[Congressional Record (Bound Edition), Volume 148 (2002), Part 9]
[House]
[Pages 12246-12249]
[From the U.S. Government Publishing Office, www.gpo.gov]




                 ARMED FORCES TAX FAIRNESS ACT OF 2002

  Mr. HOUGHTON. Mr. Speaker, I move to suspend the rules and pass the 
bill (H.R. 5063) to amend the Internal Revenue Code of 1986 to provide 
a special rule for members of the uniformed services in determining the 
exclusion of gain from the sale of a principal residence and to restore 
the tax exempt status of death gratuity payments to members of the 
uniformed services.
  The Clerk read as follows:

                               H.R. 5063

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Armed Forces Tax Fairness 
     Act of 2002''.

     SEC. 2. SPECIAL RULE FOR MEMBERS OF UNIFORMED SERVICES IN 
                   DETERMINING EXCLUSION OF GAIN FROM SALE OF 
                   PRINCIPAL RESIDENCE.

       (a) In General.--Subsection (d) of section 121 of the 
     Internal Revenue Code of 1986 (relating to exclusion of gain 
     from sale of principal residence) is amended by adding at the 
     end the following new paragraph:
       ``(9) Members of uniformed services.--
       ``(A) In general.--At the election of an individual with 
     respect to a property, the running of the 5-year period 
     described in subsection (a) with respect to such property 
     shall be suspended during any period that such individual or 
     such individual's spouse is serving on qualified official 
     extended duty as a member of the uniformed services.
       ``(B) Maximum period of suspension.--The 5-year period 
     described in subsection (a) shall not be extended more than 5 
     years by reason of subparagraph (A).
       ``(C) Qualified official extended duty.--For purposes of 
     this paragraph--
       ``(i) In general.--The term `qualified official extended 
     duty' means any extended duty while serving at a duty station 
     which is at least 250 miles from such property or while 
     residing under Government orders in Government quarters.
       ``(ii) Uniformed services.--The term `uniformed services' 
     has the meaning given such term by section 101(a)(5) of title 
     10, United States Code, as in effect on the date of the 
     enactment of this paragraph.
       ``(iii) Extended duty.--The term `extended duty' means any 
     period of active duty pursuant to a call or order to such 
     duty for a period in excess of 180 days or for an indefinite 
     period.
       ``(D) Special rules relating to election.--
       ``(i) Election limited to 1 property at a time.--An 
     election under subparagraph (A) with respect to any property 
     may not be made if such an election is in effect with respect 
     to any other property.
       ``(ii) Revocation of election.--An election under 
     subparagraph (A) may be revoked at any time.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to elections made after the date of the enactment 
     of this Act for suspended periods under section 121(d)(9) of 
     the Internal Revenue Code of 1986 (as added by this section) 
     beginning after such date.

     SEC. 3. RESTORATION OF FULL EXCLUSION FROM GROSS INCOME OF 
                   DEATH GRATUITY PAYMENT.

       (a) In General.--Subsection (b)(3) of section 134 of the 
     Internal Revenue Code of 1986 (relating to certain military 
     benefits) is amended by adding at the end the following new 
     subparagraph:
       ``(C) Exception for death gratuity adjustments made by 
     law.--Subparagraph (A) shall not apply to any adjustment to 
     the amount of death gratuity payable under chapter 75 of 
     title 10, United States Code, which is pursuant to a 
     provision of law enacted before December 31, 1991.''.
       (b) Conforming Amendment.--Subparagraph (A) of section 
     134(b)(3) of such Code is amended by striking ``subparagraph 
     (B)'' and inserting ``subparagraphs (B) and (C)''.
       (c) Effective Date.--The amendments made by this section 
     shall apply with respect to deaths occurring after September 
     10, 2001.

  The SPEAKER pro tempore. Pursuant to the rule, the gentleman from New 
York (Mr. Houghton) and the gentleman from New York (Mr. McNulty) each 
will control 20 minutes.
  The Chair recognizes the gentleman from New York (Mr. Houghton).
  Mr. HOUGHTON. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, this is an important bill. It has two features to it. 
First, it increases the tax-free death benefit payment provided to 
members of the Armed Services who are on active duty. The present 
exempt amount is $3,000. The bill increases that to $6,000. In 1991, 
during Desert Storm, this death benefit paid to the survivors was 
increased from $3,000 to $6,000, but the tax amount was not changed, so 
that the extra $3,000 has been subject to tax since that time. What 
this does, the bill will correct that oversight.
  The second feature, Mr. Speaker, is the bill will allow members of 
the uniformed services who are transferred to take advantage of the 
present-law capital gains tax relief on the sale of their home, the way 
all the rest of us can do. An individual is not subject to the first 
$250,000, or, for a couple, $500,000 on a joint return on the sale of a 
home if it has been lived in as a principal residence for 2 out of the 
last 5 years.
  Uniformed members are transferred around this country and overseas at 
someone else's choosing. This happens so many times that it is 
impossible for them to meet the 5-year rule. What this bill would do is 
suspend the running of the 5-year rule for a total of 5 years during 
the time they are assigned away from home.
  Furthermore, Mr. Speaker, although the provisions in this bill apply 
only to the military and uniformed service members, there are other 
citizens who work abroad for the government or foreign service 
officers, as well as employees of businesses, who have the same problem 
with the 5-year rule. At some point, not now, but at some point we need 
to consider their needs so that the rule is uniform.
  Mr. Speaker, I reserve the balance of my time.
  Mr. McNULTY. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, during this time of heightened military engagement, the 
benefits provided under this bill should go to our men and women in 
uniform without delay. The high price they are willing to pay is often 
overlooked during peacetime, but war quickly reminds us of their 
willingness to place their lives on the line for all that we hold dear. 
The families of these men and women deserve any help we can provide in 
making their lives a bit easier.
  This bill responds, as my colleague from New York pointed out, to two 
areas of need. It provides much-needed relief to members of our 
military through favorable tax treatment of death benefits paid on 
behalf of military personnel who die in the line of duty. In addition, 
the bill eases the burden currently experienced by certain military 
personnel with respect to the exclusion of gain on the sale of their 
principal residence.
  We all agree that the current death benefit of $3,000 is inadequate. 
This position was adopted earlier when the benefit was increased from 
$3,000 to $6,000 through the appropriations process. We must now ensure 
that our military men and women receive the full benefits as intended. 
Thus, under the bill the full amount of the death penalty payable, 
which is $6,000, would be excluded from income.
  The second provision of the bill would ensure that certain military 
personnel are not denied the benefits of excluding an amount of the 
gain realized upon the sale of a principal residence simply because of 
extended military assignments away from home. Current law provides an 
individual taxpayer an exclusion from tax of up to $250,000, or 
$500,000 if married and filing

[[Page 12247]]

