,,ii #aac? ,,congress #a/ ,session ,s4 #aea ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,janu>y #bd 7legislative day1 ,janu>y #c71 #bjac ,mr4 ,johanns introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to r$uce ! maximum rate ( tax on ! income ( corporations to #bj p]c5t4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,re/or+ ,am]ica's ,competitiv5ess 9 ,ent]prise 7,,race7 ,act ( #bjac4 #b4 ,r$uction 9 corporate tax rate 7a7 ,9 g5]al ,subsection 7b7 ( section #aa ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ to read z foll[s3 7b7 ,am\nt ( tax ,! am\nt ( tax impos$ by subsection 7a7 %all be ! sum (-- 7#a7 #ae p]c5t ( s mu* ( ! taxable income z does n exce$ #ej1jjj1 & 7#b7 #bj p]c5t ( s mu* ( ! taxable income z exce$s #ej1jjj4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4