,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #gcdi  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #d1 #bjbf,mr4
 ,b>rett introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to give individuals )    
deceas$ sp\ses ! same exclusion ( ga9 f 
! sale ( a pr9cipal resid5ce z is all[$ 
to m>ri$ c\ples1 reg>dless ( h[ mu* "t  
has pass$ s9ce su* dea?4  #a4 ,%ort     
title ,?is ,act may be cit$ z ! ,"t to  
,heal ,act4  #b4 ,special rule = c]ta9  
home sales by individuals ) deceas$     
sp\ses  7a7 ,9 g5]al ,section           
#aba7;b77#d7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ to read z foll[s3  7#d7
 ,special rule = c]ta9 sales by         
individuals ) deceas$ sp\ses ,9 ! case (
 a sale or ex*ange ( prop]ty by an      
individual ^: sp\se is deceas$ on ! date
 ( su* sale or ex*ange1 p>agraph 7#a7   
%all be appli$ by sub/itut+ #ejj1jjj =  
#bej1jjj if-- 7,a7 ! requirem5ts (      
p>agraph 7#b77;,a7 7 met imm$iately be=e

 su* date ( dea?1 &  7,b7 su* individual
 has n rem>ri$ at any "t aft] su* date (
 dea? & be=e ! close ( ! taxable ye> 9  
:i* su* sale occurs4  4  7b7 ,effective 
date ,! am5dm5t made by ?is section %all
 apply to sales & ex*anges made 9       
taxable ye>s beg9n+ aft] ! date ( !     
enactm5t ( ?is ,act4