,,ii  #aad? ,,congress  #a/ ,session    
,s4 #ajbc  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #ba1 #bjae,mr4  
,moran 7= himself & ,mrs4 ,gillibr&7    
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code to provide a refundable   
cr$it = co/s associat$ ) ,in=mation ,%>+
 & ,analysis ,organizations4  #a4       
,cyb]security in=mation %>+ cr$it  7a7  
,9 g5]al ,subp>t ,c ( "p ,,iv ( sub*apt]
 ,a ( *apt] #a ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by ins]t+ aft]   
section #cf;,b ! foll[+ new section3    
#cf;,c4 ,cyb]security in=mation %>+     
cr$it  7a7 ,9 g5]al ,!re %all be all[$ z
 a cr$it aga9/ ! tax impos$ by ?is      
subtitle = any taxable ye> an am\nt     
equal to ! qualifi$ cyb]security        
in=mation %>+ organization co/s paid or 
incurr$ by ! taxpay] dur+ su* taxable   
ye>4  7b7 ,qualifi$ cyb]security        
in=mation %>+ organization co/s ,=      
purposes ( ?is section-- 7#a7 ,9 g5]al  

,! t]m qualifi$ cyb]security in=mation  
%>+ organization co/s means ! sum (--   
7,a7 dues = memb]%ip 9 a designat$      
cyb]security in=mation %>+ organization1
  7,b7 p]sonnel p>ticipation co/s1  7,c7
 product & s]vice co/s directly relat$  
to ! %>+ ( in=mation ) a designat$      
cyb]security in=mation %>+ organization1
 &  7,d7 o!r am\nts 7n includ+ am\nts = 
travel7 relat+ to p>ticipation 9        
activities ( ! designat$ cyb]security   
in=mation %>+ organization4  7#b7       
,p]sonnel p>ticipation co/s ,! t]m      
p]sonnel p>ticipation co/s means ! co/  
associat$ ) ! "t t employees ( ! taxpay]
 sp5d p>ticipat+ 9 activities ( a       
designat$ cyb]security in=mation %>+    
organization on behalf ( ! taxpay]1     
det]m9$ on ! basis ( ! regul> h\rly     
comp5sation paid to ea* su* employee4   
7#c7 ,designat$ cyb]security in=mation  
%>+ organization ,! t]m designat$       
cyb]security in=mation %>+ organization 
means-- 7,a7 an ,in=mation ,%>+ &       
,analysis ,organization 7z def9$ 9      

section #bab7e7 ( ! ,homel& ,security   
,act ( #bjjb 7#f ,u4,s4,c4 #aca7e7771   
7,b7 a local1 regional1 or ,/ate fusion 
c5t] 7z def9$ 9 section #baj;,a7j77#a7 (
 su* ,act 7#f ,u4,s4,c4 #abd;h7j77#a7771
 or  7,c7 an organization t has be5     
id5tifi$ by ! ,secret>y z su* 9         
consultation ) ! ,secret>y ( ,homel&    
,security1  t %>es cyb]-?reat in=mation 
9 a /ructur$ =mat & /&>diz$ language    
designat$ by ! ,secret>y ( ,homel&      
,security ?r\gh a set ( s]vices &       
message ex*anges to enable automat$ &   
ne>-in/antane\s %>+ ( actionable        
cyb]-?reat in=mation across             
organizations & sy/ems4  4  7b7 ,con=m+ 
am5dm5t ,p>agraph 7#b7 ( section        
#acbd7;b7 ( title #ca1 ,unit$ ,/ates    
,code1 is am5d$ by ins]t+ 1 #cf;,c aft] 
#cf;,b4  7c7 ,cl]ical am5dm5t ,! 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         

,in=mation %>+ & analysis organization  
cr$it4  4  7d7 ,effective date ,!       
am5dm5ts made by ?is section %all apply 
to am\nts paid or incurr$ aft] ,decemb] 
#ca1 #bjad4