,,ii  #aad? ,,congress  #b;d ,session   
,s4 #bege  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,febru>y #bd1 #bjaf,mr4
 ,murphy introduc$ ! foll[+ bill2 :i* 0 
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide a tax  
cr$it = prop]ty own]s :o remove haz>ds  
relat+ to lead1 asbe/os1 & radon4  #a4  
,%ort title ,?is ,act may be cit$ z !   
,heal?y ,homes ,tax ,cr$it ,act4  #b4   
,tax cr$its = r$uction ( lead1 radon1 & 
asbe/os haz>ds 9 homes  7a7 ,9 g5]al    
,subp>t ,b ( "p ,,iv ( sub*apt] ,a (    
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new sections3  #cj;,e4 ,home lead haz>d
 r$uction activity  7a7 ,all[ance (     
cr$it ,!re %all be all[$ z a cr$it aga9/
 ! tax impos$ by ?is *apt] = ! taxable  
ye> an am\nt equal to #ej p]c5t ( ! lead
 haz>d r$uction activity co/ paid or    
incurr$ by ! taxpay] dur+ ! taxable ye> 
= ea* eligible dwell+ unit4  7b7        
,limitation ,! am\nt ( ! cr$it all[$ "u 

subsection 7a7 = any eligible dwell+    
unit = any taxable ye> %all n exce$--   
7#a7 #e1jjj1 r$uc$ by  7#b7 ! aggregate 
lead haz>d r$uction activity co/ tak5   
into acc\nt "u subsection 7a7 ) respect 
to su* unit = all prec$+ taxable ye>s4  
7c7 ,def9itions ,= purposes ( ?is       
section3  7#a7 ,c]tifi$ lead abatem5t   
sup]visor ,! t]m c]tifi$ lead abatem5t  
sup]visor means an individual c]tifi$ by
 ! ,environm5tal ,protection ,ag5cy     
pursuant to section #gde4bbf ( title    
#dj1 ,code ( ,f$]al ,regulations1 or an 
appropriate ,/ate ag5cy pursuant to     
section #gde4cbe ( title #dj1 ,code (   
,f$]al ,regulations4  7#b7 ,c]tifi$     
inspector ,! t]m c]tifi$ inspector means
 an inspector c]tifi$ by ! ,environm5tal
 ,protection ,ag5cy pursuant to section 
#gde4bbf ( title #dj1 ,code ( ,f$]al    
,regulations1 or an appropriate ,/ate   
ag5cy pursuant to section #gde4cbe (    
title #dj1 ,code ( ,f$]al ,regulations4 
7#c7 ,c]tifi$ risk assessor ,! t]m      
c]tifi$ risk assessor means a risk      

assessor c]tifi$ by ! ,environm5tal     
,protection ,ag5cy pursuant to section  
#gde4bbf ( title #dj1 ,code ( ,f$]al    
,regulations1 or an appropriate ,/ate   
ag5cy pursuant to section #gde4cbe (    
title #dj1 ,code ( ,f$]al ,regulations4 
7#d7 ,eligible dwell+ unit  7,a7 ,9     
g5]al ,! t]m eligible dwell+ unit means1
 ) respect to any taxable ye>1 any      
dwell+ unit :i* is plac$ 9 s]vice be=e  
#aiej & locat$ 9 ! ,unit$ ,/ates4  7,b7 
,dwell+ unit ,! t]m dwell+ unit has !   
mean+ giv5 su* t]m by section           
#bhj;,a7f77#a74  7#e7 ,lead haz>d       
r$uction activity co/  7,a7 ,9 g5]al ,! 
t]m lead haz>d r$uction activity co/    
means1 ) respect to any eligible dwell+ 
unit--  7i7 ! co/ = a c]tifi$ risk      
assessor to conduct an assessm5t to     
det]m9e ! pres5ce ( lead pipes or a     
lead-bas$ pa9t haz>d1  7ii7 ! co/ =     
p]=m+ lead abatem5t measures by a       
c]tifi$ lead abatem5t sup]visor1 includ+
 ! removal ( lead pipes1 ! removal (    
pa9t & du/1 ! p]man5t enclosure or      

