,,ib  ,union ,cal5d> ,no4 #bdj  #aad?   
,,congress  #a/ ,session  ,h4 ,r4 #beaj 
,report ,no4 #aad-cag1 ,"p ,i  ,,9 ,,!  
,,h\se ,,( ,,repres5tatives  ,may #ba1  
#bjae ,mr4 ,tib]i 7= himself1 ,mr4 ,smi?
 ( ,miss\ri1 ,mr4 ,bu*anan1 ,mr4 ,kelly 
( ,p5nsylvania1 ,mr4 ,re$1 ,mr4 ,nunes1 
,mrs4 ,black1 ,mr4 ,brady ( ,texas1 ,mr4
 ,rei*]t1 ,mr4 ,meehan1 ,mr4 ,m>*ant1   
,mr4 ,"y ( ,indiana1 ,mr4 ,pauls51 ,mr4 
,r5acci1 ,mrs4 ,noem1 ,mr4 ,dold1 ,mr4  
,roskam1 ,ms4 ,j5k9s ( ,kansas1 ,mr4    
,b\/any1 ,mr4 ,hold+1 ,ms4 ,s9ema1 ,mr4 
,huiz5ga ( ,mi*igan1 ,mr4 ,walb]g1 &    
,mr4 ,mool5a>7 introduc$ ! foll[+ bill2 
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means1 & 9 addition to ! ,committee on 
! ,budget1 = a p]iod to be subsequ5tly  
det]m9$ by ! ,speak]1 9 ea* case =      
consid]ation ( su* provisions z fall )9 
! jurisdiction ( ! committee conc]n$    
,octob] #bh1 #bjae ,additional sponsors3
 ,mr4 ,sam ,johnson ( ,texas1 ,mr4      
,blum1 ,mr4 ,bo/1 ,mrs4 ,walorski1 ,mr4 
,upton1 ,mr4 ,bi%op ( ,mi*igan1 ,mr4    

,loebsack1 ,mr4 ,abraham1 ,mr4 ,"y (    
,i[a1 ,mr4 ,trott1 ,mr4 ,c>t] (         
,georgia1 ,mr4 ,knight1 ,mr4 ,graves (  
,l\isiana1 ,mr4 ,poliqu91 ,mr4 ,valadao1
 ,mr4 ,emm] ( ,m9nesota1 ,mr4 ,ne:\se1  
,mr4 ,kl9e1 ,mr4 ,r\z]1 ,mr4 ,co/ello ( 
,p5nsylvania1 ,mr4 ,neugebau]1 ,mr4     
,a%=d1 ,mr4 ,/iv]s1 ,mr4 ,c(fman1 ,mrs4 
,lawr5ce1 ,mr4 ,byrne1 & ,mr4 ,craw=d   
,octob] #bh1 #bjae ,report$ f !         
,committee on ,ways & ,means ) an       
am5dm5t ,/rike out all aft] ! enact+    
clause & ins]t ! "p pr9t$ 9 italic      
,octob] #bh1 #bjae ,! ,committee on !   
,budget dis*>g$2 committ$ to !          
,committee ( ! ,:ole ,h\se on ! ,/ate ( 
! ,union & ord]$ to be pr9t$ ,= text (  
introduc$ bill1 see copy ( bill z       
introduc$ on ,may #ba1 #bjae  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to modify & make p]man5t bonus    
depreciation4  #a4 ,bonus depreciation  
modifi$ & made p]man5t  7a7 ,made       
p]man5t2 applicable to qualifi$         
improvem5t prop]ty  7#a7 ,9 g5]al       

,section #afh7k77#b7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ to read z
 foll[s3  7#b7 ,qualifi$ prop]ty ,=     
purposes ( ?is subsection--  7,a7 ,9    
g5]al ,! t]m qualifi$ prop]ty means     
prop]ty-- 7i7 7,i7 to :i* ?is section   
applies :i* has a recov]y p]iod ( #bj   
ye>s or less1  7,,ii7 :i* is comput]    
s(tw>e 7z def9$ 9 section               
#afg7;f77#a77;,b77 = :i* a d$uction is  
all[able "u section #afg7;a7 )\t reg>d  
to ?is subsection1  7,,iii7 :i* is wat] 
utility prop]ty1 or  7,,iv7 :i* is      
qualifi$ improvem5t prop]ty1 &  7ii7 !  
orig9al use ( :i* comm5ces ) ! taxpay]4 
7,b7 ,exception = alt]native            
depreciation prop]ty ,! t]m qualifi$    
prop]ty %all n include any prop]ty to   
:i* ! alt]native depreciation sy/em "u  
subsection 7g7 applies1 det]m9$--  7i7  
)\t reg>d to p>agraph 7#g7 ( subsection 
7g7 7relat+ to election to h sy/em      
apply71 &  7ii7 aft] application (      
section #bhj;,f7b7 7relat+ to li/$      
prop]ty ) limit$ bus9ess use74  7,c7    

,special rules  7i7 ,sale-leasebacks ,= 
purposes ( clause 7ii7 & subp>agraph    
7,a77ii71 if prop]ty is-- 7,i7 orig9ally
 plac$ 9 s]vice by a p]son1 &  7,,ii7   
sold & leas$ back by su* p]son )9 #c    
mon?s aft] ! date su* prop]ty 0         
orig9ally plac$ 9 s]vice1  su* prop]ty  
%all be treat$ z orig9ally plac$ 9      
s]vice n e>li] ?an ! date on :i* su*    
prop]ty is us$ "u ! leaseback ref]r$ to 
9 subclause 7,,ii74  7ii7 ,syndication  
,= purposes ( subp>agraph 7,a77ii71 if--
 7,i7 prop]ty is orig9ally plac$ 9      
s]vice by ! lessor ( su* prop]ty1       
7,,ii7 su* prop]ty is sold by su* lessor
 or any subsequ5t pur*as] )9 #c mon?s   
aft] ! date su* prop]ty 0 orig9ally     
plac$ 9 s]vice 7or1 9 ! case ( multiple 
units ( prop]ty subject to ! same lease1
 )9 #c mon?s aft] ! date ! f9al unit is 
plac$ 9 s]vice1 s long z ! p]iod betwe5 
! "t ! fir/ unit is plac$ 9 s]vice & !  
"t ! la/ unit is plac$ 9 s]vice does n  
exce$ #ab mon?s71 &  7,,iii7 ! us] ( su*
 prop]ty aft] ! la/ sale dur+ su*       

#c-mon? p]iod rema9s ! same z :5 su*    
prop]ty 0 orig9ally plac$ 9 s]vice1  su*
 prop]ty %all be treat$ z orig9ally     
plac$ 9 s]vice n e>li] ?an ! date ( su* 
la/ sale4  7,d7 ,coord9ation ) section  
#bhj;,f ,= purposes ( section #bhj;,f-- 
7i7 ,automobiles ,9 ! case ( a pass5g]  
automobile 7z def9$ 9 section           
#bhj;,f7d77#e77 :i* is qualifi$ prop]ty1
 ! ,secret>y %all increase ! limitation 
"u section #bhj;,f7a77#a77;,a77i7 by    
#h1jjj4  7ii7 ,li/$ prop]ty ,! d$uction 
all[able "u p>agraph 7#a7 %all be tak5  
into acc\nt 9 comput+ any recapture     
am\nt "u section #bhj;,f7b77#b74  7iii7 
,inflation adju/m5t ,9 ! case ( any     
taxable ye> beg9n+ 9 a cal5d> ye> aft]  
#bjae1 ! #h1jjj am\nt 9 clause 7i7 %all 
be increas$ by an am\nt equal to--  7,i7
 su* doll> am\nt1 multipli$ by  7,,ii7 !
 automobile price inflation adju/m5t    
det]m9$ "u section                      
#bhj;,f7d77#g77;,b77i7 = ! cal5d> ye> 9 
:i* su* taxable ye> beg9s by sub/itut+  
#bjad = #aihg 9 subclause 7,,ii7 !re(4  

,if any increase "u ! prec$+ s5t5ce is n
 a multiple ( #ajj1 su* increase %all be
 r\nd$ to ! ne>e/ multiple ( #ajj4  7,e7
 ,d$uction all[$ 9 comput+ m9imum tax ,=
 purposes ( det]m9+ alt]native m9imum   
taxable income "u section #ee1 !        
d$uction "u section #afg = qualifi$     
prop]ty %all be det]m9$ )\t reg>d to any
 adju/m5t "u section #ef4  4  7#b7      
,qualifi$ improvem5t prop]ty ,section   
#afh7k77#c7 ( su* ,code is am5d$ to read
 z foll[s3  7#c7 ,qualifi$ improvem5t   
prop]ty ,= purposes ( ?is subsection--  
7,a7 ,9 g5]al ,! t]m qualifi$ improvem5t
 prop]ty means any improvem5t to an     
int]ior portion ( a build+ :i* is       
nonresid5tial real prop]ty if su*       
improvem5t is plac$ 9 s]vice aft] ! date
 su* build+ 0 fir/ plac$ 9 s]vice4  7,b7
 ,c]ta9 improvem5ts n includ$ ,su* t]m  
%all n include any improvem5t = :i* !   
exp5diture is attributable to-- 7i7 !   
enl>gem5t ( ! build+1  7ii7 any elevator
 or escalator1 or  7iii7 ! int]nal      
/ructural framework ( ! build+4  4  7b7 

