,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #dfcj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #bc1 #bjbe,mr4  
,b>r introduc$ ! foll[+ bill2 :i* 0     
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to re/ore wag]+ loss     
limitation rules4  #a4 ,%ort title ,?is 
,act may be cit$ z ! ,w9n+s ,& ,ga9s    
,exp5se ,re/oration ,act ( #bjbe or !   
,,wag] ,act ( #bjbe4  #b4 ,limitation on
 wag]+ losses  7a7 ,9 g5]al ,section    
#afe7;d77#a7 ( ! ,int]nal ,rev5ue ,code 
( #aihf 7z am5d$ by ! ,act entitl$ an   
,act to provide = reconciliation        
pursuant to title ,,ii ( ,h4 ,con4 ,res4
 #ad4 7#aai? ,congress77 is am5d$ by    
/rik+ = any taxable ye> & all t foll[s  
?r\gh %all be all[$ & ins]t+ = any      
taxable ye> %all be all[$4  7b7         
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbe4