,i  #aad? ,,congress  #b;d ,session  ,h4
 ,r4 #eaid  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #aa1 #bjaf ,mr4  
,blum5au] 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$it   
aga9/ tax = co/s incurr$ by c]ta9       
bus9esses = drug disposal programs4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,safe ,drug ,disposal ,tax ,cr$it ,act (
 #bjaf4  #b4 ,drug disposal program     
cr$it  7a7 ,9 g5]al ,subp>t ,d ( "p ,,iv
 ( sub*apt] ,a ( *apt] #a ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new section3  #de,s4  
,drug disposal program cr$it  7a7 ,g5]al
 rule ,= purposes ( section #ch1 9 !    
case ( an eligible entity1 ! drug       
disposal program cr$it det]m9$ "u ?is   
section = a taxable ye> is #cj p]c5t ( !
 qualifi$ drug disposal program co/s (  
su* entity = ! taxable ye>4  7b7        
,def9itions ,= purposes ( ?is section-- 
7#a7 ,qualifi$ drug disposal program    

co/s ,! t]m qualifi$ drug disposal      
program co/s means am\nts paid or       
incurr$ by an eligible entity = e/abli%+
 or ma9ta9+ a drug disposal site1       
includ+ am\nts = mat]ials = su* site1   
outrea* & tra9+ ab\t ! use ( su* site1 &
 safe disposal ( drugs collect$ at su*  
site4  7#b7 ,drug disposal site ,! t]m  
drug disposal site means a location :]e 
individuals c1 free ( *>ge1 deposit     
drugs to be dispos$ ( legally4  7#c7    
,eligible entity ,! t]m eligible entity 
means an entity au?oriz$ "u ! ,controll$
 ,sub/ances ,act to dispose ( controll$ 
sub/ances4  7#d7 ,drug ,! t]m drug has !
 mean+ giv5 su* t]m 9 section #bja ( !  
,f$]al ,food1 ,drug1 & ,cosmetic ,act & 
includes a biological product1 z def9$ 9
 section #cea ( ! ,public ,heal? ,s]vice
 ,act4  7c7 ,basis adju/m5t ,if a cr$it 
is det]m9$ "u ?is section ) respect to  
any prop]ty1 ! basis ( su* prop]ty %all 
be r$uc$ by ! am\nt ( ! cr$it s det]m9$4
  4  7b7 ,con=m+ am5dm5ts  7#a7 ,section
 #ch7;b7 ( su* ,code is am5d$ by /rik+  

plus at ! end ( p>agraph 7#ce71 by /rik+
 ! p]iod at ! end ( p>agraph 7#cf7 &    
ins]t+ 1 plus1 & by add+ at ! end !     
foll[+ new p>agraph3  7#cg7 9 ! case (  
an eligible entity 7z def9$ 9 section   
#de,s7b771 ! drug disposal program cr$it
 det]m9$ "u section #de,s4  4  7#b7     
,section #ajaf7;a7 ( su* ,code is am5d$ 
by /rik+ & at ! end ( p>agraph 7#cf71 by
 /rik+ ! p]iod at ! end ( p>agraph 7#cg7
 & ins]t+ 1 &1 & by add+ at ! end !     
foll[+ new p>agraph3  7#ch7 9 ! case (  
prop]ty ) respect to :i* a cr$it 0 all[$
 "u section #de,s1 to ! ext5t provid$ 9 
section #de,s7c74  4  7c7 ,cl]ical      
am5dm5t ,! table ( sections = subp>t ,d 
( "p ,,iv ( sub*apt] ,a ( *apt] #a ( su*
 ,code is am5d$ by ins]t+ aft] ! item   
relat+ to section #de,r ! foll[+ new    
item3  ,sec4 #de,s4 ,drug disposal      
program cr$it4  4  7d7 ,effective date  
,! am5dm5ts made by ?is section apply ) 
respect to taxable ye>s beg9n+ aft]     
,decemb] #ca1 #bjaf4