,,ii  #aah? ,,congress  #b;d ,session   
,s4 #dhja  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #be1 #bjbd,ms4   
,smi? 7= h]self & ,ms4 ,klobu*>7        
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to exclude dis*>ge
 ( co]c$ indebt$ness f gross income4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,tax ,relief = ,co]c$ ,debt ,act (    
#bjbd4  #b4 ,exclusion ( dis*>g$ ( co]c$
 indebt$ness  7a7 ,9 g5]al ,section #ajh
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by add+ at ! end ! foll[+ new     
subsection3  7j7 ,treatm5t ( dis*>ge (  
co]c$ indebt$ness  7#a7 ,9 g5]al ,9 !   
case ( an individual1 gross income does 
n include any am\nt :i* 7b = ?is        
subsection7 w\ld be includible 9 gross  
income by reason ( ! dis*>ge 79 :ole or 
9 "p7 ( co]c$ indebt$ness4  7#b7 ,co]c$ 
indebt$ness ,= purposes ( ?is           
subsection-- 7,a7 ,9 g5]al ,indebt$ness 
( an individual %all be treat$ z co]c$  

indebt$ness if-- 7i7 ! indebt$ness1 or  
any portion !re(1 0 incurr$-- 7,i7 z !  
result ( ! unkn[+ & unau?oriz$ use (    
p]sonal id5tify+ in=mation ( !          
individual1 or  7,,ii7 by reason (      
economic abuse1 intimidation1 h>assm5t1 
?reat ( =ce1 =ce1 fraud1 deception1     
co]cion1 undue influ5ce1 or o!r simil>  
means1 &  7ii7 ! individual is reliev$ (
 p]sonal liability = ! debt or any      
obligation to ! cr$itor or o!r claimants
 pursuant to a c\rt judgem5t4  7,b7     
,economic abuse ,! t]m economic abuse   
means behavior1 )\t reg>d to !          
relation%ip context 9 :i* su* behavior  
occurs1 :i* is o!rwise describ$ 9       
section #djjjb7;a77#ac7 ( ! ,viol5ce    
,aga9/ ,wom5 ,act ( #aiid1 & includes   
int]f]5ce ) ! individual's ability to   
"w4  7#c7 ,report+ & fil+ requirem5ts ,!
 ,secret>y %all ensure t no additional  
report+ or fil+ requirem5ts are impos$  
on ! individual ) respect to ! exclusion
 "u ?is subsection4  4  7b7 ,effective  
date ,! am5dm5t made by ?is section %all

 apply to dis*>ges ( indebt$ness aft]   
,decemb] #ca1 #bjbc4