+ husb& & wife make & ins]t+ m>ri$  
c\ple makes2  7#g7 9 section            
#afe7;h77#d77;,b71 by /rik+ husb& & wife
 & ins]t+ m>ri$ c\ple2  7#h7 9 section  
#agi7;b77#d71 by /rik+ a husb& & wife   
fil+ & ins]t+ individuals m>ri$ to "o   
ano!r :o file2  7#i7 9 section          
#bac7;d77#h71 by /rik+ 7relat+ to       
det]m9ation ( /atus z husb& & wife72    
7#aj7 9 section #bai7;g77#d71 by /rik+  
,a husb& & wife & ins]t+ ,m>ri$         
individuals2  7#aa7 9 section           
#bgd7;b77#b77;,b71 by /rik+ husb& & wife
 & ins]t+ m>ri$ c\ple2  7#ab7 9 section 
#fdc7;f71 by /rik+ husb& & wife 9 !     

second s5t5ce & ins]t+ m>ri$ c\ple2     
7#ac7 9 section #gfa7;f7--  7,a7 9      
p>agraph 7#a71 by /rik+ husb& & wife &  
ins]t+ m>ri$ c\ple2 &  7,b7 9 p>agraph  
7#b77;,a71 by /rik+ husb& & wife &      
ins]t+ m>ri$ c\ple2  7#ad7 9 section    
#iaa-- 7,a7 9 subsection 7b77#b71 by    
/rik+ subp>agraph 7,c7 & ins]t+ ! foll[+
 new subp>agraph3  7,c7 ,treatm5t (     
community income ,9 apply+ subp>agraph  
7,a7 ) respect to am\nts receiv$ f      
s]vices p]=m$ by a m>ri$ individual :i* 
are community income "u community       
prop]ty laws applicable to su* income1 !
 aggregate am\nt :i* may be excludable f
 ! gross income ( su* individual & su*  
individual's sp\se "u subsection 7a77#a7
 = any taxable ye> %all equal ! am\nt   
:i* w\ld be s excludable if su* am\nts  
did n con/itute community income4  2 &  
7,b7 9 subsection 7d77#i77;,a71 by /rik+
 :]e a husb& & wife ea* h & ins]t+ :]e  
bo? sp\ses h2  7#ae7 9 section          
#abdd7;b77#b71 by /rik+ a husb& & wife  
fil+ a jo9t return = su* ye> "u section 

#fjac & ins]t+ a jo9t return2  7#af7 9  
section #abgb7;a77#b77;,d71 by /rik+    
clause 7iii7 & ins]t+ aft] clause 7ii7 !
 foll[+ new clause3  7iii7 ,treatm5t ( a
 m>ri$ c\ple ,= purposes ( ?is          
subp>agraph1 a m>ri$ c\ple %all be      
treat$ z #a p]son4 ,! prec$+ s5t5ce %all
 n apply :]e ! sp\ses liv$ ap>t at all  
times dur+ ! taxable ye> 9 :i* ! loan is
 made4  2  7#ag7 9 section              
#acac7;c77#a71 by /rik+ husb& & wife &  
ins]t+ sp\ses2  7#ah7 9 section         
#acfa7;c77#a77;,a77i71 by /rik+ a husb& 
& wife & ins]t+ a m>ri$ c\ple2  7#ai7 9 
section #bjdj7;b71 by /rik+ ,c]ta9 jo9t 
int]e/s ( husb& & wife 9 ! head+ &      
ins]t+ ,c]ta9 jo9t int]e/s ( m>ri$      
c\ple2  7#bj7 9 section #beac-- 7,a7 by 
/rik+ ,gift by husb& or wife to ?ird    
p>ty 9 ! head+ & ins]t+ ,gift by "o     
sp\se to ?ird p>ty2 &  7,b7 by /rik+    
p>agraph 7#a7 ( subsection 7a7 & ins]t+ 
be=e p>agraph 7#b7 ! foll[+ new         
p>agraph3  7#a7 ,9 g5]al ,a gift made by
 "o individual to any p]son o!r ?an su* 

