,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #bafd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #cj1 #bjae ,mr4
 ,grayson introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to ext5d = "o ye> 
! #ae-ye> /raight-l9e co/ recov]y =     
qualifi$ leasehold improvem5ts1 qualifi$
 re/aurant build+s & improvem5ts1 &     
qualifi$ retail improvem5ts4  #a4       
,,ext5sion ,,( #ae-,,ye> ,,/raight-,,l9e
 ,,co/ ,,recov]y ,,= ,,qualifi$         
,,leasehold ,,improvem5ts1 ,,qualifi$   
,,re/aurant ,,build+s ,,& ,,improvem5ts1
 ,,& ,,qualifi$ ,,retail ,,improvem5ts  
7a7 ,9 ,g5]al ,clauses 7iv71 7v71 & 7ix7
 ( section #afh7;e77#c77;,e7 ( !        
,int]nal ,rev5ue ,code ( #aihf are ea*  
am5d$ by /rik+ ,janu>y #a1 #bjae &      
ins]t+ ,janu>y #a1 #bjaf4  7b7          
,effective ,date ,! am5dm5ts made by ?is
 section %all apply to prop]ty plac$ 9  
s]vice aft] ,decemb] #ca1 #bjad4