,expansion ( election ,to accel]ate     
,,amt cr$its 9 lieu ( bonus depreciation
 ,section #afh7k77#d7 ( su* ,code is    
am5d$ to read z foll[s3  7#d7 ,election 
to accel]ate amt cr$its 9 lieu ( bonus  
depreciation  7,a7 ,9 g5]al ,if a       
corporation elects to h ?is p>agraph    
apply = any taxable ye>--  7i7 p>agraphs
 7#a7 & 7#b77;,d7 %all n apply to any   
qualifi$ prop]ty plac$ 9 s]vice dur+ su*
 taxable ye>1  7ii7 ! applicable        
depreciation me?od us$ "u ?is section ) 
respect to su* prop]ty %all be ! /raight
 l9e me?od1 &  7iii7 ! limitation impos$
 by section #ec7;c7 = su* taxable ye>   
%all be increas$ by ! bonus depreciation
 am\nt :i* is det]m9$ = su* taxable ye> 
"u subp>agraph 7,b74  7,b7 ,bonus       
depreciation am\nt ,= purposes ( ?is    
p>agraph-- 7i7 ,9 g5]al ,! bonus        
depreciation am\nt = any taxable ye> is 
an am\nt equal to #bj p]c5t ( ! excess  
7if any7 (--  7,i7 ! aggregate am\nt (  
depreciation :i* w\ld be all[$ "u ?is   
section = qualifi$ prop]ty plac$ 9      

s]vice by ! taxpay] dur+ su* taxable ye>
 if p>agraph 7#a7 appli$ to all su*     
prop]ty 7&1 9 ! case ( any su* prop]ty  
:i* is a pass5g] automobile 7z def9$ 9  
section #bhj;,f7d77#e771 if p>agraph    
7#b77;,d7 appli$ to su* automobile71 ov]
  7,,ii7 ! aggregate am\nt (            
depreciation :i* w\ld be all[$ "u ?is   
section = qualifi$ prop]ty plac$ 9      
s]vice by ! taxpay] dur+ su* taxable ye>
 if p>agraphs 7#a7 & 7#b77;,d7 did n    
apply to any su* prop]ty4  ,! aggregate 
am\nts det]m9$ "u subclauses 7,i7 &     
7,,ii7 %all be det]m9$ )\t reg>d to any 
election made "u subp>agraph 7,a7 or    
subsection 7b77#b77;,d71 7b77#c77;,d71  
or 7g77#g74  7ii7 ,limitation ,! bonus  
depreciation am\nt = any taxable ye>    
%all n exce$ ! less] (-- 7,i7 #ej p]c5t 
( ! m9imum tax cr$it "u section #ec7;b7 
= ! fir/ taxable ye> end+ aft] ,decemb] 
#ca1 #bjad1 or  7,,ii7 ! m9imum tax     
cr$it "u section #ec7;b7 = su* taxable  
ye> det]m9$ by tak+ into acc\nt only !  
adju/$ net m9imum tax = taxable ye>s    

