,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #geej  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #ab1         
#bjbf,mrs4 ,mill]-,meeks 7= h]self1     
,mrs4 ,luna1 & ,mr4 ,bilirakis7         
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to make p]man5t ! d$uction
 = s5iors1 & = o!r purposes4  #a4 ,%ort 
title  ,?is ,act may be cit$ z !        
,p]man5t ,tax ,relief = ,s5iors ,act4   
#b4 ,d$uction = s5iors made p]man5t  7a7
 ,9 g5]al ,section #aea7;d77#e77;,c77i7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by /rik+ ,9 ! case ( a taxable ye>
 beg9n+ be=e ,janu>y #a1 #bjbi1 !re &   
ins]t+ ,!re4  7b7 ,effective date ,!    
am5dm5t made by ?is section %all apply  
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbf4