,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #ddga  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #aj1 #bjad ,mr4
 ,coh5 7= himself1 ,ms4 ,kelly (        
,ill9ois1 ,ms4 ,tsongas1 ,ms4 ,norton1 &
 ,ms4 ,wilson ( ,florida7 introduc$ !   
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to ext5d ! tax inc5tives =        
emp[]m5t zones & r5ewal communities4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,gr[? ,zones ,opportunity ,act4  #b4  
,ext5sion ( emp[]m5t zone tax inc5tives 
7a7 ,9 g5]al ,clause 7i7 ( section      
#acia7;d77#a77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by /rik+ ,decemb]
 #ca1 #bjac & ins]t+ ,decemb] #ca1      
#bjbj4  7b7 ,increas$ exclusion ( ga9 on
 /ock ( emp[]m5t zone bus9esses         
,subp>agraph 7,c7 ( section             
#abjb7;a77#b7 ( su* ,code is am5d$--    
7#a7 by /rik+ ,decemb] #ca1 #bjah &     
ins]t+ ,decemb] #ca1 #bjbe2 &  7#b7 by  
/rik+ #bjah 9 ! head+ & ins]t+ #bjbe4   

7c7 ,treatm5t ( c]ta9 t]m9ation dates   
specifi$ 9 nom9ations ,9 ! case ( a     
designation ( an emp[]m5t zone !        
nom9ation = :i* includ$ a t]m9ation date
 :i* is contemporane\s ) ! date specifi$
 9 subp>agraph 7,a77i7 ( section        
#acia7;d77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf 7z 9 effect be=e ! enactm5t (  
?is ,act71 subp>agraph 7,b7 ( su*       
section %all n apply ) respect to su*   
designation if1 aft] ! date ( ! enactm5t
 ( ?is section1 ! entity :i* made su*   
nom9ation am5ds ! nom9ation to provide =
 a new t]m9ation date 9 su* mann] z !   
,secret>y ( ! ,treasury 7or !           
,secret>y's designee7 may provide4  7d7 
,effective date ,! am5dm5ts made by ?is 
section %all apply to p]iods aft]       
,decemb] #ca1 #bjac4  #c4 ,ext5sion (   
r5ewal community tax inc5tives  7a7     
,additional p]iod ,section #adjj;,e7b7 (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#c7 ,additional p]iod ,9 !  
case ( any designation ( an area z a    

r5ewal community :i* t]m9at$ "u         
subp>agraph 7,a7 or 7,b7 ( p>agraph 7#a7
 on ,decemb] #ca1 #bjji--  7,a7 su*     
designation %all be 9 effect = an       
additional p]iod beg9n+ on ,janu>y #a1  
#bjad & end+ on ,decemb] #ca1 #bjbj1    
7,b7 sections #adjj;,f %all be appli$ ) 
respect to su* area = su* additional    
p]iod--  7i7 by sub/itut+ ,decemb] #ca1 
#bjac = ,decemb] #ca1 #bjja ea* place x 
appe>s1  7ii7 by sub/itut+ ,janu>y #a1  
#bjad = ,janu>y #a1 #bjjb ea* place x   
appe>s1  7iii7 by sub/itut+ ,janu>y #a1 
#bjba = ,janu>y #a1 #bjaj ea* place x   
appe>s1 &  7iv7 by sub/itut+ ,decemb]   
#ca1 #bjbe = ,decemb] #ca1 #bjad ea*    
place x appe>s1 &  7,c7 section #adjj;,j
 %all be appli$ ) respect to su* area = 
su* additional p]iod--  7i7 by sub/itut+
 ,decemb] #ca1 #bjac = ,decemb] #ca1    
#bjja1 &  7ii7 by sub/itut+ ,janu>y #a1 
#bjba = ,janu>y #a1 #bjaj4  4  7b7      
,effective date ,! am5dm5t made by ?is  
section %all apply to p]iods aft]       
,decemb] #ca1 #bjac4