,,ii  #aac? ,,congress  #a/ ,session    
,s4 #aacc  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #aa1 #bjac ,mr4  
,rockefell] 7= himself1 ,mr4 ,blunt1    
,mr4 ,c>d91 ,ms4 ,coll9s1 & ,ms4        
,cantwell7 introduc$ ! foll[+ bill2 :i* 
0 read twice & ref]r$ to ! ,committee on
 ,f9ance  ,a ,,bill  ,to am5d ! ,int]nal
 ,rev5ue ,code ( #aihf to p]man5tly     
ext5d ! new m>kets tax cr$it1 & = o!r   
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,new ,m>kets ,tax ,cr$it   
,ext5sion ,act ( #bjac4  #b4 ,p]man5t   
ext5sion ( new m>kets tax cr$it  7a7    
,ext5sion  7#a7 ,9 g5]al ,subp>agraph   
7,g7 ( section #de;,d7f77#a7 ( !        
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ 1 #bjaa1 #bjab1 & #bjac &      
ins]t+ & ea* cal5d> ye> !reaft]4  7#b7  
,con=m+ am5dm5t ,section #de;,d7f77#c7 (
 su* ,code is am5d$ by /rik+ ! la/      
s5t5ce4  7b7 ,inflation adju/m5t        
,subsection 7f7 ( section #de;,d ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 

7#d7 ,inflation adju/m5t  7,a7 ,9 g5]al 
,9 ! case ( any cal5d> ye> beg9n+ aft]  
#bjac1 ! doll> am\nt 9 p>agraph         
7#a77;,g7 %all be increas$ by an am\nt  
equal to--  7i7 su* doll> am\nt1        
multipli$ by  7ii7 ! co/-(-liv+ adju/m5t
 det]m9$ "u section #a7;f77#c7 = !      
cal5d> ye>1 det]m9$ by sub/itut+ cal5d> 
ye> #bjjj = cal5d> ye> #aiib 9          
subp>agraph 7,b7 !re(4  7,b7 ,r\nd+ rule
 ,any increase "u subp>agraph 7,a7 :i*  
is n a multiple ( #a1jjj1jjj %all be    
r\nd$ to ! ne>e/ multiple ( #a1jjj1jjj4 
4  7c7 ,alt]native m9imum tax relief    
,subp>agraph 7,b7 ( section #ch7;c77#d7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$--  7#a7 by r$esignat+ clauses 7v7 
?r\gh 7ix7 z clauses 7vi7 ?r\gh 7x71    
respectively1 &  7#b7 by ins]t+ aft]    
clause 7iv7 ! foll[+ new clause3  7v7 ! 
cr$it det]m9$ "u section #de;,d1 b only 
) respect to cr$its det]m9$ ) respect to
 qualifi$ equity inve/m5ts 7z def9$ 9   
section #de;,d7b77 initially made be=e  
,janu>y #a1 #bjad1  4  7d7 ,effective   

dates  7#a7 ,9 g5]al ,except z provid$ 9
 p>agraph 7#b71 ! am5dm5ts made by ?is  
section %all take effect on ! date ( !  
enactm5t ( ?is ,act4  7#b7 ,alt]native  
m9imum tax relief ,! am5dm5ts made by   
subsection 7c7 %all apply to cr$its     
det]m9$ ) respect to qualifi$ equity    
inve/m5ts 7z def9$ 9 section #de;,d7b7 (
 ! ,int]nal ,rev5ue ,code ( #aihf7      
initially made aft] ! date ( ! enactm5t 
( ?is ,act4