,,ii  #aai? ,,congress  #a/ ,session    
,s4 #bbcj  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #i1 #bjbe,ms4    
,cortez ,ma/o 7= h]self1 ,ms4 ,ros51 &  
,mr4 ,cruz7 introduc$ ! foll[+ bill2 :i*
 0 read twice & ref]r$ to ! ,committee  
on ,f9ance  ,a ,,bill  ,to am5d !       
,int]nal ,rev5ue ,code ( #aihf to       
re9/ate ! rules = wag]+ losses4  #a4    
,%ort title ,?is ,act may be cit$ z !   
,facilitat+ ,useful ,loss ,limitations  
to ,help ,our ,unique ,s]vice ,economy  
7,,full ,,h\se7 ,act4  #b4 ,re9/atem5t (
 rules = wag]+ losses  7a7 ,9 g5]al     
,section #afe7;d7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ to read z foll[s3
  7d7 ,wag]+ losses ,losses f wag]+     
transactions %all be all[$ only to !    
ext5t ( ! ga9s f su* transactions4 ,=   
purposes ( ! prec$+ s5t5ce1 ! t]m losses
 f wag]+ transactions includes any      
d$uction o!rwise all[able "u ?is *apt]  
incurr$ 9 c>ry+ on any wag]+            
transaction4  4  7b7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 

to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbe4