,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #effi  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #cj1        
#bjbe,mr4 ,van ,drew 7= himself1 ,ms4   
,hageman1 & ,mr4 ,gos>7 introduc$ !     
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to exp& ! surviv+ sp\se fil+ /atus
 to individuals ^: sp\ses h di$ )9 ! la/
 five taxable ye>s4  #a4 ,%ort title    
,?is ,act may be cit$ z ! ,protect      
,am]ican ,wid[s ,act ( #bjbe or ! ,,paw 
,act ( #bjbe4  #b4 ,surviv+ sp\se       
def9ition exp&$  7a7 ,9 g5]al ,section  
#b7;a77#a77;,a7 ( ! ,int]nal ,rev5ue    
,code ( #aihf is am5d$ by /rik+ two     
taxable ye>s & ins]t+ five taxable ye>s4
  7b7 ,effective date ,! am5dm5ts made  
by ?is section %all apply to returns    
fil$ = taxable ye>s beg9n+ aft] ,decemb]
 #ca1 #bjbd4