end+ be=e ,janu>y #a1 #bjae 7det]m9$ by 
treat+ cr$its z all[$ on a fir/-91      
fir/-out basis74  7iii7 ,aggregation    
rule ,all corporations :i* are treat$ z 
a s+le employ] "u section #eb7;a7 %all  
be treat$-- 7,i7 z #a taxpay] = purposes
 ( ?is p>agraph1 &  7,,ii7 z hav+ elect$
 ! application ( ?is p>agraph if any su*
 corporation s elects4  7,c7 ,cr$it     
refundable ,= purposes ( section        
#fdja7;b71 ! aggregate increase 9 !     
cr$its all[able "u "p ,,iv ( sub*apt] ,a
 = any taxable ye> result+ f !          
application ( ?is p>agraph %all be      
treat$ z all[$ "u subp>t ,c ( su* "p 7& 
n any o!r subp>t74  7,d7 ,o!r rules  7i7
 ,election ,any election "u ?is p>agraph
 may be revok$ only ) ! cons5t ( !      
,secret>y4  7ii7 ,p>tn]%ips ) elect+    
p>tn]s ,9 ! case ( a corporation :i* is 
a p>tn] 9 a p>tn]%ip & :i* makes an     
election "u subp>agraph 7,a7 = ! taxable
 ye>1 = purposes ( det]m9+ su*          
corporation's di/ributive %>e ( p>tn]%ip
 items "u section #gjb = su* taxable    

ye>--  7,i7 p>agraphs 7#a7 & 7#b77;,d7  
%all n apply to any qualifi$ prop]ty    
plac$ 9 s]vice dur+ su* taxable ye>1 &  
7,,ii7 ! applicable depreciation me?od  
us$ "u ?is section ) respect to su*     
prop]ty %all be ! /raight l9e me?od4    
7iii7 ,c]ta9 p>tn]%ips ,9 ! case ( a    
p>tn]%ip 9 :i* m ?an #ej p]c5t ( !      
capital & pr(its int]e/s are own$       
7directly or indirectly7 at all times   
dur+ ! taxable ye> by #a corporation 7or
 by corporations treat$ z #a taxpay] "u 
subp>agraph 7,b77iii771 ea* p>tn] %all  
compute its bonus depreciation am\nt "u 
clause 7i7 ( subp>agraph 7,b7 by tak+   
into acc\nt its di/ributive %>e ( !     
am\nts det]m9$ by ! p>tn]%ip "u         
subclauses 7,i7 & 7,,ii7 ( su* clause = 
! taxable ye> ( ! p>tn]%ip end+ ) or )9 
! taxable ye> ( ! p>tn]4  4  7c7        
,special rules = c]ta9 plants be>+      
fruits & nuts ,section #afh7k7 ( su*    
,code is am5d$-- 7#a7 by /rik+ p>agraph 
7#e71 &  7#b7 by ins]t+ aft] p>agraph   
7#d7 ! foll[+ new p>agraph3  7#e7       

,special rules = c]ta9 plants be>+      
fruits & nuts  7,a7 ,9 g5]al ,9 ! case (
 any specifi$ plant :i* is plant$1 or is
 graft$ to a plant t has already be5    
plant$1 by ! taxpay] 9 ! ord9>y c\rse ( 
! taxpay]'s f>m+ bus9ess 7z def9$ 9     
section #bfc;,a7e77#d77 dur+ a taxable  
ye> = :i* ! taxpay] has elect$ !        
application ( ?is p>agraph--  7i7 a     
depreciation d$uction equal to #ej p]c5t
 ( ! adju/$ basis ( su* specifi$ plant  
%all be all[$ "u section #afg7;a7 = !   
taxable ye> 9 :i* su* specifi$ plant is 
s plant$ or graft$1 &  7ii7 ! adju/$    
basis ( su* specifi$ plant %all be r$uc$
 by ! am\nt ( su* d$uction4  7,b7       
,specifi$ plant ,= purposes ( ?is       
p>agraph1 ! t]m specifi$ plant means--  
7i7 any tree or v9e :i* be>s fruits or  
nuts1 &  7ii7 any o!r plant :i* w h m   
?an "o yield ( fruits or nuts & :i*     
g5]ally has a p]iod ( m ?an #b ye>s f ! 
"t ( plant+ or graft+ to ! "t at :i* su*
 plant beg9s be>+ fruits or nuts4  ,su* 
t]m %all n include any prop]ty :i* is   

plant$ or graft$ outside ( ! ,unit$     
,/ates4  7,c7 ,election revocable only )
 cons5t ,an election "u ?is p>agraph may
 be revok$ only ) ! cons5t ( !          
,secret>y4  7,d7 ,additional            
depreciation may be claim$ only once ,if
 ?is p>agraph applies to any specifi$   
plant1 su* specifi$ plant %all n be     
treat$ z qualifi$ prop]ty 9 ! taxable   
ye> 9 :i* plac$ 9 s]vice4  7,e7         
,d$uction all[$ 9 comput+ m9imum tax    
,rules simil> to ! rules ( p>agraph     
7#b77;,e7 %all apply = purposes ( ?is   
p>agraph4  4  7d7 ,con=m+ am5dm5ts  7#a7
 ,section #afh7;e77#f7 ( su* ,code is   
am5d$--  7,a7 by r$esignat+ subp>agraphs
 7,a7 & 7,b7 z subp>agraphs 7,d7 & 7,e71
 respectively1  7,b7 by /rik+ all t     
prec$es subp>agraph 7,d7 7z s           
r$esignat$7 & ins]t+ ! foll[+3  7#f7    
,qualifi$ leasehold improvem5t prop]ty  
,= purposes ( ?is subsection-- 7,a7 ,9  
g5]al ,! t]m qualifi$ leasehold         
improvem5t prop]ty means any improvem5t 
to an int]ior portion ( a build+ :i* is 

nonresid5tial real prop]ty if--  7i7 su*
 improvem5t is made "u or pursuant to a 
lease 7z def9$ 9 subsection 7h77#g77--  
7,i7 by ! lessee 7or any sublessee7 (   
su* portion1 or  7,,ii7 by ! lessor (   
su* portion1  7ii7 su* portion is to be 
occupi$ exclusively by ! lessee 7or any 
sublessee7 ( su* portion1 &  7iii7 su*  
improvem5t is plac$ 9 s]vice m ?an #c   
ye>s aft] ! date ! build+ 0 fir/ plac$ 9
 s]vice4  7,b7 ,c]ta9 improvem5ts n     
includ$ ,su* t]m %all n include any     
improvem5t = :i* ! exp5diture is        
attributable to-- 7i7 ! enl>gem5t ( !   
build+1  7ii7 any elevator or escalator1
  7iii7 any /ructural compon5t b5efitt+ 
a common area1 or  7iv7 ! int]nal       
/ructural framework ( ! build+4  7,c7   
,def9itions & special rules ,= purposes 
( ?is p>agraph--  7i7 ,commitm5t to     
lease treat$ z lease ,a commitm5t to    
ent] into a lease %all be treat$ z a    
lease1 & ! p>ties to su* commitm5t %all 
be treat$ z lessor & lessee1            
respectively4  7ii7 ,relat$ p]sons ,a   

lease betwe5 relat$ p]sons %all n be    
consid]$ a lease4 ,= purposes ( ! prec$+
 s5t5ce1 ! t]m relat$ p]sons means--    
7,i7 memb]s ( an affiliat$ gr\p 7z def9$
 9 section #aejd71 &  7,,ii7 p]sons hav+
 a relation%ip describ$ 9 subsection 7b7
 ( section #bfg2 except t1 = purposes ( 
?is clause1 ! phrase #hj p]c5t or m %all
 be sub/itut$ = ! phrase m ?an #ej p]c5t
 ea* place x appe>s 9 su* subsection4  1
 &  7,c7 by /rik+ subp>agraph 7,a7 9    
subp>agraph 7,e7 7z s r$esignat$7 &     
ins]t+ subp>agraph 7,d74  7#b7 ,section 
#afh7;e77#g77;,b7 ( su* ,code is am5d$  
by /rik+ qualifi$ leasehold improvem5t  
prop]ty & ins]t+ qualifi$ improvem5t    
prop]ty4  7#c7 ,section #afh7;e77#h7 (  
su* ,code is am5d$ by /rik+ subp>agraph 
7,d74  7#d7 ,section #afh7k7 ( su* ,code
 is am5d$ by add+ at ! end ! foll[+ new 
p>agraph3  7#f7 ,election out ,if a     
taxpay] makes an election "u ?is        
p>agraph ) respect to any class (       
prop]ty = any taxable ye>1 p>agraphs    
7#a7 & 7#b77;,d7 %all n apply to any    