individual's sp\se %all1 = ! purposes ( 
?is *apt]1 be consid]$ z made "o-half by
 ! individual & "o-half by su*          
individual's sp\se1 b only if at ! "t ( 
! gift ea* sp\se is a citiz5 or resid5t 
( ! ,unit$ ,/ates4 ,?is p>agraph %all n 
apply ) respect to a gift by an         
individual ( an int]e/ 9 prop]ty if su* 
individual creates 9 ! individual's     
sp\se a g5]al p[] ( appo9tm5t1 z def9$ 9
 section #bead7;c71 ov] su* int]e/4 ,=  
purposes ( ?is section1 an individual   
%all be consid]$ z ! sp\se ( ano!r only 
if ! individual is m>ri$ to !           
individual's sp\se at ! "t ( ! gift &   
does n rem>ry dur+ ! rema9d] ( ! cal5d> 
ye>4  2  7#ba7 9 section #beaf-- 7,a7 by
 /rik+ 8 or h] 9 p>agraph 7#a72  7,b7 by
 /rik+ ,:]e a husb& & wife ent] & ins]t+
 ! foll[+3  7a7 ,9 g5]al ,:]e a m>ri$   
c\ple ent]s  2 &  7,c7 by add+ at ! end 
! foll[+ new subsection3  7b7 ,sp\se ,= 
purposes ( ?is section1 if ! sp\ses     
ref]r$ to are divorc$1 :]ev] appropriate
 to ! mean+ ( ?is section1 ! t]m sp\se  

%all read =m] sp\se4  2  7#bb7 9 section
 #egcc7;d71 by /rik+ p>agraph 7#b7 &    
ins]t+ aft] p>agraph 7#a7 ! foll[+ new  
p>agraph3  7#b7 a sp\se succe$+ to !    
bus9ess ( a liv+ sp\se2  2  7#bc7 9     
section #fjac-- 7,a7 by /rik+ ,jo9t     
returns ( income tax by husb& & wife 9 !
 head+ & ins]t+ ,jo9t returns ( income  
tax by a m>ri$ c\ple2  7,b7 9 subsection
 7a71 9 ! matt] prec$+ p>agraph 7#a71 by
 /rik+ husb& & wife & ins]t+ m>ri$      
c\ple2  7,c7 9 subsection 7a77#a71 by   
/rik+ ei!r ! husb& or wife & ins]t+ ei!r
 sp\se2  7,d7 9 subsection 7a77#b7-- 7i7
 9 ! fir/ s5t5ce1 by /rik+ husb& & wife 
& ins]t+ sp\ses2 &  7ii7 9 ! second     
s5t5ce1 by /rik+ 8 taxable ye> & ins]t+ 
su* sp\se's taxable ye>2  7,e7 9        
subsection 7a77#c7--  7i7 9 ! fir/      
s5t5ce1 by /rik+ 8 executor or          
adm9i/rator & ins]t+ ! dec$5t's executor
 or adm9i/rator2  7ii7 9 ! fir/ s5t5ce1 
by /rik+ ) respect to bo? himself & !   
dec$5t & ins]t+ ) respect to bo? !      
surviv+ sp\se & ! dec$5t2 &  7iii7 9 !  