a joint return, of gains realized on the sale or exchange of a 
principal residence. To qualify, the taxpayer must have owned and used 
the residence as a principal residence for at least 2 of the 5 years 
prior to the sale or exchange.
  Many of our military personnel do not receive this benefit because 
they are stationed away from home for an extended tour of duty. Thus, 
they fail to meet the so-called 2 of the 5 preceding years rule. This 
bill would ensure that this benefit is not lost because of an extended 
tour of duty. Under the bill, military personnel would be permitted to 
exclude any time spent on an extended tour of duty for purposes of 
meeting the 2 of 5 preceding years rule.
  This provides the benefits which were intended when the law was 
enacted. I do not believe anyone in this body would argue that the 
Congress intended to deny this benefit to the men and women who 
faithfully serve in our Armed Forces. This provision brings about the 
fair and intended results.
  I join the gentleman from New York (Mr. Houghton) in strongly 
supporting this bill, H.R. 5063, and I urge all of my colleagues to 
support it as well.
  Mr. Speaker, I reserve the balance of my time.
  Mr. HOUGHTON. Mr. Speaker, I yield 3 minutes to the gentleman from 
Texas (Mr. Sam Johnson).
  Mr. SAM JOHNSON of Texas. Mr. Speaker, I thank the gentleman for 
yielding me time.
  Mr. Speaker, it is a great honor to be here today in support of 
improving the quality of life for the men and women of our military and 
their loved ones with this Armed Forces Tax Fairness Act.
  Let me begin by saying how extremely proud I am of the men and women 
who serve in our military, as well as their families. No matter where I 
go, I have the absolute rapt attention from everyone when I talk about 
members of our Armed Services and the great job they are doing today. I 
hope that our troops know that all across the Nation, citizens are 
proud of our troops and that Americans are grateful for the sacrifices 
that they and their families make for the defense of our Nation.
  The bill we debate here today will put some muscle behind our 
statements of appreciation. While one could never, ever, put a price on 
life, as a very small token of respect and condolences, the military 
provides a death benefit for survivors called a death gratuity after 
the loss of a loved one. This money can be used to fly family members 
to a funeral or pay for memorial service expenses.
  Unfortunately, in the last decade a large portion of that money has 
gone back to the Federal Government. The death gratuity was increased 
from $3,000 to $6,000 during the Persian Gulf War, but our Tax Code 
failed to keep up with the military changes. As a result, only half of 
that $6,000 is tax-free today.
  During times of war and times of peace, every military family prays 
for the safety of their loved ones. A visit by a military chaplain 
bearing bad news one day is only compounded by the horror of the tax 
man soon after.
  Taxing the loved ones' loss is one of the most inappropriate, 
irresponsible and immoral forms of taxation. Today's action will change 
that. This exclusion would be effective for those who died in the 
Pentagon, have fought for freedom in Afghanistan, and any service 
member killed while defending this country on September 11 or since 
that tragic day.
  Mr. Speaker, I remember when my wife talked about the chaplain coming 
up to her front door just when I was missing in action. Those families 
who have suffered, suffered through the death of a loved one killed in 
action by terrorism, should not have to give one nickel more to Uncle 
Sam.
  The other important change being made concerns housing of military 
families. The act would provide a reasonable accommodation to members 
of the military so they, too, can benefit from the current $500,000 
exclusion from capital gains on the sale of a home.
  To get this exclusion, a family must live in a home for at least 2 of 
the previous 5 years. This is generally reasonable, but for those 
serving in the military, such a requirement is out of their control 
when their orders ship them to any of the four corners of the earth.
  I know firsthand about being transferred. As a 29-year veteran of the 
Air Force, my wife Shirley and our three kids and I moved 17 times. It 
is a reality of military life. It is fair for the Tax Code to hold them 
harmless for the time when they are not living in their own homes 
because of military orders.

                              {time}  1300

  Do not worry. Service members will not be able to become real estate 
moguls by buying property all over the country and getting this 
benefit. It is only relevant for one property per family.
  Today's action is one more way Congress can say ``thank you'' to our 
brave military men and women, as well as their families. I hope the 
Senate follows suit for the families and for freedom, and sends this 
bill to the President soon.
  Mr. HOUGHTON. Mr. Speaker, I thank the gentleman from Texas very much 
for those wonderful and eloquent words.
  Mr. Speaker, I yield 2 minutes to the gentleman from North Carolina 
(Mr. Jones).
  Mr. JONES of North Carolina. Mr. Speaker, I want to first thank the 
gentleman from California (Mr. Thomas) and the gentleman from New York 
(Mr. Rangel) and the gentleman from New York (Mr. Houghton) and the 
gentleman from New York (Mr. McNulty) for bringing this legislation 
forward.
  I think, after the celebration of our freedom last Thursday, that it 
is just and appropriate that we should bring this legislation forward. 
I actually got involved with H.R. 3973 2 or 3 months ago when I learned 
that the tax was on the death gratuity of our military; and I worked 
both sides of the political aisle. We had over 110 sponsors for that 
legislation, because all of us were surprised that there was still that 
tax on the death gratuity. So I want to compliment the chairman and the 
ranking member for bringing this legislation forward.
  I am pleased to say, as the gentleman from Texas (Mr. Johnson), who 
was a former POW, said, that we have so many wonderful men and women in 
uniform who serve this Nation and are willing to be called to give 
their life for America at any time; and to eliminate this death tax, 
death gratuity tax, on the family after they have lost a loved one is 
absolutely the right thing to do. It should be, as it is to my 
colleagues, unacceptable that this death gratuity tax is in the law 
now, but we are going to eliminate that with the passage of this 
legislation.
  In addition, I would like to thank the gentleman from New York (Mr. 
Houghton), the chairman of the subcommittee, and others, because I have 
also shared their concern about the fact that our military was left out 
of the Taxpayers Relief Act of 1997, when we allowed for the first sale 
of a home that the capital gains tax would not apply. So I am pleased, 
after 5 years, I say to my colleagues, that they are bringing this 
forward and bringing this relief to the men and women in uniform.
  The last point on that is that I did talk to Chairman Archer at the 
time, back in 1998, and he said that it was a mistake, that the 
military should have been included; so I am delighted with the efforts 
of my colleagues that we are moving this forward.
  Mr. Speaker, in closing, I would just like to say that I give my 
strong support and appreciation to the leadership for bringing this act 
to the floor of the House.
  Mr. HOUGHTON. Mr. Speaker, I yield 3 minutes to the gentleman from 
Mississippi (Mr. Pickering).
  Mr. PICKERING. Mr. Speaker, to the gentleman from New York (Mr. 
McNulty), I rise in proud support and sponsorship of the Armed Forces 
Tax Relief Act of 2002.
  As we return from the 4th of July recess, I can think of nothing more 
appropriate or better to do than to correct the injustice and the wrong 
code in our tax system that we would take a

[[Page 12248]]

tax at the very worst time in an armed service member's family's life 
when they have lost someone in the line of duty, in combat. We, as a 
government, have said that we will give that family a death benefit. We 
should not be taxing them on that; we should be helping them.
  Mr. Speaker, I agree with the gentleman from Texas. This is simply 
wrong and immoral. We must do something. This act will correct that 
injustice, and we will say to the family, we are proud of your family 
member's service to our country. We want to help you in this most 
difficult time, and we will not increase your burden, but we will stand 
with you and try to comfort, not tax you.
  The other thing that is most important in an armed service member's 
family's life is when they move or sell their home and the quality of 
life that is so critical to be able to sell a home and buy a home and 
improve that home, and to create the comfort and the quality for their 
children. We should not be taxing them in a way that makes that very 
important and essential component of their quality of life more 
difficult. So I am very proud to see that we are adjusting the Tax 
Code.
  In my home State of Mississippi, we have two military bases in 
Meridian and Columbus, Mississippi. Our Air Guard and our other Guard 
and Reserve forces are being deployed on an even more frequent basis, 
and we should not count that time of their serving our country, being 
deployed in foreign countries, fighting a war on terrorism or 
conducting humanitarian missions or whatever their mission may be, and 
then penalizing them as they try to sell their home and create a better 
place and a better home for their family.
  So this is an act that is long overdue. It is something that is done 
in tribute on this, the week after the 4th of July, as our men and 
women are fighting a war on terrorism. I can think of nothing more 
appropriate or right to do as we today pass, later this afternoon, the 
Armed Services Tax Fairness Act of 2002.
  Mr. HOUGHTON. Mr. Speaker, I yield 2 minutes to the gentleman from 
Pennsylvania (Mr. Gekas).
  Mr. GEKAS. Mr. Speaker, I thank the gentleman for yielding me this 
time.
  When I served in the United States Army, I remember very well, I can 
trace my steps during that time very vividly, I was transferred four 
times. That is not unusual for any member of the Armed Forces, no 
matter which branch it might be.
  During that time, I did not have any property problems. I owned no 
property, so some of these provisions which we attack here today would 
not have applied to me. But some of the people with whom I served would 
have faced tax consequences if we were in a position not to do 
something, as we are doing here today.
  The point is that transfers being a way of life, it is possible that 
the capital gains tax relief that is granted to people otherwise would 
not be granted to a member of the armed services because of the rapid 
transferability of every single member of the United States Army, Navy, 
Marines, the entire gamut of the Armed Forces.
  What we do here today is to grant members of the Armed Forces the 
stability in their tax structure that they otherwise would not be able 
to garner. So when we do this, we honor the members of the Armed Forces 
and we pay heed to their special tax consequences if we did not have 
the vision to foresee some of the problems that they might face. This 
bill foresees it and remedies it.
  Mr. HOUGHTON. Mr. Speaker, I yield 2 minutes to the gentleman from 
Virginia (Mr. Forbes).
  Mr. FORBES. Mr. Speaker, I thank the gentleman from New York for 
yielding me this time.
  I am very proud to rise in support of this important legislation. On 
September 11, our Nation suffered a great tragedy. The enemies of 
freedom made a deliberate attack upon our people and our soil and our 
way of life. But those enemies were mistaken if they believed that such 
an attack could turn us away from the principles of liberty and freedom 
that we hold so dear.
  Despite the strains of the war on terror, America's military is still 
the strongest in the world. However, the true power behind America's 
military might is not the high-tech tanks and planes and guns that we 
have; it is the fighting American soldier, sailor, airman and Marine 
that operates those weapons.
  People are the true power behind America's military might. People fly 
planes and drive tanks and ride on horseback through the mountains of 
Afghanistan. People sail into harm's way and launch from the decks of 
aircraft carriers. People guard over the very freedom that makes this 
country the best in the world. There is no warfighting without 
warfighters, and if we do not protect our people, we will lose them.
  Only two things in life they say are certain: death and taxes. But 
how in the world can we possibly continue to justify penalizing our 
service members who risk their lives to protect this government by then 
turning around and taxing them on the benefits their families receive 
because they gave their lives for us? It makes absolutely no sense for 
our government to bestow a gratuity upon the American service member 
only so that we can take it away after he has given the ultimate 
sacrifice.
  Please join me in supporting this important legislation to remove 
death gratuity payments from members of the armed services.
  Mr. McNULTY. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, I work very hard these days on trying to keep my 
priorities straight, and part of that is remembering that had it not 
been for all of the men and women who wore the uniform of the United 
States military through the years, I would not have the privilege as an 
American citizen of going around bragging, as I often do, about how we 
live in the freest and most open democracy on the face of the Earth.
  Freedom is not free. We have paid a tremendous price for it. I try 
not to let a day go by without remembering with deep gratitude all of 
those who, like my own brother, Bill, made the supreme sacrifice, and 
all of those who, like many members of this Chamber, served in our 
Armed Forces, came back home, continued to render outstanding service 
and raised beautiful families to carry on their fine traditions.
  Like many Members, I attended a number of events over the July 4th 
weekend. One of them was on Sunday, July 7th, with survivors of the 
Battle of Saipan. They recalled with great sorrow how 80 percent of the 
people that they served with at the time did not come home alive.
  But they survived. This was a very special group, Mr. Speaker, 
because they had never received the medals that they had earned 58 
years before. Thankfully, one of the things that we can do, as Members 
of Congress, is to try to rectify that.
  On that day, I had the honor of pinning on their lapels literally 
dozens of those medals, including Bronze Stars and Purple Hearts, which 
they earned 58 years prior--to the day--but had never received. People 
like Nick Grinaldo and Joe Mariano, Adam Weasack, Ralph Colangione, 
Frank Pusatere, and Sammy DiNova; and people like the gentleman from 
Texas (Mr. Johnson), who just left this Chamber, who served our 
country, was a prisoner of war, who endured torture on our behalf.
  These are the reasons why, when I get up in the morning, my 
priorities, Mr. Speaker, are to thank God for my life and veterans for 
my way of life.
  Beyond winning the two great World Wars of this century, think of 
what their service and their vigilance has meant just in the past 
decade or so: the democratization of all of Eastern Europe. And I can 
remember, as those Communist countries were falling in 1989, Erich 
Honecker, then the leader of East Germany, standing up before the world 
and making the pronouncement, ``This is where it stops. It shall not 
happen here,'' meaning the democracy movement. Three weeks later he was

[[Page 12249]]

no longer the leader of East Germany. He was replaced by Egon Krenz, 
who decided to adopt what he called, ``the moderate hard line,'' 
meaning he was going to try to preserve the Communist system and just 
appease the democratic movement. And he was quickly dispatched, and we 
know the rest of the story.
  What a great thrill it was for me in the spring of 1990, to travel 
and visit our troops in Germany. They flew me into Berlin and they took 
me to the Berlin Wall, as the people were out there with their hammers 
and chisels, tearing down the wall piece by piece. Our soldiers made 
that happen. I got a hammer and chisel, and I went out there and I 
banged away at the wall myself, and I brought back some of those pieces 
of wall and gave them to veterans and thanked them for what they had 
done for the people of that region and for every citizen of the Free 
World.
  And the year after that, the breakup of the Soviet Union into 15 
individual democratic republics. Who would have predicted that even a 
short time prior?

                              {time}  1315

  I thank this body for sending me over to one of those republics when 
they were having their independence referendum in Armenia. I went over 
with three of my other colleagues and watched in awe as 95 percent of 
the people over the age of 18 in that country went out and voted, a 
privilege none of them had experienced before in their lives. I watched 
them stand in line for hours for the privilege of the right to vote.
  Then it was a beautiful scene, because when they finished voting, 
they did not go home. They had little banquets in every little polling 
place to celebrate their independence. What a great thrill it was for 
me as a Representative of the United States Congress to be there with 
them the next day in the streets of Yeravan, their capital, as they 
danced and sang and shouted (Armenian phrase), ``Ketse azat ankakh 
Hayastar,'' which means, ``Long live free and independent Armenia.'' 
And then pointed to the United States of America as their example of 
what they wanted to be as a democracy.
  At that moment, I was never more proud to be an American. But I 
remembered why I had that feeling: the men and women who put on the 
uniform of the United States military through the years and put their 
lives on the line for me, for my family, and every citizen of this 
country.
  This bill today, Mr. Speaker, is peanuts; it is small-time stuff; it 
is a couple of minor tax breaks. But we should enact it and build on it 
and remember why we have the great privileges we have in this country: 
the men and women of our Armed Forces.
  Mr. Speaker, I urge my colleagues to support this legislation, and I 
yield back the balance of my time.
  Mr. HOUGHTON. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, I would like to thank the gentleman from New York (Mr. 
McNulty) for those wonderful words. Many strong words have been uttered 
by many strong people here, and I will not try to add to those.
  Suffice it to say, Mr. Speaker, that this is a fair bill, it is the 
right bill, it is the right bill at the right time; and I would like 
to, as with the gentleman from New York (Mr. McNulty), urge Members to 
support H.R. 5063.
  Mr. GILMAN. Mr. Speaker, I rise today in strong support of H.R. 5063, 
the Armed Services Tax Fairness Act.
  Everyday the men and women of the Armed Services risk their lives to 
defend our country. After September 11th the burden upon the men and 
women in uniform has grown exponentially. As it is, many in the Armed 
Forces claim that their pay is low. The least that we could do would be 
to give those who serve our country some type of financial relief.
  Back in 1991, the gratuity death payment was increased from $3,000 to 
$6,000, however the Tax Code was not adjusted to reflect the change. As 
a result only the first $3,000 is truly tax-free. House Resolution 5063 
would change this so that all of the gratuity death payment money would 
be exempt from taxes.
  Furthermore, this bill would protect armed services personnel who are 
transferred to take advantage of capital gains tax relief on any home 
sales. Currently, the law states that a person is not subject to 
capital gains tax on the first $250,000 when selling a home and 
$500,000 for a married couple. However, only people who live in their 
home for at least 2 out of the past 5 years can take advantage of 
exemption. Armed service men and women often are not able to satisfy 
the 5-year rule and therefore are not able to take advantage of this 
tax relief. House Resolution 5063 would address this by providing that 
even when men and women of the Armed Forces are transferred, it will 
put them in the same position as if they had been living at home while 
serving elsewhere.
  Accordingly, I urge all of our colleagues to support H.R. 5063, the 
Armed Services Tax Fairness Act. This is simply the right and fair 
thing to do for all those in uniform who risk their lives everyday for 
our Nation.
  Mr. HOUGHTON. Mr. Speaker, I yield back the balance of my time.
  The SPEAKER pro tempore (Mr. Petri). The question is on the motion 
offered by the gentleman from New York (Mr. Houghton) that the House 
suspend the rules and pass the bill, H.R. 5063.
  The question was taken.
  The SPEAKER pro tempore. In the opinion of the Chair, two-thirds of 
those present have voted in the affirmative.
  Mr. HOUGHTON. Mr. Speaker, on that I demand the yeas and nays.
  The yeas and nays were ordered.
  The SPEAKER pro tempore. Pursuant to clause 8 of rule XX and the 
Chair's prior announcement, further proceedings on this motion will be 
postponed.

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