,,ii  #aac? ,,congress  #a/ ,session    
,s4 #adba  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,augu/ #a1 #bjac ,mr4  
,leahy introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide a      
refundable tax cr$it = ! in/allation (  
spr9kl]s & elevators 9 hi/oric          
/ructures4  #a4 ,%ort title ,?is ,act   
may be cit$ z ! ,hi/oric ,d[nt[n        
,pres]vation & ,access ,act4  #b4 ,cr$it
 = in/allation ( spr9kl]s & elevators 9 
hi/oric build+s  7a7 ,9 g5]al ,subp>t ,c
 ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #cf;,b ! foll[+  
new section3  #cf;,c4 ,hi/oric build+   
exp5ses  7a7 ,9 g5]al ,!re %all be all[$
 a cr$it aga9/ ! tax impos$ by ?is      
subtitle = ! taxable ye> an am\nt equal 
to #ej p]c5t ( ! qualifi$ hi/oric build+
 exp5ses paid or incurr$ by ! taxpay]   
dur+ su* taxable ye>4  7b7 ,limitation  
,! cr$it all[$ "u subsection 7a7 )      

respect to any taxpay] = any taxable ye>
 %all n exce$ #ej1jjj4  7c7 ,qualifi$   
hi/oric build+ exp5ses ,= purposes ( ?is
 section--  7#a7 ,9 g5]al ,! t]m        
qualifi$ hi/oric build+ exp5ses means   
am\nts paid or incurr$ to in/all 9 a    
c]tifi$ hi/oric /ructure an elevator    
sy/em or a spr9kl] sy/em t meets !      
requirem5ts f\nd 9 ! mo/ rec5t edition (
 ,,nfpa #ac3 ,/&>d = ! ,in/allation (   
,spr9kl] ,sy/ems4  7#b7 ,national       
hi/oric l&m>ks ,9 ! case ( a c]tifi$    
hi/oric /ructure t is designat$ z a     
,national ,hi/oric ,l&m>k 9 accordance )
 section #aja7;a7 ( ! ,national ,hi/oric
 ,pres]vation ,act 7#af ,u4,s4,c4       
#dgj;a7a77 & t is op5 to ! public1 ! t]m
 qualifi$ hi/oric build+ exp5ses %all n 
include an exp5se describ$ 9 p>agraph   
7#a71 unless ! in/allation ( prop]ty    
describ$ 9 su* p>agraph meets !         
requirem5ts = a c]tifi$ rehabilitation  
"u section #dg7;c77#b77;,c74  7#c7      
,c]tifi$ hi/oric /ructure ,! t]m c]tifi$
 hi/oric /ructure has ! mean+ giv5 su*  

t]m 9 section #dg7;c77#c71 except t su* 
t]m %all n include any /ructure :i* is a
 s+le-family resid5ce4  4  7b7 ,con=m+  
am5dm5ts  7#a7 ,section #acbd ( title   
#ca1 ,unit$ ,/ates ,code1 is am5d$ by   
ins]t+ 1 #cf;,c aft] 1 #cf;,b4  7#b7 ,! 
table ( sections = subp>t ,c ( "p ,,iv (
 sub*apt] ,a ( *apt] #a ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] ! item relat+ to section #cf;,b ! 
foll[+ new item3  ,sec4 #cf;,c4 ,hi/oric
 build+ exp5ses4  4  7c7 ,effective date
 ,! am5dm5ts made by ?is section %all   
apply to am\nts paid or incurr$ 9       
taxable ye>s beg9n+ aft] ! date ( !     
enactm5t ( ?is ,act4