,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #cbgb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,octob] #g1 #bjac,ms4 
,norton introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to ext5d c]ta9 tax       
inc5tives = inve/m5t 9 ! ,di/rict (     
,columbia4  #a4 ,%ort title ,?is ,act   
may be cit$ ,di/rict ( ,columbia        
,inc5tives = ,bus9ess & ,individual     
,inve/m5t ,act4  #b4 ,ext5sion ( c]ta9  
tax inc5tives = inve/m5t 9 ! ,di/rict ( 
,columbia  7a7 ,9 g5]al ,subsection 7f7 
( section #adjj ( ! ,int]nal ,rev5ue    
,code ( #aihf is am5d$ by /rik+ ,decemb]
 #ca1 #bjaa ea* place x appe>s & ins]t+ 
,decemb] #ca1 #bjae4  7b7 ,tax-,exempt  
,,dc emp[]m5t zone bonds ,subsection 7b7
 ( section #adjj;,a ( su* ,code is am5d$
 to read z foll[s3  7b7 ,p]iod (        
applicability ,?is section %all apply to
 bonds issu$-- 7#a7 dur+ ! p]iod beg9n+ 
on ,janu>y #a1 #aiih1 & end+ on ,decemb]
 #ca1 #bjaa1 &  7#b7 dur+ ! p]iod beg9n+

 on ! date ( ! enactm5t ( ?is p>agraph &
 end+ on ,decemb] #ca1 #bjae4  4  7c7   
,z]o-,p]c5t capital ga9s rate  7#a7     
,acquisition date ,p>agraphs            
7#b77;,a77i71 7#c77;,a71 7#d77;,a77i71 &
 7#d77;,b77i77,i7 ( section #adjj;,b7b7 
( su* ,code are ea* am5d$ by /rik+      
,janu>y #a1 #bjab & ins]t+ ,janu>y #a1  
#bjaf4  7#b7 ,limitation on p]iod ( ga9s
  7,a7 ,9 g5]al ,p>agraph 7#b7 ( section
 #adjj;,b7e7 ( su* ,code is am5d$-- 7i7 
by /rik+ ,decemb] #ca1 #bjaf & ins]t+   
,decemb] #ca1 #bjbj2 &  7ii7 by /rik+   
#bjaf 9 ! head+ & ins]t+ #bjbj4  7,b7   
,p>tn]%ips & ,s-corps ,p>agraph 7#b7 (  
section #adjj;,b7g7 ( su* ,code is am5d$
 by /rik+ ,decemb] #ca1 #bjaf & ins]t+  
,decemb] #ca1 #bjbj4  7d7 ,fir/-,"t     
homebuy] cr$it ,subsection 7i7 ( section
 #adjj;,c ( su* ,code is am5d$ by /rik+ 
,janu>y #a1 #bjab & ins]t+ ,janu>y #a1  
#bjaf4  7e7 ,effective dates  7#a7 ,9   
g5]al ,except z o!rwise provid$ 9 ?is   
subsection1 ! am5dm5ts made by ?is      
section %all apply to p]iods aft]       

,decemb] #ca1 #bjaa4  7#b7 ,tax-exempt  
,,dc emp[]m5t zone bonds ,! am5dm5t made
 by subsection 7b7 %all apply to bonds  
issu$ aft] ! date ( ! enactm5t ( ?is    
,act4  7#c7 ,acquisition dates =        
z]o-p]c5t capital ga9s rate ,! am5dm5ts 
made by subsection 7c7 %all apply to    
prop]ty acquir$ or sub/antially improv$ 
aft] ,decemb] #ca1 #bjaa4  7#d7         
,homebuy] cr$it ,! am5dm5t made by      
subsection 7d7 %all apply to homes      
pur*as$ aft] ,decemb] #ca1 #bjaa4