,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #djfh  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,novemb] #ah1 #bjae   
,mrs4 ,lawr5ce 7= h]self1 ,ms4          
,velzquez1 ,ms4 ,cl>ke ( ,new ,york1 &  
,mr4 ,payne7 introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to p]man5tly      
increase ! limitations on ! d$uction =  
/>t-up & organizational exp5ditures4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,promote ,/>tups ,act ( #bjae4  #b4   
,p]man5t increase ( limitation on       
d$uction = />t-up & organizational      
exp5ditures  7a7 ,/>t-,up exp5ditures   
7#a7 ,9 g5]al ,section                  
#aie7;b77#a77;,a77ii7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$--  7,a7  
by /rik+ #e1jjj & ins]t+ #ae1jjj1 &     
7,b7 by /rik+ #ej1jjj & ins]t+ #aej1jjj4
  7#b7 ,con=m+ am5dm5t ,section #aie7;b7
 ( su* ,code is am5d$ by /rik+ p>agraph 
7#c74  7b7 ,organizational exp5ditures  
,section #bdh7;a77#a77;,b7 ( su* ,code  

is am5d$--  7#a7 by /rik+ #e1jjj &      
ins]t+ #aj1jjj1 &  7#b7 by /rik+ #ej1jjj
 & ins]t+ #fj1jjj4  7c7 ,effective date 
,! am5dm5ts made by ?is section %all    
apply to am\nts paid or incurr$ )       
respect to-- 7#a7 9 ! case ( ! am5dm5ts 
made by subsection 7a71 trades or       
bus9esses beg9n+ 9 taxable ye>s beg9n+  
aft] ,decemb] #ca1 #bjad1 &  7#b7 9 !   
case ( ! am5dm5ts made by subsection    
7b71 corporations ! bus9ess ( :i* beg9s 
9 taxable ye>s beg9n+ aft] su* date4