,i  #aad? ,,congress  #b;d ,session  ,h4
 ,r4 #dhdj  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #bb1 #bjaf ,mrs4 
,watson ,coleman 7= h]self1 ,ms4        
,jackson ,lee1 ,mr4 ,rangel1 & ,mr4     
,payne7 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to increase ! maximum    
wages all[$ "u ! "w opportunity tax     
cr$it = ex-felons1 & = o!r purposes4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,hire ,= a ,second ,*ance ,act (      
#bjaf4  #b4 ,ext5sion & modification (  
"w opportunity tax cr$it  7a7 ,cr$it    
made p]man5t ,section #ea7;c7 ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ p>agraph 7#d7 & r$esignat+     
p>agraph 7#e7 z p>agraph 7#d74  7b7     
,increase 9 wage limitation = ex-,felons
  7#a7 ,limitation on wages tak5 into   
acc\nt ,section #ea7;b77#c7 ( su* ,code 
is am5d$-- 7,a7 by /rik+ subsection     
7d77#c77;,a77iv71 & & ins]t+ subsection 
7d77#c77;,a77iv711 &  7,b7 by /rik+     

subsection 7d77#c77;,a77ii77,,ii77 &    
ins]t+ subsection                       
7d77#c77;,a77ii77,,ii71 & #ad1jjj 9 !   
case ( any individual :o is an ex-felon 
by reason ( subsection 7d77#d774  7#b7  
,inflation adju/m5t ,section #ea7;b7 (  
su* ,code is am5d$ by add+ at ! end !   
foll[+3  7#d7 ,adju/m5t = inflation ,9 !
 case ( any taxable ye> beg9n+ aft]     
#bjaf1 ! #ad1jjj doll> am\nt conta9$ 9  
p>agraph 7#c7 relat+ to ex-felons %all  
be increas$ by an am\nt equal to !      
product (--  7,a7 su* doll> am\nt1 &    
7,b7 ! co/ ( liv+ adju/m5t det]m9$ "u   
section #a7;f77#c7 = ! cal5d> ye> 9 :i* 
! taxable ye> beg9s det]m9$ by sub/itut+
 cal5d> ye> #bjae = cal5d> ye> #aiib 9  
subp>agraph 7,b7 !re(4  ,if any increase
 det]m9$ "u ! prec$+ s5t5ce is n a      
multiple ( #ej1 su* increase %all be    
r\nd$ to ! next l[e/ multiple ( #ej4  4 
7c7 ,qualifi$ ex-,felon ,section        
#ea7;d77#d77;,b7 ( su* ,code is am5d$ by
 /rik+ #a ye> & ins]t+ #c ye>s4  7d7    
,effective date ,! am5dm5ts made by ?is 

section %all apply to individuals :o    
beg9 "w = ! employ] aft] ,decemb] #ca1  
#bjae4