,i  #aad? ,,congress  #b;d ,session  ,h4
 ,r4 #fcbi  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,novemb] #af1         
#bjaf,mr4 ,veasey introduc$ ! foll[+    
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to all[ =
 a refundable cr$it aga9/ tax = co/s    
associat$ ) naturalization4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,promise
 ( ,citiz5%ip ,act ( #bjaf4  #b4        
,refundable cr$it aga9/ tax = co/s      
associat$ ) naturalization  7a7 ,9 g5]al
 ,subp>t ,c ( "p ,,iv ( sub*apt] ,a (   
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] section   
#cf;,b ! foll[+ new section3  #cf;,c4   
,cr$it = co/s associat$ ) naturalization
  7a7 ,9 g5]al ,9 ! case ( an           
individual1 !re %all be all[$ z a cr$it 
aga9/ ! tax impos$ by ?is subtitle an   
am\nt equal to ! qualifi$ naturalization
 co/s det]m9$ "u subsection 7b7 )       
respect to ! taxpay] = ! taxable ye>4   
7b7 ,am\nt ( cr$it  7#a7 ,9 g5]al ,!    

qualifi$ naturalization co/s det]m9$ "u 
?is subsection = a taxpay] = a taxable  
ye> are su* co/s paid or incurr$ by !   
taxpay] dur+ ! taxable ye> or ! #c      
prec$+ taxable ye>s ) respect to !      
taxpay]1 ! taxpay]'s sp\se1 or any      
dep5d5t ( ! taxpay]1 if su* taxpay]1    
sp\se1 or dep5d5t is naturaliz$ z a     
citiz5 ( ! ,unit$ ,/ates dur+ su*       
taxable ye>4  7#b7 ,maximum cr$it ,!    
cr$it all[$ "u ?is section ) respect to 
! naturalization ( any individual %all n
 exce$ #ejj4  7c7 ,qualifi$             
naturalization co/s ,= purposes ( ?is   
section--  7#a7 ,9 g5]al ,! t]m qualifi$
 naturalization co/s means              
naturalization application co/s1 ,,esl &
 o!r c\rse co/s1 & legal s]vices4  7#b7 
,naturalization application co/s ,! t]m 
naturalization application co/s means   
fees associat$ ) naturalization z a     
citiz5 ( ! ,unit$ ,/ates collect$ by !  
,unit$ ,/ates ,citiz5%ip & ,immigration 
,s]vices4  7#c7 ,,esl & o!r c\rse co/s  
,! t]m ,,esl & o!r c\rse co/s means--   

7,a7 paym5ts = a c\rse 7:e!r onl9e or 9 
p]son7 or tutor+ ) respect to le>n+     
,engli% z a second language or z        
prep>ation = ! civics te/ associat$ )   
naturalization z a citiz5 ( ! ,unit$    
,/ates1 &  7,b7 paym5ts = transportation
 & *ildc>e associat$ ) su* c\rse or su* 
tutor+4  7#d7 ,legal s]vices ,! t]m     
legal s]vices means am\nts paid to a    
lawy] = s]vices associat$ )             
naturalization1 includ+ prep>ation ( an 
application = naturalization & s]vices  
relat$ to an int]view associat$ )       
naturalization4  4  7b7 ,con=m+ am5dm5ts
  7#a7 ,section #fbaa7;b77#d77;,a7 ( su*
 ,code is am5d$ by ins]t+ #cf;,c1 aft]  
#cf;,b14  7#b7 ,p>agraph 7#b7 ( section 
#acbd7;b7 ( title #ca1 ,unit$ ,/ates    
,code1 is am5d$ by ins]t+ #cf;,c1 aft]  
#cf;,b14  7#c7 ,! 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 ,cr$it = co/s      

associat$ ) naturalization4  4  7c7     
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjaf4