,,ii #aad? ,,congress #a/ ,session ,s4 #aaic ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,may #e1 #bjae,ms4 ,cantwell 7= h]self1 ,mr4 ,rob]ts1 ,mr4 ,crapo1 ,mr4 ,frank51 ,ms4 ,w>r51 ,mr4 ,m55dez1 ,mr4 ,:iteh\se1 ,mr4 ,s*um]1 ,mrs4 ,%ahe51 ,ms4 ,hirono1 ,mrs4 ,gillibr&1 ,mr4 ,c>d91 ,mr4 ,leahy1 ,ms4 ,klobu*>1 ,mrs4 ,box]1 ,mr4 ,k+1 ,mr4 ,book]1 ,mrs4 ,murray1 ,mr4 ,blum5?al1 ,mrs4 ,fe9/e91 ,mr4 ,s&]s1 & ,ms4 ,/ab5[7 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to make p]man5t & exp& ! tempor>y m9imum cr$it rate = ! l[-income h\s+ tax cr$it program4 #a4 ,tempor>y m9imum cr$it rate = ! l[-income h\s+ tax cr$it program made p]man5t & exp&$ 7a7 ,m9imum cr$it am\nt = new build+s made p]man5t ,subp>agraph 7,a7 ( section #db7;b77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ ) respect to h\s+ cr$it doll> am\nt allocations made be=e ,janu>y #a1 #bjae4 7b7 ,m9imum cr$it = exi/+ build+s ,subsection 7b7 ( section #db ( su* ,code is am5d$ by r$esignat+ p>agraph 7#c7 z p>agraph 7#d7 & by ins]t+ aft] p>agraph 7#b7 ! foll[+ new p>agraph3 7#c7 ,m9imum cr$it = exi/+ build+s ,9 ! case ( any exi/+ build+-- 7,a7 :i* is plac$ 9 s]vice by ! taxpay] aft] ! date ( ! enactm5t ( ?is p>agraph1 & 7,b7 :i* is n f$]ally subsidiz$ = ! taxable ye>1 ! applicable p]c5tage %all n be less ?an #d p]c5t4 4 7c7 ,con=m+ am5dm5t ,section #db7;b77#b7 ( su* ,code is am5d$ by /rik+ ,tempor>y m9imum & ins]t+ ,m9imum4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to build+s plac$ 9 s]vice aft] ,decemb] #ca1 #bjad4