,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #gbaj  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #bb1 #bjbf,mr4
 ,fitzpatrick 7= himself & ,ms4 ,p]ez7  
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to exclude c]ta9 income ( 
law en=cem5t (fic]s f gross income4  #a4
 ,%ort title  ,?is ,act may be cit$ z ! 
,fuel ! ,=ce ,act ( #bjbf4  #b4         
,exclusion ( c]ta9 income f gross income
 ( law en=cem5t (fic]s  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 ,c]ta9 income (   
law en=cem5t (fic]s  7a7 ,9 g5]al ,9 !  
case ( a qualifi$ taxpay]1 gross income 
does n include qualifi$ income4  7b7    
,qualifi$ taxpay] ,= purposes ( ?is     
section1 ! t]m qualifi$ taxpay] means1 )
 respect to a taxable ye>1 an individual
 t-- 7#a7 work$ full-"t dur+ su* taxable
 ye> z a law en=cem5t (fic]1 &  7#b7 has

 work$ full-"t z a law en=cem5t (fic] = 
p]iods aggregat+ n less ?an #e ye>s     
7det]m9$ z ( ! beg9n+ ( su* taxable     
ye>74  7c7 ,qualifi$ income ,= purposes 
( ?is section1 ! t]m qualifi$ income    
means1 ) respect to any taxable ye>1 !  
fir/ #ajj1jjj ( ord9>y income e>n$ by ! 
taxpay] dur+ su* taxable ye>4  7d7 ,law 
en=cem5t (fic] ,= purposes ( ?is        
section1 ! t]m law en=cem5t (fic]       
means-- 7#a7 an individual s]v+ a       
,f$]al1 ,/ate1 or local law en=cem5t or 
corrections ag5cy :o is involv$ 9 crime 
& juv5ile del9qu5cy control or r$uction1
 or en=cem5t ( ! crim9al laws 7includ+  
juv5ile del9qu5cy71 includ+ police1     
corrections1 probation1 p>ole1 &        
judicial (fic]s1 & %]iffs & _! deputies1
 &  7#b7 any s*ool res\rce (fic] 7z     
def9$ 9 section #agji ( ! ,omnibus      
,crime ,control & ,safe ,/reets ,act (  
#aifh 7#cd ,u4,s4,c4 #ajchi774  4  7b7  
,cl]ical am5dm5t ,! table ( sections =  
"p ,,iii ( sub*apt] ,b ( *apt] #a ( su* 
,code is am5d$ by ins]t+ aft] ! item    

relat+ to section #aci,l ! foll[+ new   
item3  ,sec4 #aci,m4 ,c]ta9 income ( law
 en=cem5t (fic]s4  4  7c7 ,effective    
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft] !
 date ( ! enactm5t ( ?is section4