qualifi$ prop]ty 9 su* class plac$ 9    
s]vice dur+ su* taxable ye>4 ,an        
election "u ?is p>agraph may be revok$  
only ) ! cons5t ( ! ,secret>y4  4  7#e7 
,section #afh7l77#c7 ( su* ,code is     
am5d$-- 7,a7 by /rik+ section #afh7k7 9 
subp>agraph 7,a7 & ins]t+ subsection    
7k71 &  7,b7 by /rik+ section           
#afh7k77#b77;,d77i7 9 subp>agraph 7,b7 &
 ins]t+ subsection 7k77#b77;,b74  7#f7  
,section #afh7l77#d7 ( su* ,code is     
am5d$ by /rik+ subp>agraph 7,e7 (       
section #afh7k77#b7 & all t foll[s &    
ins]t+ subsection 7k77#b77;,c7 %all     
apply44  7#g7 ,section #afh7l77#e7 ( su*
 ,code is am5d$ by /rik+ section        
#afh7k77#b77;,g7 & ins]t+ subsection    
7k77#b77;,e74  7#h7 ,section #bfc;,a7c7 
( su* ,code is am5d$ by add+ at ! end ! 
foll[+ new p>agraph3  7#g7 ,coord9ation 
) section #afh7k77#e7 ,?is section %all 
n apply to any am\nt all[$ z a d$uction 
by reason ( section #afh7k77#e7 7relat+ 
to special rules = c]ta9 plants be>+    
fruits & nuts74  4  7#i7 ,section       

#dfj7;c77#f77;,b7 ( su* ,code is am5d$  
by /rik+ :i*-- & all t foll[s & ins]t+  
:i* has a recov]y p]iod ( #g ye>s or    
less44  7#aj7 ,section #afh7k7 ( su*    
,code is am5d$ by /rik+ acquir$ aft]    
,decemb] #ca1 #bjjg1 & be=e ,janu>y #a1 
#bjae 9 ! head+ !re(4  7e7 ,effective   
dates  7#a7 ,9 g5]al ,except z o!rwise  
provid$ 9 ?is subsection1 ! am5dm5ts    
made by ?is section %all apply to       
prop]ty plac$ 9 s]vice aft] ,decemb]    
#ca1 #bjad1 9 taxable ye>s end+ aft] su*
 date4  7#b7 ,expansion ( election to   
accel]ate amt cr$its 9 lieu ( bonus     
depreciation  7,a7 ,9 g5]al ,! am5dm5t  
made by subsection 7b7 %all apply to    
taxable ye>s end+ aft] ,decemb] #ca1    
#bjad4  7,b7 ,transitional rule ,9 !    
case ( any taxable ye> beg9n+ be=e      
,janu>y #a1 #bjae1 & end+ aft] ,decemb] 
#ca1 #bjad1 ! limitation "u section     
#afh7k77#d77;,b77ii7 ( ! ,int]nal       
,rev5ue ,code ( #aihf 7z am5d$ by ?is   
section7 %all be ! sum (--  7i7 !       
product (-- 7,i7 ! maximum increase     

am\nt 7)9 ! mean+ ( section             
#afh7k77#d77;,c77iii7 ( su* ,code1 z 9  
effect be=e ! am5dm5ts made by ?is      
section71 multipli$ by  7,,ii7 a        
fraction ! num]ator ( :i* is ! numb] (  
days 9 ! taxable ye> be=e ,janu>y #a1   
#bjae1 & ! d5om9ator ( :i* is ! numb] ( 
days 9 ! taxable ye>1 plus  7ii7 !      
product (-- 7,i7 su* limitation 7det]m9$
 )\t reg>d to ?is subp>agraph71         
multipli$ by  7,,ii7 a fraction !       
num]ator ( :i* is ! numb] ( days 9 !    
taxable ye> aft] ,decemb] #ca1 #bjad1 & 
! d5om9ator ( :i* is ! numb] ( days 9 ! 
taxable ye>4  7#c7 ,special rules =     
c]ta9 plants be>+ fruits & nuts ,!      
am5dm5ts made by subsection 7c7 7o!r ?an
 p>agraph 7#a7 !re(7 %all apply to      
specifi$ plants 7z def9$ 9 section      
#afh7k77#e77;,b7 ( ! ,int]nal ,rev5ue   
,code ( #aihf1 z am5d$ by ?is section7  
plant$ or graft$ aft] ,decemb] #ca1     
#bjad4  #b4 ,budget>y effects ,!        
budget>y effects ( ?is ,act %all n be   
ent]$ on ei!r ,,paygo scorec>d ma9ta9$  

pursuant to section #d7;d7 ( ! ,/atutory
 ,pay-,z-,y-,g ,act ( #bjaj4  ,octob]   
#bh1 #bjae ,report$ f ! ,committee on   
,ways & ,means ) an am5dm5t ,octob] #bh1
 #bjae ,! ,committee on ! ,budget       
dis*>g$2 committ$ to ! ,committee ( !   
,:ole ,h\se on ! ,/ate ( ! ,union &     
ord]$ to be pr9t$