,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #ahhb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #af1 #bjae ,mr4
 ,nunes 7= himself1 ,mr4 ,?ompson (     
,cali=nia1 ,mr4 ,mc,kinley1 ,mr4 ,kelly 
( ,p5nsylvania1 ,mr4 ,dold1 ,mr4        
,co/ello ( ,p5nsylvania1 ,mr4 ,de,fazio1
 ,mr4 ,lyn*1 ,mr4 ,y>mu?1 ,mr4 ,l>son ( 
,connecticut1 ,mr4 ,ryan ( ,ohio1 ,mr4  
,valadao1 ,ms4 ,norton1 ,mr4 ,mc,govern1
 ,mr4 ,pet]s1 ,ms4 ,mc,collum1 ,mr4 ,van
 ,holl51 ,ms4 ,titus1 ,mr4 ,olson1 ,mrs4
 ,ellm]s ( ,nor? ,c>ol9a1 ,mr4 ,wittman1
 ,mr4 ,huffman1 ,mr4 ,johnson (         
,georgia1 ,mr4 ,loebsack1 ,mr4 ,pauls51 
,mr4 ,amodei1 ,mr4 ,k+ ( ,new ,york1    
,mr4 ,lance1 ,mr4 ,h>dy1 ,mr4 ,smi? (   
,new ,j]sey1 ,mr4 ,takano1 ,ms4 ,e%oo1  
,mr4 ,walz1 ,mr4 ,"y ( ,i[a1 ,ms4       
,l(gr51 & ,mr4 ,kl9e7 introduc$ ! foll[+
 bill2 :i* 0 ref]r$ to ! ,committee on  
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to all[ a
 cr$it aga9/ income tax = ! pur*ase (   
he>+ aids4  #a4 ,%ort title ,?is ,act   

may be cit$ z ! ,he>+ ,aid ,assi/ance   
,tax ,cr$it ,act #bjae4  #b4 ,cr$it =   
he>+ aids  7a7 ,9 g5]al ,subp>t ,a ( "p 
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf 7relat+  
to nonrefundable p]sonal cr$its7 is     
am5d$ by ins]t+ aft] section #be;,d !   
foll[+ new section3  #be;,e4 ,cr$it =   
he>+ aids  7a7 ,all[ance ( cr$it ,9 !   
case ( an individual1 !re %all be all[$ 
z a cr$it aga9/ ! tax impos$ by ?is     
*apt] an am\nt equal to ! am\nt paid    
dur+ ! taxable ye>1 n comp5sat$ by      
insurance or o!rwise1 by ! taxpay] = !  
pur*ase ( any qualifi$ he>+ aid4  7b7   
,qualifi$ he>+ aid ,= purposes ( ?is    
section1 ! t]m qualifi$ he>+ aid means a
 he>+ aid-- 7#a7 :i* is describ$ 9      
sections #hgd4ccjj or #hgd4ccje ( title 
#ba1 ,code ( ,f$]al ,regulations1 & is  
au?oriz$ "u ! ,f$]al ,food1 ,drug1 &    
,cosmetic ,act = comm]cial di/ribution1 
&  7#b7 :i* is int5d$ = use-- 7,a7 by ! 
taxpay] 7or ! sp\se ( ! taxpay] 9 ! case
 ( a jo9t return71 or  7,b7 by an       

individual ) respect to :om ! taxpay]1 =
 ! taxable ye>1 is all[$ a d$uction "u  
section #aea7;c7 7relat+ to d$uction =  
p]sonal exemptions = dep5d5ts74  7c7    
,limitations  7#a7 ,maximum am\nt ,!    
am\nt all[$ z a cr$it "u subsection 7a7 
%all n exce$ #ejj p] qualifi$ he>+ aid4 
7#b7 ,limitation bas$ on modifi$ gross  
income  7,a7 ,9 g5]al ,9 ! case ( a     
taxpay] ^: modifi$ adju/$ gross income  
exce$s #bjj1jjj = any taxable ye>1 !    
am\nt all[$ z a cr$it "u subsection 7a7 
= su* taxable ye> %all be z]o4  7,b7    
,modifi$ adju/$ gross income ,= purposes
 ( ?is p>agraph1 ! t]m modifi$ adju/$   
gross income means ! adju/$ gross income
 ( ! taxpay] = ! taxable ye> increas$ by
 any am\nt exclud$ f gross income "u    
section #iaa1 #ica1 or #icc4  7d7       
,election once e #e ye>s ,?is section   
%all apply ) respect to any individual =
 any taxable ye> only if !re is an      
election 9 effect ) respect to su*      
individual 7at su* "t & 9 su* mann] z ! 
,secret>y may by regulations prescribe7 

to h ?is section apply = su* taxable    
ye>4 ,an election to h ?is section apply
 ) respect to any eligible individual   
may n be made = any taxable ye> if su*  
an election is 9 effect ) respect to su*
 individual = any ( ! #d taxable ye>s   
prec$+ su* taxable ye>4  7e7 ,d5ial (   
d\ble b5efit ,no cr$it %all be all[$ "u 
subsection 7a7 = any exp5se = :i* a     
d$uction or cr$it is all[$ "u any o!r   
provision ( ?is *apt]4  4  7b7 ,cl]ical 
am5dm5t ,! table ( sections = subp>t ,a 
( "p ,,iv ( sub*apt] ,a ( *apt] #a ( su*
 ,code is am5d$ by ins]t+ aft] ! item   
relat+ to section #be;,d ! foll[+ new   
item3  ,sec4 #be;,e4 ,cr$it = he>+ aids4
  4  7c7 ,effective date ,! am5dm5ts    
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjad4