,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #fffi  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #aa1         
#bjbe,mr4 ,pappas introduc$ ! foll[+    
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
exclude ,,pfas rem$iation reimbursem5ts 
f gross income4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,no ,taxation on   
,,pfas ,rem$iation ,act4  #b4 ,exclusion
 ( ,,pfas rem$iation reimbursem5ts f    
gross income  7a7 ,9 g5]al ,"p ,,iii (  
sub*apt] ,b ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #aci,l ! foll[+ new       
section3  #aci,m4 ,,pfas rem$iation     
reimbursem5ts ,9 ! case ( an individual1
 gross income %all n include any am\nts 
receiv$ by ! taxpay] dur+ ! taxable ye> 
:i* are attributable to a reimbursem5t =
 rem$iation ( contam9ation by a         
p]fluoroalkyl or polyfluoroalkyl        
sub/ance4  4  7b7 ,ext5sion ( /atute (  
limitation on cr$it or refund ,if !     

p]iod ( limitation on a cr$it or refund 
result+ f ! am5dm5t made by subsection  
7a7 expires be=e ! end ( ! #a-ye> p]iod 
beg9n+ on ! date ( ! enactm5t ( ?is     
,act1 refund or cr$it ( su* ov]paym5t   
7to ! ext5t attributable to su*         
am5dm5ts7 may1 nev]!less1 be made or    
all[$ if claim !re= is fil$ be=e ! close
 ( su* #a-ye> p]iod4  7c7 ,cl]ical      
am5dm5t ,! table ( sections = su* "p    
,,iii is am5d$ by ins]t+ aft] ! item    
relat+ to section #aci,l ! foll[+ new   
item3  ,sec4 #aci,m4 ,,pfas rem$iation  
reimbursem5ts4  4  7d7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to reimbursem5ts made 9 taxable   
ye>s beg9n+ aft] ,decemb] #ca1 #bjbj4