,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #chfa  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #ac1 #bjad,ms4
 ,%ea-,port] 7= h]self1 ,ms4 ,ku/]1 &   
,mr4 ,mc,nerney7 introduc$ ! foll[+     
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
increase ! d$uction = bus9ess />t-up    
exp5ditures f #e1jjj to #aj1jjj4  #a4   
,%ort title ,?is ,act may be cit$ z !   
,rew>d & ,enc\rage ,new ,bus9ess ,act ( 
#bjac4  #b4 ,increas$ d$uction = bus9ess
 />t-up exp5ditures  7a7 ,9 g5]al       
,clause 7ii7 ( section #aie7;b77#a77;,a7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by /rik+ #e1jjj & ins]t+ #aj1jjj4 
7b7 ,con=m+ am5dm5t ,section #aie7;b7 ( 
su* ,code is am5d$ by /rik+ p>agraph    
7#c74  7c7 ,effective date ,! am5dm5t   
made by ?is section %all apply to am\nts
 paid or incurr$ 9 taxable ye>s beg9n+  
aft] ! date ( ! enactm5t ( ?is ,act4