,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #ebhd  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #cj1 #bjad ,mr4 
,jolly introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to make p]man5t ! "w     
opportunity tax cr$it & to all[ !       
transf] ( su* cr$it 9 ! case ( contract$
 vet]ans4  #a4 ,"w opportunity tax cr$it
 made p]man5t  7a7 ,9 g5]al ,subsection 
7c7 ( section #ea ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ p>agraph
 7#d74  7b7 ,effective date ,! am5dm5t  
made by ?is section %all apply to       
individuals :o beg9 "w = ! employ] aft] 
,decemb] #ca1 #bjac4  #b4 ,transf] (    
cr$it 9 case ( contract$ vet]ans  7a7 ,9
 g5]al ,section #ea ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by add+ at ! end
 ! foll[+ new subsection3  7l7 ,special 
rule = contract$ vet]an employees  7#a7 
,9 g5]al ,9 ! case ( an employee :o--   
7,a7 is a qualifi$ vet]an1 &  7,b7      
receives remun]ation by an employ] =    

qualifi$ comput] s]vices p]=m$ by !     
individual = ano!r p]son1  if ! employ] 
s elects1 ! am\nt ( cr$it det]m9$ "u ?is
 section 7or any portion !re( specifi$ 9
 ! election7 ) respect to su* employee =
 ! taxable ye> :i* w\ld 7b = ?is        
subsection7 be all[able to ! employ]    
%all be all[able to su* o!r p]son1 & su*
 o!r p]son %all be treat$ z ! taxpay] = 
purposes ( ?is title ) respect to su*   
cr$it 7or su* portion !re(74  7#b7      
,qualifi$ comput] s]vices ,= purposes ( 
?is subsection1 ! t]m qualifi$ comput]  
s]vices means s]vices ( a type t w\ld be
 classifi$ z a comput] occupation 9 !   
,bureau ( ,labor ,/ati/ics ,/&>d        
,occupational ,classification ,sy/em4   
7#c7 ,ye> cr$it all[$ ,9 ! case ( an    
election "u p>agraph 7#a71 ! cr$it %all 
be all[able = ! fir/ taxable ye> ( su*  
o!r p]son end+ ) or aft] ! employ]'s    
taxable ye> = :i* ! cr$it 0 det]m9$4  4 
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to individuals :o
 beg9 "w = ! employ] aft] ,decemb] #ca1 

#bjac4