(G) in section 119(a), by striking ‘‘him, his 
spouse, or any of his dependents by or on be-
half of his employer’’ and inserting ‘‘the em-
ployee or the employee’s spouse or dependents 
by or on behalf of the employer of the em-
ployee’’; 
(H) in section 119(a)(2), by striking ‘‘his’’ 
both places it appears and inserting ‘‘the em-
ployee’s’’; 
(I) in section 119(d)(3)(B), by striking 
‘‘his spouse, and any of his dependents’’ and in-
serting ‘‘the employee’s spouse, and any of the 
employee’s dependents’’; 
(J) in section 129(b)(2), by striking ‘‘him-
self’’ and inserting ‘‘the spouse’s self’’; 
(K) in section 170(b)(1)(F)(iii)— 
(i) by striking ‘‘his spouse’’ and in-
serting ‘‘the spouse of such donor’’; and 
(ii) by striking ‘‘his death or after the 
death of his surviving spouse if she’’ and 
inserting ‘‘the death of the donor or after 
the death of the donor’s surviving spouse if 
such surviving spouse’’; 
(L) in section 213(c)(1)— 
VerDate Sep 11 2014 
02:29 Jun 20, 2019
Jkt 089200
PO 00000
Frm 00019
Fmt 6652
Sfmt 6201
E:\BILLS\H3299.IH
H3299
pamtmann on DSKBFK8HB2PROD with BILLS
(i) by striking ‘‘his estate’’ and insert-
ing ‘‘the estate of the taxpayer’’; and 
(ii) by striking ‘‘his death’’ and insert-
ing ‘‘the death of the taxpayer’’; 
(M) in section 213(d)(7), by striking ‘‘he’’ 
and inserting ‘‘the taxpayer’’; 
(N) in section 217(g)— 
(i) by striking ‘‘, his spouse, or his de-
pendents’’ in paragraph (2) and inserting 
‘‘or the spouse or dependents of such mem-
ber’’; 
(ii) by striking ‘‘his dependents’’ in 
paragraph (3) and inserting ‘‘dependents’’; 
and 
(iii) by striking ‘‘his spouse’’ each 
place it appears in paragraph (3) and in-
serting ‘‘the member’s spouse’’; 
(O) in section 217(i)(3)(A), by striking 
‘‘his’’; 
(P) in section 267(c), by striking ‘‘his’’ 
each place it appears and inserting ‘‘the individ-
ual’s’’; 
(Q) in section 318(a)(1)(A)(ii), by striking 
‘‘his’’ and inserting ‘‘the individual’s’’; 
VerDate Sep 11 2014 
02:29 Jun 20, 2019
Jkt 089200
PO 00000
Frm 00020
Fmt 6652
Sfmt 6201
E:\BILLS\H3299.IH
H3299
pamtmann on DSKBFK8HB2PROD with BILLS
(R) in section 402(l)(4)(D), by striking ‘‘, 
his spouse, and dependents’’ and inserting ‘‘and 
the spouse and dependents of such officer’’; 
(S) in section 415(l)(2)(B), by striking ‘‘, 
his spouse, or his dependents’’ and inserting 
‘‘or the participant’s spouse or dependents’’; 
(T) in section 420(f)(6)(A), by striking 
‘‘his covered spouse and dependents’’ each place 
it appears and inserting ‘‘the covered spouse 
and dependents of such retiree’’; 
(U) in section 424(d)(1), by striking ‘‘his’’ 
and inserting ‘‘the individual’s’’; 
(V) in section 544(a)(2), by striking ‘‘his’’ 
each place it appears and inserting ‘‘the individ-
ual’s’’; 
(W) in section 911(c)(3), by striking 
‘‘him’’ each place it appears in subparagraphs 
(A) and (B)(ii) and inserting ‘‘the individual’’; 
(X) in section 1015(d)(3), by striking ‘‘his 
spouse’’ and inserting ‘‘the donor’s spouse’’; 
(Y) in section 1563(e)— 
(i) by striking ‘‘his children’’ both 
places it appears in paragraphs (5)(D) and 
(6)(A) and inserting ‘‘the individual’s chil-
dren’’; and 
VerDate Sep 11 2014 
02:29 Jun 20, 2019
Jkt 089200
PO 00000
Frm 00021
Fmt 6652
Sfmt 6201
E:\BILLS\H3299.IH
H3299
pamtmann on DSKBFK8HB2PROD with BILLS
(ii) by striking ‘‘his parents’’ both 
places it appears in subparagraphs (A) and 
(B) of paragraph (6) and inserting ‘‘the 
individual’s parents’’; 
(Z) in section 1563(f)(2)(B), by striking 
‘‘him’’ and inserting ‘‘the individual’’; 
(AA) in section 2012(c), by striking ‘‘his 
spouse’’ and inserting ‘‘the decedent’s spouse’’; 
(BB) in section 2032A(e)(10), by striking 
‘‘his surviving spouse’’ and inserting ‘‘the dece-
dent’s surviving spouse’’; 
(CC) in section 2035(b)— 
(i) by striking ‘‘his estate’’ and insert-
ing ‘‘the decedent’s estate’’; and 
(ii) by striking ‘‘his spouse’’ and in-
serting ‘‘the decedent’s spouse’’; 
(DD) in subsections (a) and (b)(5) of sec-
tion 2056, by striking ‘‘his’’; 
(EE) in section 2523(b)— 
(i) by striking ‘‘(or his heirs or as-
signs) or such person (or his heirs or as-
signs)’’ in paragraph (1) and inserting 
‘‘(or the donor’s heirs or assigns) or such 
person (or such person’s heirs or assigns)’’; 
VerDate Sep 11 2014 
02:29 Jun 20, 2019
Jkt 089200
PO 00000
Frm 00022
Fmt 6652
Sfmt 6201
E:\BILLS\H3299.IH
H3299
pamtmann on DSKBFK8HB2PROD with BILLS