encapsulation ( lead-bas$ pa9t1 !       
replacem5t ( pa9t$ surfaces1 w9d[s1 or  
fixtures1 or ! removal or p]man5t cov]+ 
( soil :5 lead-bas$ pa9t haz>ds are     
pres5t 9 su* pa9t1 du/1 or soil1  7iii7 
! co/ = a c]tifi$ lead abatem5t         
sup]visor1 ^? work+ "u ! sup]vision (   
su* sup]visor1 or a qualifi$ contractor 
to p]=m all prep>ation1 cleanup1        
disposal1 & cle>ance te/+ activities    
associat$ ) ! lead abatem5t measures1 & 
7iv7 co/s incurr$ by or on behalf ( any 
occupant ( su* dwell+ unit = any        
relocation :i* is necess>y to a*ieve    
occupant protection 7z def9$ "u section 
#ce4acde ( title #bd1 ,code ( ,f$]al    
,regulations74  7,b7 ,limitation ,! t]m 
lead haz>d r$uction activity co/ does n 
include any co/ to ! ext5t su* co/ is   
fund$ by any grant1 contract1 or o!rwise
 by ano!r p]son or any gov]nm5tal ag5cy4
  7#f7 ,lead-bas$ pa9t haz>d ,! t]m     
lead-bas$ pa9t haz>d has ! mean+ giv5   
su* t]m by section #gde4fc ( title #dj1 
,code ( ,f$]al ,regulations4  7#g7      

,qualifi$ contractor ,! t]m qualifi$    
contractor means a ,lead-,safe ,c]tifi$ 
,firm or c]tifi$ r5ovator "u ! ,lead    
,r5ovation1 ,repair & ,pa9t+ ,program ( 
! ,environm5tal ,protection ,ag5cy4  7d7
 ,special rules  7#a7 ,docum5tation     
requir$ = cr$it all[ance ,no cr$it %all 
be all[$ "u subsection 7a7 ) respect to 
any eligible dwell+ unit = any taxable  
ye> unless--  7,a7 aft] lead haz>d      
r$uction activity is complete1 a c]tifi$
 inspector or c]tifi$ risk assessor     
provides writt5 docum5tation to !       
taxpay] t includes--  7i7 evid5ce t !   
eligible dwell+ unit meets lead haz>d   
evaluation crit]ia e/abli%$ by !        
,environm5tal ,protection ,ag5cy or "u  
an au?oriz$ ,/ate or local program1 &   
7ii7 docum5tation %[+ t ! lead haz>d    
r$uction activity meets ! requirem5ts ( 
?is section1 &  7,b7 ! taxpay] files ) !
 appropriate ,/ate ag5cy & atta*es to ! 
tax return = ! taxable ye>--  7i7 !     
docum5tation describ$ 9 subp>agraph     
7,a71  7ii7 docum5tation ( ! lead haz>d 

r$uction activity co/s paid or incurr$  
dur+ ! taxable ye> ) respect to !       
eligible dwell+ unit1 &  7iii7 a /atem5t
 c]tify+ t ! dwell+ unit qualifies z an 
eligible dwell+ unit = su* taxable ye>4 
7#b7 ,basis r$uction ,! basis ( any     
prop]ty = :i* a cr$it is all[able "u    
subsection 7a7 %all be r$uc$ by ! am\nt 
( su* cr$it 7det]m9$ )\t reg>d to       
subsection 7e774  7#c7 ,no d\ble b5efit 
,any d$uction all[able = co/s tak5 into 
acc\nt 9 comput+ ! am\nt ( ! cr$it =    
lead-bas$ pa9t abatem5t %all be r$uc$ by
 ! am\nt ( su* cr$it attributable to su*
 co/s4  7e7 ,limitation bas$ on am\nt ( 
tax ,! cr$it all[$ "u subsection 7a7 = !
 taxable ye> %all n exce$ ! excess (--  
7#a7 ! sum ( ! regul> tax liability 7z  
def9$ 9 section #bf7;b77 plus ! tax     
impos$ by section #ee1 ov]  7#b7 ! sum (
 ! cr$its all[able "u subp>t ,a &       
sections #bg1 #bi1 #cj1 #cj;,a1 #cj;,b1 
#cj;,c1 & #cj;,d = ! taxable ye>4  7f7  
,c>ry=w>d all[$  7#a7 ,9 g5]al ,if !    
cr$it am\nt all[able "u subsection 7a7 =

 a taxable ye> exce$s ! am\nt ( !       
limitation "u subsection 7e7 = su*      
taxable ye> 7ref]r$ to z ! unus$ cr$it  
ye> 9 ?is subsection71 su* excess %all  
be all[$ z a cr$it c>ry=w>d = ea* ( !   
#bj taxable ye>s foll[+ ! unus$ cr$it   
ye>4  7#b7 ,rules ,rules simil> to !    
rules ( section #ci %all apply ) respect
 to ! cr$it c>ry=w>d "u p>agraph 7#a74  
#cj;,f4 ,home radon haz>d r$uction      
activity  7a7 ,all[ance ( cr$it ,!re    
%all be all[$ z a cr$it aga9/ ! tax     
impos$ by ?is *apt] = ! taxable ye> an  
am\nt equal to #ej p]c5t ( ! radon haz>d
 r$uction activity co/ paid or incurr$  
by ! taxpay] dur+ ! taxable ye> = ea*   
eligible dwell+ unit4  7b7 ,limitation  
,! am\nt ( ! cr$it all[$ "u subsection  
7a7 = any eligible dwell+ unit = any    
taxable ye> %all n exce$--  7#a7 #e1jjj1
 r$uc$ by  7#b7 ! aggregate radon haz>d 
r$uction activity co/ tak5 into acc\nt  
"u subsection 7a7 ) respect to su* unit 
= all prec$+ taxable ye>s4  7c7         
,def9itions ,= purposes ( ?is section3  

