,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #ije  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,febru>y #bh1 #bjac   
,mr4 ,c>ney introduc$ ! foll[+ bill2 :i*
 0 ref]r$ to ! ,committee on ,ways &    
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to make ! rese>*  
cr$it p]man5t & to increase ! alt]native
 simplifi$ rese>* cr$it4  #a4 ,%ort     
title ,?is ,act may be cit$ z ! ,rese>* 
& ,developm5t ,tax ,cr$it ,ext5sion ,act
 ( #bjac4  #b4 ,rese>* cr$it made       
p]man5t2 increase 9 alt]native simplifi$
 rese>* cr$it  7a7 ,rese>* cr$it made   
p]man5t  7#a7 ,9 g5]al ,section #da ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ subsection 7h74  7#b7 ,con=m+  
am5dm5ts  7,a7 ,subsection 7c7 ( section
 #da ( su* ,code is am5d$ by /rik+      
p>agraph 7#d74  7,b7 ,p>agraph 7#a7 (   
section #de;,c7b7 ( su* ,code is am5d$  
by /rik+ subp>agraph 7,d74  7#c7        
,effective date ,! am5dm5ts made by ?is 
subsection %all apply to am\nts paid or 
incurr$ aft] ,decemb] #ca1 #bjac4  7b7  

,increase 9 alt]native simplifi$ rese>* 
cr$it  7#a7 ,9 g5]al ,subp>agraph 7,a7 (
 section #da7;c77#e7 ( su* ,code 7relat+
 to election ( alt]native simplifi$     
cr$it7 is am5d$ by /rik+ #ad p]c5t 7#ab 
p]c5t 9 ! case ( taxable ye>s end+ be=e 
,janu>y #a1 #bjji7 & ins]t+ #ag p]c5t4  
7#b7 ,effective date ,! am5dm5ts made by
 ?is subsection %all apply to taxable   
ye>s end+ aft] ! date ( ! enactm5t ( ?is
 ,act4