second s5t5ce1 by /rik+ con/itute 8     
sep>ate return & ins]t+ con/itute !     
survivor's sep>ate return2  7,f7 9      
subsection 7b71 by /rik+ p>agraph 7#a7 &
 ins]t+ ! foll[+ new p>agraph3  7#a7 ,9 
g5]al ,except z provid$ 9 p>agraph 7#b71
 if an individual has fil$ a sep>ate    
return = a taxable ye> = :i* a jo9t     
return c\ld h be5 made by ! individual &
 ! individual's sp\se "u subsection 7a7 
& ! "t prescrib$ by law = fil+ ! return 
= su* taxable ye> has expir$1 su*       
individual & su* sp\se may nev]!less    
make a jo9t return = su* taxable ye>4 ,a
 jo9t return fil$ "u ?is subsection %all
 con/itute ! return ( ! individual & !  
individual's sp\se = su* taxable ye>1 & 
all paym5ts1 cr$its1 refunds1 or o!r    
repaym5ts made or all[$ ) respect to !  
sep>ate return ( ei!r sp\se = su*       
taxable ye> %all be tak5 into acc\nt 9  
det]m9+ ! ext5t to :i* ! tax bas$ ^u !  
jo9t return has be5 paid4 ,if a jo9t    
return is made "u ?is subsection1 any   
election 7o!r ?an ! election to file a  

sep>ate return7 made by ei!r sp\se 9 a  
sep>ate return = su* taxable ye> )      
respect to ! treatm5t ( any income1     
d$uction1 or cr$it ( su* sp\se %all n be
 *ang$ 9 ! mak+ ( ! jo9t return :]e su* 
election w\ld h be5 irrevocable if !    
jo9t return _h n be5 made4 ,if a jo9t   
return is made "u ?is subsection aft] ! 
dea? ( ei!r sp\se1 su* return ) respect 
to ! dec$5t c be made only by ! dec$5t's
 executor or adm9i/rator4  2  7,g7 9    
subsection 7c71 by /rik+ husb& & wife & 
ins]t+ sp\ses2  7,h7 9 subsection       
7d77#a71 by /rik+ z husb& & wife &      
ins]t+ z m>ri$2  7,i7 9 subsection      
7d77#b71 by /rik+ 8 sp\se & ins]t+ !    
sp\se ( ! individual2  7,j7 9 subsection
 7f77#b77;,b71 by /rik+ su* individual1 
8 sp\se1 & 8 e/ate %all be det]m9$ z if 
he 7 alive & ins]t+ su* individual1 !   
individual's sp\se1 & ! individual's    
e/ate %all be det]m9$ z if ! individual 
7 alive2 &  7,k7 9 subsection 7f77#c7-- 
7i7 9 subp>agraph 7,a71 by /rik+ = :i*  
he is entitl$ & ins]t+ = :i* su* memb]  

is entitl$2 &  7ii7 9 subp>agraph 7,b71 
by /rik+ = :i* he is entitl$ & ins]t+ = 
:i* su* employee is entitl$2  7#bd7 9   
section #fjad7;b71 by /rik+ husb& & wife
 9 ! second s5t5ce & ins]t+ a m>ri$     
c\ple2  7#be7 9 section #fjag1 by /rik+ 
husb& & wife & ins]t+ m>ri$ c\ple2      
7#bf7 9 section #fjif7;a71 by /rik+ (   
husb& & wife hav+ & ins]t+ report+2     
7#bg7 9 section #faff7;b77#b71 by /rik+ 
subp>agraph 7,b7 & ins]t+ ! foll[+ new  
subp>agraph3  7,b7 ,c]ta9 int]e/s held  
by m>ri$ c\ple ,/ock or a p>tn]%ip      
int]e/ :i*-- 7i7 is community prop]ty ( 
a m>ri$ c\ple 7or ! income f :i* is     
community income7 "u ! applicable       
community prop]ty law ( a ,/ate1 or     
7ii7 is held by a m>ri$ c\ple z jo9t    
t5ants1 t5ants by ! entirety1 or t5ants 
9 common1  %all be treat$ z own$ by #a  
%>ehold] or #a p>tn]1 z ! case may be4  
2  7#bh7 9 section #fbab7;b77#b7--  7,a7
 by /rik+ return fil$ by husb& & wife & 
ins]t+ return2 &  7,b7 by /rik+ 8 la/   
kn[n address & ins]t+ ! la/ kn[n address

