,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #igej  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #af1 #bjbf,mr4  
,lawl] introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to e/abli% a cap on      
income taxes on c]ta9 p5sions4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,public ,s]vice ,retirem5t ,tax ,relief 
,act ( #bjbf4  #b4 ,cap on income taxes 
on c]ta9 p5sions  7a7 ,9 g5]al ,section 
#a ( ! ,int]nal ,rev5ue ,code ( #aihf is
 am5d$ by add+ at ! end ! foll[+ new    
subsection3  7k7 ,special rule =        
individuals receiv+ c]ta9 p5sions  7#a7 
,9 g5]al ,! am\nt ( tax impos$ "u ?is   
*apt] may n exce$ ! sum (-- 7,a7 !      
non-p5sion tax am\nt1 plus  7,b7 #aj1jjj
 7#bj1jjj 9 ! case ( a qualifi$ jo9t    
return74  7#b7 ,non-p5sion tax am\nt ,= 
purposes ( ?is subsection1 ! t]m        
non-p5sion tax am\nt means ! am\nt ( tax
 impos$ "u ?is *apt]1 det]m9$ )\t reg>d 
to income receiv$ f a p5sion provid$ by 

a ,/ate or local gov]nm5t4  7#c7        
,qualifi$ jo9t return ,= purposes ( ?is 
subsection1 ! t]m qualifi$ jo9t return  
means a return ( tax fil$ jo9tly by     
sp\ses :o ea* receive income f a p5sion 
provid$ by a ,/ate or local gov]nm5t4  4
  7b7 ,effective date ,! am5dm5ts made  
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4