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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.
12/2/2014--Introduced. Sets forth the rule for consideration of the bill (H.R. 5771) to amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, and for other purposes, and providing for consideration of the bill (H.R. 647) to amend the Internal Revenue Code of 1986 to provide for the tax treatment of ABLE accounts established under State programs for the care of family members with disabilities.