,i #aad? ,,congress #a/ ,session ,h4 ,r4 #ahjh ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,april #ae1 #bjae ,mr4 ,ca/ro ( ,texas introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to ext5d c]ta9 expir+ provisions = #a ye>4 #a4 ,%ort title2 table ( cont5ts 7a7 ,%ort title ,?is ,act may be cit$ z ! ,tax ,cuts = ,am]ica ,act ( #bjae4 7b7 ,table ( cont5ts ,! table ( cont5ts = ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 table ( cont5ts4 ,title ,i--,economic developm5t & job creation ,sec4 #aja4 ,ext5sion ( new m>kets tax cr$it4 ,sec4 #ajb4 ,ext5sion ( "w opportunity tax cr$it4 ,sec4 #ajc4 ,ext5sion & modification ( rese>* cr$it4 ,title ,,ii--,education ,sec4 #bja4 ,ext5sion ( d$uction = c]ta9 exp5ses ( elem5t>y & second>y s*ool tea*]s4 ,title ,,iii--,memb]s ( ! ,arm$ ,=ces ,sec4 #cja4 ,ext5sion ( employ] wage cr$it = employees :o are active duty memb]s ( ! uni=m$ s]vices4 ,title ,,iv--,en]gy ,sec4 #dja4 ,ext5sion ( cr$it = con/ruction ( new en]gy effici5t homes4 ,title ,v--,/ates ,sec4 #aja4 ,ext5sion ( ,/ate & local sales tax d$uction4 ,i ,economic developm5t & job creation #aja4 ,ext5sion ( new m>kets tax cr$it 7a7 ,9 g5]al ,section #de;,d7f77#a77;,g7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ & #bjad & ins]t+ #bjad1 & #bjae4 7b7 ,c>ryov] ( unus$ limitation ,section #de;,d7f77#c7 ( su* ,code is am5d$ by /rik+ #bjai & ins]t+ #bjbj4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to cal5d> ye>s beg9n+ aft] ,decemb] #ca1 #bjad4 #ajb4 ,ext5sion ( "w opportunity tax cr$it 7a7 ,9 g5]al ,section #ea7;c77#d77;,b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ ,decemb] #ca1 #bjad & ins]t+ ,decemb] #ca1 #bjae44 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to individuals :o beg9 "w = ! employ] aft] ,decemb] #ca1 #bjad4 #ajc4 ,ext5sion & modification ( rese>* cr$it 7a7 ,9 g5]al ,section #da7;h77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ ,decemb] #ca1 #bjad & ins]t+ ,decemb] #ca1 #bjae4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to am\nts paid or incurr$ aft] ,decemb] #ca1 #bjad4 ,,ii ,education #bja4 ,ext5sion ( d$uction = c]ta9 exp5ses ( elem5t>y & second>y s*ool tea*]s 7a7 ,9 g5]al ,section #fb7;a77#b77;,d7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ or #bjad & ins]t+ #bjad1 or #bjae4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjad4 ,,iii ,memb]s ( ! ,arm$ ,=ces #cja4 ,ext5sion ( employ] wage cr$it = employees :o are active duty memb]s ( ! uni=m$ s]vices 7a7 ,9 g5]al ,section #de,p7f7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ ,decemb] #ca1 #bjad & ins]t+ ,decemb] #ca1 #bjae4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to paym5ts made aft] ,decemb] #ca1 #bjad4 ,,iv ,en]gy #dja4 ,ext5sion ( cr$it = con/ruction ( new en]gy effici5t homes 7a7 ,9 g5]al ,section #de,p7g7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ ,decemb] #ca1 #bjad & ins]t+ ,decemb] #ca1 #bjae4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to acquisitions aft] ,decemb] #ca1 #bjad4 ,v ,/ates #aja4 ,ext5sion ( ,/ate & local sales tax d$uction 7a7 ,9 g5]al ,section #afd7;b77#e77;,i7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ ,janu>y #a1 #bjae & ins]t+ ,janu>y #a1 #bjaf4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjad4