,i  #aad? ,,congress  #b;d ,session  ,h4
 ,r4 #fadf  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #bb1        
#bjaf,mr4 ,israel introduc$ ! foll[+    
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
improve ! dep5d5t c>e cr$it by repeal+ !
 phas$[n ( ! cr$it p]c5tage4  #a4 ,%ort 
title ,?is ,act may be cit$ z ! ,middle 
,class ,dep5d5t ,c>e ,fairness ,act (   
#bjaf4  #b4 ,dep5d5t c>e cr$it          
improvem5ts  7a7 ,repeal ( phas$[n (    
cr$it p]c5tage ,subsection 7a7 ( section
 #ba ( ! ,int]nal ,rev5ue ,code ( #aihf 
is am5d$ to read z foll[s3  7a7         
,all[ance ( cr$it ,9 ! case ( an        
individual = :i* !re are #a or m        
qualify+ individuals 7z def9$ 9         
subsection 7b77#a77 ) respect to su*    
individual1 !re %all be all[$ z a cr$it 
aga9/ ! tax impos$ by ?is *apt] = !     
taxable ye> an am\nt equal to #ce p]c5t 
( ! employm5t-relat$ exp5ses 7z def9$ 9 
subsection 7b77#b77 paid by su*         

individual dur+ ! taxable ye>4  4  7b7  
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4