,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #ceec  ,,in ,,the ,,house ,,of  
,,representatives  ,november #bj1 #bjac 
,mr4 ,brady of ,pennsylvania introduced 
the following bill2 which was referred  
to the ,committee on ,ways and ,means   
,a ,,bill  ,to allow a credit against   
income tax for employers who pay their  
,federal contractor employees           
compensation lost by reason of the      
,federal ,government shutdown4  #a4     
,credit for employers who pay ,federal  
contractor employees compensation lost  
by reason of shutdown  7a7 ,in general  
,in the case of an employer whose       
employees provide services to the       
,federal ,government in an applicable   
,federal building under a ,federal      
contract1 there shall be allowed as a   
credit against the tax imposed by       
chapter #a of the ,internal ,revenue    
,code of #aihf for the taxable year an  
amount equal to the sum of the shutdown 
payments with respect to employees of   
the taxpayer during the taxable year4   

7b7 ,definitions ,for purposes of this  
section--  7#a7 ,applicable ,federal    
building ,the term applicable ,federal  
building means any building used for    
official purposes by any office or      
entity over which the ,committee on     
,house ,administration of the ,house of 
,representatives has jurisdiction under 
the ,rules of the ,house of             
,representatives during the ,one        
,hundred ,thirteenth ,congress4  7#b7   
,shutdown payments  7,a7 ,in general    
,the term shutdown payments means any   
payment which is made by the employer to
 an individual with respect to the      
shutdown period that represents all or a
 portion of the wages the individual    
would have received from the employer if
 the individual were performing services
 for the employer under such ,federal   
contract during the shutdown period4    
7,b7 ,shutdown period ,the term shutdown
 period means the period of partial     
,federal ,government shutdown resulting 
from the lapse in ,federal              

appropriations beginning on ,october #a1
 #bjac1 and ending on ,october #af1     
#bjac4  7c7 ,special rules ,for purposes
 of this section--  7#a7 ,treated as    
part of business credit ,the credit     
determined under subsection 7a7 shall be
 treated as a credit listed in section  
#ch7;b7 for the taxable year 7and not   
allowed separately under subsection     
7a774  7d7 ,termination ,this section   
shall not apply to any payments made in 
any taxable year beginning after        
,december #ca1 #bjad4