,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #dacc  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #bh1 #bjad   
,mr4 ,murphy ( ,florida 7= himself1 ,mr4
 ,pet]s ( ,cali=nia1 ,mr4 ,g>cia1 ,mr4  
,delaney1 & ,ms4 ,s9ema7 introduc$ !    
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to exp& ! cr$it p]iod = :i* an    
employ] is eligible = ! cr$it = employee
 heal? insurance exp5ses ( small        
employ]s4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,small ,bus9ess ,attraction
 & ,ret5tion ,act ( #bjad4  #b4         
,expansion ( cr$it p]iod = :i* an       
employ] is eligible = ! cr$it = employee
 heal? insurance exp5ses ( small        
employ]s  7a7 ,9 g5]al ,section         
#de,r7e77#b7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by /rik+               
#b-;consecutive-taxable ye> p]iod &     
ins]t+ #c-;consecutive-taxable ye>      
p]iod4  7b7 ,con=m+ am5dm5t ,section    
#de,r7i7 ( ! ,int]nal ,rev5ue ,code (   

#aihf is am5d$ by /rik+ #b-ye> limit on 
! cr$it p]iod & ins]t+ #c-ye> limit on !
 cr$it p]iod4  7c7 ,effective date ,!   
am5dm5t made by subsection 7a7 %all     
apply to am\nts paid or incurr$ 9       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjad4