,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #ceec  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,novemb] #bj1 #bjac   
,mr4 ,brady ( ,p5nsylvania introduc$ !  
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to all[ a cr$it aga9/ income tax =     
employ]s :o pay _! ,f$]al contractor    
employees comp5sation lo/ by reason ( ! 
,f$]al ,gov]nm5t %utd[n4  #a4 ,cr$it =  
employ]s :o pay ,f$]al contractor       
employees comp5sation lo/ by reason (   
%utd[n  7a7 ,9 g5]al ,9 ! case ( an     
employ] ^: employees provide s]vices to 
! ,f$]al ,gov]nm5t 9 an applicable      
,f$]al build+ "u a ,f$]al contract1 !re 
%all be all[$ z a cr$it aga9/ ! tax     
impos$ by *apt] #a ( ! ,int]nal ,rev5ue 
,code ( #aihf = ! taxable ye> an am\nt  
equal to ! sum ( ! %utd[n paym5ts )     
respect to employees ( ! taxpay] dur+ ! 
taxable ye>4  7b7 ,def9itions ,=        
purposes ( ?is section--  7#a7          
,applicable ,f$]al build+ ,! t]m        
applicable ,f$]al build+ means any      

build+ us$ = (ficial purposes by any    
(fice or entity ov] :i* ! ,committee on 
,h\se ,adm9i/ration ( ! ,h\se (         
,repres5tatives has jurisdiction "u !   
,rules ( ! ,h\se ( ,repres5tatives dur+ 
! ,"o ,hundr$ ,?irte5? ,congress4  7#b7 
,%utd[n paym5ts  7,a7 ,9 g5]al ,! t]m   
%utd[n paym5ts means any paym5t :i* is  
made by ! employ] to an individual )    
respect to ! %utd[n p]iod t repres5ts   
all or a portion ( ! wages ! individual 
w\ld h receiv$ f ! employ] if !         
individual 7 p]=m+ s]vices = ! employ]  
"u su* ,f$]al contract dur+ ! %utd[n    
p]iod4  7,b7 ,%utd[n p]iod ,! t]m %utd[n
 p]iod means ! p]iod ( p>tial ,f$]al    
,gov]nm5t %utd[n result+ f ! lapse 9    
,f$]al appropriations beg9n+ on ,octob] 
#a1 #bjac1 & end+ on ,octob] #af1 #bjac4
  7c7 ,special rules ,= purposes ( ?is  
section--  7#a7 ,treat$ z "p ( bus9ess  
cr$it ,! cr$it det]m9$ "u subsection 7a7
 %all be treat$ z a cr$it li/$ 9 section
 #ch7;b7 = ! taxable ye> 7& n all[$     
sep>ately "u subsection 7a774  7d7      

,t]m9ation ,?is section %all n apply to 
any paym5ts made 9 any taxable ye>      
beg9n+ aft] ,decemb] #ca1 #bjad4