,,ii  #aai? ,,congress  #b;d ,session   
,s4 #eejg  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #bd1         
#bjbf,mr4 ,wyd5 introduc$ ! foll[+ bill2
 :i* 0 read twice & ref]r$ to !         
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 exp& retirem5t sav+s opportunities = m 
,am]ican families4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,sav]'s ,mat*     
,enhancem5t ,act ( #bjbf4  #b4          
,enhancem5t ( sav]'s mat*  7a7 ,increase
 9 mat*+ rate  7#a7 ,9 g5]al ,p>agraph  
7#a7 ( section #fdcc7;b7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
#ej p]c5t & ins]t+ #ajj p]c5t4  7#b7    
,con=m+ am5dm5t ,p>agraph 7#b7 ( section
 #fdcc7;b7 ( su* ,code is am5d$ by /rik+
 #ej & ins]t+ #ajj4  7b7 ,expansion (   
eligibility  7#a7 ,9 g5]al ,clause 7i7 (
 section #fdcc7;b77#c77;,a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by /rik+
 #da1jjj & ins]t+ #he1jjj4  7#b7 ,con=m+
 am5dm5t ,p>agraph 7#a7 ( section       
#fdcc7;h7 ( su* ,code is am5d$ by /rik+ 

#da1jjj & ins]t+ #he1jjj4  7c7 ,ro?     
treatm5t ( mat*+ contributions  7#a7 ,9 
g5]al ,subp>agraph 7,a7 ( section       
#fdcc7;e77#b7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ subclause    
7,,ii7 ( clause 7i7 & all t foll[s ?r\gh
 clause 7ii7 & ins]t+ ! foll[+3  7,,ii7 
consi/s ( a qualifi$ ,ro? contribution  
program 7z def9$ 9 section #djb;,a7b771 
or  7ii7 a ,ro? ,,ira1  4  7#b7         
,treatm5t z ,ro? contribution ,p>agraph 
7#b7 ( section #fdcc7;f7 ( su* ,code is 
am5d$-- 7,a7 by /rik+ clauses 7i7 & 7ii7
 ( subp>agraph 7,a7 !re( & ins]t+ !     
foll[+3  7i7 a designat$ ,ro?           
contribution 7z def9$ 9 section         
#djb;,a7c77#a77 :i* is an elective      
def]ral made by ! individual1 if        
contribut$ to an applicable retirem5t   
sav+s vehicle describ$ 9 subsection     
7e77#b77;,a77i71 or  7ii7 a ,ro? ,,ira  
contribution made by su* individual1 if 
contribut$ to su* a plan1  1  7,b7 by   
/rik+ & at ! end ( subp>agraph 7,b71    
7,c7 by /rik+ ! p]iod at ! end (        

subp>agraph 7,c7 & ins]t+ 1 &1 &  7,d7  
by add+ at ! end ! foll[+ new           
subp>agraph3  7,d7 9 ! case ( a         
designat$ ,ro? contribution1 su*        
contribution %all be excludable f gross 
income )\t reg>d to section             
#djb;,a7a77#a74  4  7#c7 ,con=m+        
am5dm5ts  7,a7 ,subp>agraph 7,b7 (      
section #fdcc7;f77#b7 ( su* ,code is    
am5d$ by ins]t+ 1 #djb;,a7c77#b7 aft]   
#djb7;g77#a74  7,b7 ,subp>agraph 7,b7 ( 
section #fdcc7;f77#f7 ( su* ,code is    
am5d$ by /rik+ ! comma at ! end ( clause
 7i7 & ins]t+ 1 &1 by /rik+ clause 7ii71
 & by r$esignat+ clause 7iii7 z clause  
7ii74  7d7 ,inflation adju/m5t ,p>agraph
 7#a7 ( section #fdcc7;h7 ( su* ,code1 z
 am5d$ by subsection 7b77#b71 is fur!r  
am5d$ by /rik+ ! #he1jjj am\nt & ins]t+ 
! #b1jjj am\nt 9 subsection 7a7 & !     
#he1jjj am\nt4  7e7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbf4