,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #chji  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #bf1         
#bjac,mr4 ,co/a introduc$ ! foll[+ bill2
 :i* 0 ref]r$ to ! ,committee on ,ways &
 ,means  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to treat c]ta9    
population c5sus tracts = :i* in=mation 
is n available z l[-income communities =
 purposes ( ! new m>kets tax cr$it4  #a4
 ,c]ta9 population c5sus tracts = :i*   
in=mation is n available made eligible =
 new m>kets tax cr$it  7a7 ,9 g5]al     
,subsection 7e7 ( section #de;,d ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#f7 ,special rule = tracts = :i*       
in=mation is n available ,9 ! case ( a  
population c5sus tract ) respect to :i* 
! ,secret>y det]m9es !re is insuffici5t 
in=mation to det]m9e :e!r su* tract is a
 l[-income community 7det]m9$ )\t reg>d 
to ?is p>agraph71 su* tract %all be     
treat$ z a l[-income community if-- 7,a7
 su* tract is adjac5t to two or m       

l[-income communities 7det]m9$ )\t reg>d
 to ?is p>agraph71 &  7,b7 ! ,secret>y  
does n h in=mation indicat+ t su* tract 
is n a l[-income community 7z s         
det]m9$74  4  7b7 ,effective date ,!    
am5dm5t made by ?is section %all apply  
to inve/m5ts made aft] ! date ( !       
enactm5t ( ?is ,act4