 ( su* sp\se2  7#bi7 9 section          
#gdbh7;c77#b77;,a71 by /rik+ husb& &    
wife & ins]t+ m>ri$ c\ple2  7#cj7 9     
section #ggja7;a7--  7,a7 by /rik+      
p>agraph 7#ag72 &  7,b7 9 p>agraph      
7#ch71 by /rik+ husb& & wife & ins]t+   
m>ri$ c\ple2 &  7#ca7 9 section         
#ghgb7;f71 by /rik+ p>agraph 7#g7 &     
ins]t+ ! foll[+ new p>agraph3  7#g7     
,m>ri$ c\ple treat$ z #a p]son ,a m>ri$ 
c\ple %all be treat$ z #a p]son4  4  7b7
 ,con=m+ am5dm5ts  7#a7 ,! table (      
sections = sub*apt] ,b ( *apt] #ab ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ ! item relat+ to section #beac 
& ins]t+ ! foll[+ new item3  ,sec4      
#beac4 ,gift by "o sp\se to ?ird p>ty4  
4  7#b7 ,! table ( sections = subp>t ,b 
( "p ,,ii ( sub*apt] ,a ( *apt] #fa (   
su* ,code is am5d$ by /rik+ ! item      
relat+ to section #fjac & ins]t+ !      
foll[+ new item3  ,sec4 #fjac4 ,jo9t    
returns ( income tax by a m>ri$ c\ple4  
4  #c4 ,rules relat+ to ! g5d] ( sp\ses1
 etc  7a7 ,9 g5]al ,! foll[+ provisions 

( ! ,int]nal ,rev5ue ,code ( #aihf are  
ea* am5d$ by /rik+ 8 sp\se ea* place x  
appe>s & ins]t+ ! individual's sp\se3   
7#a7 ,subsections 7a77#a7 & 7d7 (       
section #a4  7#b7 ,section              
#b7;b77#b77;,a74  7#c7 ,subsections     
7d77#a77;,b7 & 7e77#c7 ( section #ba4   
7#d7 ,section #cf7;c77#e74  7#e7        
,section #ga7;b77#a77;,c74  7#f7        
,section #agi7;d77#b77;,a74  7#g7       
,section #cah7;a77#a77;,a77i74  7#h7    
,section #djh7;d77#f74  7#i7 ,section   
#dfi7;i77#e77;,b77ii74  7#aj7 ,section  
#ejg7;d77#b77;,b77iii74  7#aa7 ,clauses 
7ii7 & 7iii7 ( section                  
#fac;,a7c77#h77;,d74  7#ab7 ,section    
#fgb7;e77#b74  7#ac7 ,section           
#gjd7;e77#b74  7#ad7 ,subp>agraphs 7,a7 
& 7,b77ii7 ( section #iaa7;c77#c74      
7#ae7 ,section #abce7;c77#b74  7#af7    
,section #aefc7;e77#e74  7#ag7 ,section 
#caba7;b77#c77;,b74  7#ah7 ,section     
#didf7;d74  7#ai7 ,section              
#dige7;e77#f74  7#bj7 ,subp>agraphs     
7,a77iv7 & 7,b7 ( section #fjab7;a77#a74

