,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #dacc  ,,in ,,the ,,house ,,of  
,,representatives  ,february #bh1 #bjad 
,mr4 ,murphy of ,florida 7for himself1  
,mr4 ,peters of ,california1 ,mr4       
,garcia1 ,mr4 ,delaney1 and ,ms4        
,sinema7 introduced the following bill2 
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 expand the credit period for which an  
employer is eligible for the credit for 
employee health insurance expenses of   
small employers4  #a4 ,short title ,this
 ,act may be cited as the ,small        
,business ,attraction and ,retention    
,act of #bjad4  #b4 ,expansion of credit
 period for which an employer is        
eligible for the credit for employee    
health insurance expenses of small      
employers  7a7 ,in general ,section     
#de,r7e77#b7 of the ,internal ,revenue  
,code of #aihf is amended by striking   
#b-;consecutive-taxable year period and 
inserting #c-;consecutive-taxable year  

period4  7b7 ,conforming amendment      
,section #de,r7i7 of the ,internal      
,revenue ,code of #aihf is amended by   
striking #b-year limit on the credit    
period and inserting #c-year limit on   
the credit period4  7c7 ,effective date 
,the amendment made by subsection 7a7   
shall apply to amounts paid or incurred 
in taxable years beginning after        
,december #ca1 #bjad4