,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #cige  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #ab1 #bjbe,mr4  
,k5n$y ( ,new ,york 7= himself1 ,mr4    
,huffman1 ,ms4 ,b>ragn1 ,ms4 ,norton1   
,mr4 ,neguse1 ,ms4 ,tokuda1 ,ms4 ,tlaib1
 & ,ms4 ,*u7 introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide a      
lookback rule 9 ! case ( c]ta9 f$]ally  
decl>$ disa/]s = am\nts relat$ to e>n$  
income = purposes ( det]m9+ c]ta9 tax   
cr$its4  #a4 ,%ort title ,?is ,act may  
be cit$ z ! ,tax ,fairness = ,disa/]    
,victims ,act4  #b4 ,lookback rule 9    
case ( c]ta9 f$]ally decl>$ disa/]s =   
am\nts relat$ to e>n$ income = purposes 
( det]m9+ c]ta9 tax cr$its  7a7 ,9 g5]al
 ,section #cb ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by ins]t+ aft]        
subsection 7f7 ! foll[+ new subsection3 
7g7 ,lookback rule = det]m9+ am\nts     
relat$ to e>n$ income 9 case ( c]ta9    
f$]ally decl>$ disa/]s  7#a7 ,9 g5]al ,9

 ! case ( a qualifi$ individual :o      
elects ! application ( ?is subsection   
7at su* "t & 9 su* mann] z ! ,secret>y  
may provide7-- 7,a7 if ! e>n$ income ( !
 taxpay] = ! taxable ye> :i* includes ! 
applicable date is less ?an ! e>n$      
income ( ! taxpay] = ! prec$+ taxable   
ye>1 ! cr$its all[$ "u ?is section &    
section #bd7;d7 %all be det]m9$ by      
sub/itut+--  7i7 su* e>n$ income = !    
prec$+ taxable ye>1 =  7ii7 su* e>n$    
income = ! taxable ye> :i* includes !   
applicable date1 &  7,b7 if ! social    
security taxes ( ! taxpay] = ! taxable  
ye> :i* includes ! applicable date is   
less ?an ! social security taxes ( !    
taxpay] = ! prec$+ taxable ye>1 ! cr$it 
all[$ "u section #bd7;d7 %all be det]m9$
 by sub/itut+-- 7i7 su* social security 
taxes = ! prec$+ taxable ye>1 =  7ii7   
su* social security taxes = ! taxable   
ye> :i* includes ! applicable date4     
7#b7 ,def9itions ,= purposes ( ?is      
subsection--  7,a7 ,qualifi$ individual 
,! t]m qualifi$ individual means any    

individual ^: pr9cipal place ( abode on 
! applicable date 0 locat$ 9 a disa/]   
area ) respect to a f$]ally decl>$      
disa/]4  7,b7 ,applicable date ,! t]m   
applicable date means1 ) respect to any 
f$]ally decl>$ disa/]1 ! fir/ day ( !   
p]iod specifi$ by ! ,f$]al ,em]g5cy     
,managem5t ,ag5cy z ! p]iod dur+ :i* su*
 disa/] occurr$4  7,c7 ,f$]ally decl>$  
disa/]2 disa/] area ,! t]ms f$]ally     
decl>$ disa/] & disa/] h ! respective   
mean+s giv5 su* t]ms by section         
#afe7;i77#e74  7,d7 ,social security    
taxes ,! t]m social security taxes has !
 mean+ giv5 su* t]m by section          
#bd7;d77#b74  7#c7 ,application to jo9t 
returns ,= purposes ( p>agraph 7#a71 9 !
 case ( a jo9t return-- 7,a7 su*        
p>agraph %all apply if ei!r sp\se is a  
qualifi$ individual1  7,b7 ! e>n$ income
 ( ! taxpay] = ! prec$+ taxable ye> %all
 be ! sum ( ! e>n$ income ( ea* sp\se = 
su* prec$+ taxable ye>1 &  7,c7 ! social
 security taxes ( ! taxpay] = ! prec$+  
taxable ye> %all be ! sum ( ! social    

security taxes ( ea* sp\se = su* prec$+ 
taxable ye>4  7#d7 ,uni=m application ( 
election ,any election made "u p>agraph 
7#a7 %all apply = all purposes (        
p>agraph 7#a74  7#e7 ,no effect on      
det]m9ation ( gross income1 etc ,except 
z o!rwise provid$ 9 ?is subsection1 ?is 
title %all be appli$ )\t reg>d to any   
sub/itution "u p>agraph 7#a74  4  7b7   
,treatm5t z ma!matical or cl]ical errors
 ,section #fbac7;g77#b7 ( su* ,code is  
am5d$ by /rik+ & at ! end ( subp>agraph 
7,u71 by /rik+ ! p]iod at ! end (       
subp>agraph 7,v7 & ins]t+ 1 &1 & by     
ins]t+ aft] subp>agraph 7,v7 ! foll[+   
new subp>agraph3  7,w7 an incorrect use 
( e>n$ income or social security taxes  
pursuant to section #cb7;g74  4  7c7    
,effective date ,! am5dm5ts made by ?is 
section %all apply to det]m9ations (    
e>n$ income & social security taxes =   
taxable ye>s beg9n+ aft] ! date ( !     
enactm5t ( ?is ,act4