,i  #aad? ,,congress  #b;d ,session  ,h4
 ,r4 #eiag  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #ah1 #bjaf,ms4  
,m5g introduc$ ! foll[+ bill2 :i* 0     
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide a refundable  
cr$it = m5/rual products4  #a4 ,%ort    
title ,?is ,act may be cit$ z ! ,m5/rual
 ,products ,tax ,cr$it ,act ( #bjaf4    
#b4 ,refundable cr$it = m5/rual products
  7a7 ,9 g5]al ,subp>t ,c ( "p ,,iv (   
sub*apt] ,a ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf 7relat+ to        
refundable cr$its7 is am5d$ by ins]t+   
aft] section #cf;,b ! foll[+ new        
section3  #cf;,c4 ,m5/rual products  7a7
 ,9 g5]al ,!re %all be all[$ z a cr$it  
aga9/ ! tax impos$ by ?is subtitle )    
respect to ea* eligible individual = :om
 ! taxpay] is all[$ a d$uction "u       
section #aea an am\nt equal to #abj4    
7b7  ,limitation bas$ on adju/$ gross   
income  7#a7 ,9 g5]al  ,9 ! case ( any  
taxpay] ^: modifi$ adju/$ gross income  

exce$s ! ?re%old am\nt1 ! am\nt ( !     
cr$it all[able "u subsection 7a7 %all be
 z]o4 ,= purposes ( ! prec$+ s5t5ce1 !  
t]m modifi$ adju/$ gross income means   
adju/$ gross income increas$ by any     
am\nt exclud$ f gross income "u section 
#iaa1 #ica1 or #icc4  7#b7 ,?re%old     
am\nt  ,= purposes ( p>agraph 7#a71 !   
t]m ?re%old am\nt means-- 7,a7 #dg1ebj 9
 ! case ( a jo9t return1  7,b7 #ce1fdj 9
 ! case ( a head ( h\sehold1 &  7,c7    
#bc1gfj 9 ! case ( a sep>ate return4    
7c7 ,def9itions ,= purposes ( ?is       
section-- 7#a7 ,eligible individual ,!  
t]m eligible individual means an        
individual :o uses m5/rual products4    
7#b7 ,m5/rual products def9$ ,! t]m     
m5/rual products %all be det]m9$ by !   
,secret>y ( ,heal? & ,human ,s]vices by 
regulation & provid$ to ! ,secret>y1 &  
%all include tampons1 pads1 l9]s1 cups1 
& simil> products us$ by wom5 ) respect 
to m5/ruation4  7d7 ,adju/m5t =         
inflation  7#a7 ,9 g5]al ,= ea* taxable 
ye> beg9n+ aft] #bjag1 ! doll> am\nts 9 

subsections 7a7 & 7b77#b7 %all ea* 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>1 det]m9$ by   
sub/itut+ cal5d> ye> #bjaf = cal5d> ye> 
#aiib 9 subp>agraph 7,b7 !re(4  7#b7    
,r\nd+ ,if any increase det]m9$ "u      
p>agraph 7#a7-- 7,a7 9 ! case ( ! doll> 
am\nt 9 subsection 7a7 is n a multiple (
 #e1 su* increase %all be r\nd$ to !    
next highe/ multiple ( #e1 &  7,b7 9 !  
case ( ! doll> am\nt 9 subsection       
7b77#b71 is n a multiple ( #a1jjj1 su*  
increase %all be r\nd$ to ! next l[e/   
multiple ( #a1jjj4  7e7 ,regulations ,! 
,secret>y %all prescribe su* regulations
 z may be appropriate to c>ry out !     
purposes ( ?is section4  4  7b7 ,con=m+ 
am5dm5ts  7#a7 ,section #acbd7;b77#b7 ( 
title #ca1 ,unit$ ,/ates ,code1 is am5d$
 by ins]t+ #cf;,c1 aft] #cf;,b14  7#b7  
,! table ( sections = subp>t ,c ( "p    
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 

by ins]t+ aft] ! item relat+ to section 
#cf;,b ! foll[+ new item3  ,sec4 #cf;,c4
 ,m5/rual products4  4  7c7 ,effective  
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjaf4