,,ii  #aah? ,,congress  #a/ ,session    
,s4 #ic  ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$
 ,,/ates  ,janu>y #bf1 #bjbc,mr4 ,book] 
7= himself1 ,ms4 ,/ab5[1 ,mr4 ,w>nock1 &
 ,ms4 ,smi?7 introduc$ ! foll[+ bill2   
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
exclude f gross income c]ta9 assi/ance  
provid$ to f>m]s1 & = o!r purposes4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,family ,f>m] & ,ran*] ,tax ,fairness   
,act ( #bjbc4  #b4 ,tax treatm5t ( c]ta9
 assi/ance to f>m]s1 etc ,= purposes ( !
 ,int]nal ,rev5ue ,code ( #aihf1 9 !    
case ( any paym5t describ$ 9 section    
#ajjf7;e7 ( ! ,am]ican ,rescue ,plan    
,act ( #bjba 7z am5d$ by section #bbjjg 
( ,public ,law #aag-afi7 or section     
#bbjjf ( ,public ,law #aag-afi-- 7#a7   
su* paym5t %all n be includ$ 9 ! gross  
income ( ! p]son on ^: behalf1 or to    
:om1 su* paym5t is made1  7#b7 no       
d$uction %all be d5i$1 no tax attribute 
%all be r$uc$1 & no basis increase %all 
be d5i$1 by reason ( ! exclusion f gross

 income provid$ by p>agraph 7#a71 &     
7#c7 9 ! case ( a p>tn]%ip or ,s        
corporation on ^: behalf1 or to :om1 su*
 a paym5t is made-- 7,a7 any am\nt      
exclud$ f income by reason ( p>agraph   
7#a7 %all be treat$ z tax exempt income 
= purposes ( sections #gje & #acff ( su*
 ,code1 &  7,b7 except z provid$ by !   
,secret>y ( ! ,treasury 7or !           
,secret>y's delegate71 any increase 9 ! 
adju/$ basis ( a p>tn]'s int]e/ 9 a     
p>tn]%ip "u section #gje ( su* ,code )  
respect to any am\nt describ$ 9         
subp>agraph 7,a7 %all equal ! p>tn]'s   
di/ributive %>e ( d$uctions result+ f   
int]e/ t is "p ( su* paym5t & ! p>tn]'s 
%>e1 z det]m9$ "u section #geb ( su*    
,code1 ( pr9cipal t is "p ( su* paym5t4