  7#ba7 ,section #ggjc7;a74  7b7 ,con=m+
 am5dm5ts  7#a7 ,! foll[+ provisions ( !
 ,int]nal ,rev5ue ,code ( #aihf are ea* 
am5d$ by /rik+ 8 sp\se ea* place x      
appe>s & ins]t+ ! taxpay]'s sp\se3 7,a7 
,section #b7;a77#b77;,b74  7,b7         
,subp>agraphs 7,b7 & 7,c7 ( section     
#b7;b77#b74  7,c7 ,p>agraphs 7#b7 &     
7#f77;,a7 ( section #ba7;e74  7,d7      
,section #cf;,b7e77#a74  7,e7 ,section  
#fc7;e77#c77;,b74  7,f7 ,section        
#hf7;c77#a77;,c77ii74  7,g7 ,section    
#aje7;c77#a74  7,h7 ,section            
#ace7;d77#c74  7,i7 ,section #aea7;b74  
7,j7 ,subsections 7a7 & 7d77#g7 (       
section #bac4  7,k7 ,section            
#abcc7;e77#b77;,c74  7,l7 ,section      
#abci7;b77#b74  7,m7 ,section #fejd7b74 
7#b7 ,! foll[+ provisions ( ! ,int]nal  
,rev5ue ,code ( #aihf are ea* am5d$ by  
/rik+ 8 sp\se ea* place x appe>s &      
ins]t+ ! employee's sp\se3 7,a7 ,section
 #acb7m77#a74  7,b7 ,section            
#dja7;h77#f74  7,c7 ,section            
#cdjb7l77#c74  7#c7 ,! foll[+ provisions

 ( ! ,int]nal ,rev5ue ,code ( #aihf are 
ea* am5d$ by /rik+ 8 taxable ye> ea*    
place x appe>s & ins]t+ ! individual's  
taxable ye>3 7,a7 ,section #b7;b77#a74  
7,b7 ,section #ggjc7;a77#a74  7#d7 ,!   
foll[+ provisions ( ! ,int]nal ,rev5ue  
,code ( #aihf are ea* am5d$ by /rik+ 8  
taxable ye> ea* place x appe>s & ins]t+ 
! taxpay]'s taxable ye>3  7,a7          
,subp>agraphs 7,b7 & 7,c7 ( section     
#b7;b77#b7 7z am5d$ by p>agraph         
7#a77;,b774  7,b7 ,section              
#fc7;f77#a77;,a74  7#e7 ,! foll[+       
provisions ( ! ,int]nal ,rev5ue ,code ( 
#aihf are ea* am5d$ by /rik+ 8 home &   
ins]t+ ! individual's home3 7,a7        
,section #b7;b77#a77;,a74  7,b7 ,section
 #ba7;e77#d77;,a77i74  7,c7 ,section    
#ggjc7;b77#a74  7#f7 ,! ,int]nal ,rev5ue
 ,code ( #aihf1 z am5d$ by ?is section1 
is am5d$-- 7,a7 9 section               
#b7;a77#a77;,a71 by /rik+ 8 two taxable 
ye>s & ins]t+ ! taxpay]'s two taxable   
ye>s2  7,b7 9 section #b7;a77#a77;,b71  
by /rik+ 8 home & ins]t+ ! taxpay]'s    

home2  7,c7 9 p>agraphs 7#a77;,a7 &     
7#b77;,a7 ( section #fc7;f71 by /rik+ = 
himself if he bo? places x appe>s &     
ins]t+ = ! taxpay] if ! taxpay]2  7,d7 9
 section #fc7;f77#d71 by /rik+ 8 bo?    
places x appe>s & ins]t+ ! individual's2
  7,e7 9 section #aje7;b7--  7i7 by     
/rik+ 8 sp\se1 8 dep5d5ts & ins]t+ !    
taxpay]'s sp\se1 ! taxpay]'s dep5d5ts2 &
  7ii7 by /rik+ by him2  7,f7 9 ! head+ 
( section #aai7;a71 by /rik+ 1 8 sp\se1 
& 8 dep5d5ts & ins]t+ & ! employee's    
sp\se & dep5d5ts2  7,g7 9 section       
#aai7;a71 by /rik+ him1 8 sp\se1 or any 
( 8 dep5d5ts by or on behalf ( 8 employ]
 & ins]t+ ! employee or ! employee's    
sp\se or dep5d5ts by or on behalf ( !   
employ] ( ! employee2  7,h7 9 section   
#aai7;a77#b71 by /rik+ 8 bo? places x   
appe>s & ins]t+ ! employee's2  7,i7 9   
section #aai7;d77#c77;,b71 by /rik+ 8   
sp\se1 & any ( 8 dep5d5ts & ins]t+ !    
employee's sp\se1 & any ( ! employee's  
dep5d5ts2  7,j7 9 section #abi7;b77#b71 
by /rik+ himself & ins]t+ ! sp\se's     

