,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #idhi  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #be1 #bjbf,mr4  
,?ompson ( ,cali=nia 7= himself1 ,mr4   
,/eube1 ,mr4 ,v>gas1 ,mr4 ,b]gman1 ,mr4 
,ellzey1 ,ms4 ,norton1 ,mr4 ,bu*anan1   
,ms4 ,sewell1 ,mr4 ,h>rigan1 ,ms4 ,moore
 ( ,wiscons91 ,mrs4 ,kiggans ( ,virg9ia1
 & ,mr4 ,?an$>7 introduc$ ! foll[+ bill2
 :i* 0 ref]r$ to ! ,committee on ,ways &
 ,means  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to ext5d ! "t     
p]iod = ! contribution ( milit>y dea?   
b5efits to ,ro? ,i,r,as & ,cov]dell     
education sav+s acc\nts4  #a4 ,%ort     
title ,?is ,act may be cit$ z ! ,,grace 
= ,milit>y ,survivors ,act4  #b4        
,ext5sion ( "t p]iod = contribution (   
milit>y dea? b5efits to ,ro? ,i,r,as &  
,cov]dell education sav+s acc\nts  7a7  
,9 g5]al ,sections #djh;,a7e77#b77;,a7 &
 #ecj7;d77#i77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf are ea* am5d$ by /rik+    
#a-ye> p]iod & ins]t+ #c-ye> p]iod4  7b7
 ,effective dates  7#a7 ,9 g5]al ,except

 z provid$ by p>agraph 7#b71 ! am5dm5ts 
made by ?is section %all apply to am\nts
 receiv$ "u section #adgg ( title #aj1  
,unit$ ,/ates ,code1 or section #aifg ( 
title #ch ( su* ,code1 on or aft] ! date
 ( ! enactm5t ( ?is ,act4  7#b7         
,application ( am5dm5ts to am\nts       
receiv$ betwe5 ,octob] #g1 #bjja & be=e 
enactm5t ,! am5dm5ts made by ?is section
 %all apply to any contribution made    
pursuant to section #djh;,a7e77#b77;,a7 
or #ecj7;d77#e7 ( ! ,int]nal ,rev5ue    
,code ( #aihf1 z am5d$ by ?is ,act1 )   
respect to am\nts receiv$ "u section    
#adgg ( title #aj1 ,unit$ ,/ates ,code1 
or section #aifg ( title #ch ( su*      
,code1 on or aft] ,octob] #g1 #bjja1 &  
be=e ! date ( ! enactm5t ( ?is ,act1 if 
su* contribution is made be=e ! lat] (--
 7,a7 ! date :i* is #c ye>s aft] ! date 
on :i* su* am\nts 7 s receiv$1 or  7,b7 
! date :i* is #a ye> aft] ! date ( !    
enactm5t ( ?is ,act4