self2  7,k7 9 section                   
#agj7;b77#a77;,f77iii7--  7i7 by /rik+ 8
 sp\se & ins]t+ ! sp\se ( su* donor2 &  
7ii7 by /rik+ 8 dea? or aft] ! dea? ( 8 
surviv+ sp\se if %e & ins]t+ ! dea? ( ! 
donor or aft] ! dea? ( ! donor's surviv+
 sp\se if su* surviv+ sp\se2  7,l7 9    
section #bac7;c77#a7-- 7i7 by /rik+ 8   
e/ate & ins]t+ ! e/ate ( ! taxpay]2 &   
7ii7 by /rik+ 8 dea? & ins]t+ ! dea? ( !
 taxpay]2  7,m7 9 section #bac7;d77#g71 
by /rik+ he & ins]t+ ! taxpay]2  7,n7 9 
section #bag7;g7-- 7i7 by /rik+ 1 8     
sp\se1 or 8 dep5d5ts 9 p>agraph 7#b7 &  
ins]t+ or ! sp\se or dep5d5ts ( su*     
memb]2  7ii7 by /rik+ 8 dep5d5ts 9      
p>agraph 7#c7 & ins]t+ dep5d5ts2 &      
7iii7 by /rik+ 8 sp\se ea* place x      
appe>s 9 p>agraph 7#c7 & ins]t+ !       
memb]'s sp\se2  7,o7 9 section          
#bag7;i77#c77;,a71 by /rik+ 82  7,p7 9  
section #bfg7;c71 by /rik+ 8 ea* place x
 appe>s & ins]t+ ! individual's2  7,q7 9
 section #cah7;a77#a77;,a77ii71 by /rik+
 8 & ins]t+ ! individual's2  7,r7 9     

section #djb7l77#d77;,d71 by /rik+ 1 8  
sp\se1 & dep5d5ts & ins]t+ & ! sp\se &  
dep5d5ts ( su* (fic]2  7,s7 9 section   
#dae7l77#b77;,b71 by /rik+ 1 8 sp\se1 or
 8 dep5d5ts & ins]t+ or ! p>ticipant's  
sp\se or dep5d5ts2  7,t7 9 section      
#dbj7;f77#f77;,a71 by /rik+ 8 cov]$     
sp\se & dep5d5ts ea* place x appe>s &   
ins]t+ ! cov]$ sp\se & dep5d5ts ( su*   
retiree2  7,u7 9 section #dbd7;d77#a71  
by /rik+ 8 & ins]t+ ! individual's2     
7,v7 9 section #edd7;a77#b71 by /rik+ 8 
ea* place x appe>s & ins]t+ !           
individual's2  7,w7 9 section           
#iaa7;c77#c71 by /rik+ him ea* place x  
appe>s 9 subp>agraphs 7,a7 & 7,b77ii7 & 
ins]t+ ! individual2  7,x7 9 section    
#ajae7;d77#c71 by /rik+ 8 sp\se & ins]t+
 ! donor's sp\se2  7,y7 9 section       
#aefc7;e7-- 7i7 by /rik+ 8 *ildr5 bo?   
places x appe>s 9 p>agraphs 7#e77;,d7 & 
7#f77;,a7 & ins]t+ ! individual's       
*ildr52 &  7ii7 by /rik+ 8 p>5ts bo?    
places x appe>s 9 subp>agraphs 7,a7 &   
7,b7 ( p>agraph 7#f7 & ins]t+ !         

individual's p>5ts2  7,z7 9 section     
#aefc7;f77#b77;,b71 by /rik+ him &      
ins]t+ ! individual2  7,,aa7 9 section  
#bjab7;c71 by /rik+ 8 sp\se & ins]t+ !  
dec$5t's sp\se2  7,,bb7 9 section       
#bjcb;,a7e77#aj71 by /rik+ 8 surviv+    
sp\se & ins]t+ ! dec$5t's surviv+ sp\se2
  7,,cc7 9 section #bjce7;b7-- 7i7 by   
/rik+ 8 e/ate & ins]t+ ! dec$5t's e/ate2
 &  7ii7 by /rik+ 8 sp\se & ins]t+ !    
dec$5t's sp\se2  7,,dd7 9 subsections   
7a7 & 7b77#e7 ( section #bjef1 by /rik+ 
82  7,,ee7 9 section #bebc7;b7-- 7i7 by 
/rik+ 7or 8 heirs or assigns7 or su*    
p]son 7or 8 heirs or assigns7 9 p>agraph
 7#a7 & ins]t+ 7or ! donor's heirs or   
assigns7 or su* p]son 7or su* p]son's   
heirs or assigns72  7ii7 by /rik+       
himself 9 p>agraph 7#a7 & ins]t+ !      
donor's self2  7iii7 by /rik+ he 9      
p>agraph 7#b7 & ins]t+ ! donor2 &  7iv7 
by /rik+ him ea* place x appe>s 9 !     
matt] foll[+ p>agraph 7#b7 & ins]t+ !   
donor2  7,,ff7 9 section #bebc7;d71 by  
/rik+ himself & ins]t+ ! donor's self2  

7,,gg7 9 section #bebc7;e71 by /rik+ 8  
sp\se & ins]t+ ! donor's sp\se2  7,,hh7 
9 section #caba7;b77#c7--  7i7 by /rik+ 
8 fa!r 9 subp>agraph 7,a7 & ins]t+ !    
*ild's fa!r2  7ii7 by /rik+ 8 fa!r 9    
subp>agraph 7,b7 & ins]t+ ! individual's
 fa!r2 &  7iii7 by /rik+ 8 son 9        
subp>agraph 7,b7 & ins]t+ ! individual's
 son2  7,,ii7 9 section #ccjf7;c77#e7-- 
7i7 by /rik+ 8 son & ins]t+ !           
individual's son2 &  7ii7 by /rik+ 8    
fa!r & ins]t+ ! *ild's fa!r2  7,,jj7 9  
section #cdjb7l7-- 7i7 by /rik+ he ea*  
place x appe>s 9 p>agraphs 7#b7 &       
7#c77;,a7 & ins]t+ ! employee2 &  7ii7  
by /rik+ 8 taxable ye> bo? places x     
appe>s 9 p>agraph 7#c77;,b7 & ins]t+ !  
employee's taxable ye>2  7,,kk7 9       
section #dije7;a71 by /rik+ 8 sp\se &   
ins]t+ su* p]son's sp\se2  7,,ll7 9     
section #fjdf7;c71 by /rik+ 8 bo? places
 x appe>s & ins]t+ ! individual's2      
7,,mm7 9 section #fajc7;e77#a77;,a77ii71
 by /rik+ him & ins]t+ ! individual2    
7,,nn7 9 section #gddh7;a77#h71 by /rik+

 8 dea? & ins]t+ ! individual's dea?2   
7,,oo7 9 subsections 7d7 & 7n7 ( section
 #gddh1 by /rik+ 8 ea* place x appe>s & 
ins]t+ ! individual's2  7,,pp7 9 section
 #gddh7m77#a77;,a77i71 by /rik+ he &    
ins]t+ su* judge or special trial judge2
 &  7,,qq7 9 section #gddh7q7--  7i7 by 
/rik+ 8 bo? places x appe>s & ins]t+ su*
 judge's2 &  7ii7 by /rik+ to br+       
himself & ins]t+ to come4