7#a7 ,eligible dwell+ unit  7,a7 ,9     
g5]al ,! t]m eligible dwell+ unit means1
 ) respect to any taxable ye>1 any      
dwell+ unit locat$ 9 ! ,unit$ ,/ates4   
7,b7 ,dwell+ unit ,! t]m dwell+ unit has
 ! mean+ giv5 su* t]m by section        
#bhj;,a7f77#a74  7#b7 ,qualifi$ radon   
measurem5t pr(essional ,! t]m qualifi$  
radon measurem5t pr(essional means an   
individual :o has demon/rat$ ! m9imum   
degree ( appropriate te*nical k & skills
 specific to radon measurem5t 9         
con=mance ) ! requirem5ts (--  7,a7 a   
c]tification /&>d promulgat$ by !       
,am]ican ,national ,/&>ds ,in/itute or  
,int]national ,organization =           
,/&>dization1  7,b7 a ,/ate1 local or   
o!r gov]nm5tal lic5s+ 7or equival5t7    
program1 or  7,c7 any o!r recogniz$ or  
accr$it$ c]tification process z det]m9$ 
by ! ,secret>y4  7#c7 ,qualifi$ radon   
mitigation pr(essional ,! t]m qualifi$  
radon mitigation pr(essional means an   
individual :o has demon/rat$ ! m9imum   
degree ( appropriate te*nical k & skills

 specific to radon mitigation 9         
con=mance ) ! requirem5ts (--  7,a7 a   
c]tification /&>d promulgat$ by !       
,am]ican ,national ,/&>ds ,in/itute or  
,int]national ,organization =           
,/&>dization1  7,b7 a ,/ate1 local or   
o!r gov]nm5tal lic5s+ 7or equival5t7    
program1 or  7,c7 any o!r recogniz$ or  
accr$it$ c]tification process z det]m9$ 
by ! ,secret>y4  7#d7 ,radon ,! t]m     
radon has ! mean+ giv5 ! t]m 9 section  
#cjb ( ! ,toxic ,sub/ances ,control ,act
 7#ae ,u4,s4,c4 #bffb74  7#e7 ,radon    
haz>d r$uction activity co/  7,a7 ,9    
g5]al ,! t]m radon haz>d r$uction       
activity co/ means1 ) respect to any    
eligible dwell+ unit--  7i7 ! co/ = a   
qualifi$ radon measurem5t pr(essional to
 conduct an assessm5t to det]m9e !      
indoor radon level ( ! dwell+ unit1 &   
7ii7 if ! indoor radon level ( ! dwell+ 
unit is n less ?an #b picocuries p] lit]
 ( air1 z det]m9$ by a qualifi$ radon   
measurem5t pr(essional1 ! co/ = p]=m+   
radon abatem5t measures by a qualifi$   

radon mitigation pr(essional4  7,b7     
,limitation ,! t]m radon haz>d r$uction 
activity co/ does n include any co/ to !
 ext5t su* co/ is fund$ by any grant1   
contract1 or o!rwise by ano!r p]son or  
any gov]nm5tal ag5cy4  7d7 ,special     
rules  7#a7 ,docum5tation requir$ =     
cr$it all[ance ,no cr$it %all be all[$  
"u subsection 7a7 ) respect to any      
eligible dwell+ unit = any taxable ye>  
unless--  7,a7 aft] radon haz>d r$uction
 activity is complete1 a qualifi$ radon 
measurem5t pr(essional provides writt5  
docum5tation to ! taxpay] t includes--  
7i7 evid5ce t ! eligible dwell+ unit    
meets radon haz>d evaluation crit]ia    
e/abli%$ "u an au?oriz$ ,/ate or local  
program1 &  7ii7 docum5tation %[+ t !   
radon haz>d r$uction activity meets !   
requirem5ts ( ?is section1 &  7,b7 !    
taxpay] files ) ! appropriate ,/ate     
ag5cy & atta*es to ! tax return = !     
taxable ye>--  7i7 ! docum5tation       
describ$ 9 subp>agraph 7,a71  7ii7      
docum5tation ( ! radon haz>d r$uction   

activity co/s paid or incurr$ dur+ !    
taxable ye> ) respect to ! eligible     
dwell+ unit1 &  7iii7 a /atem5t c]tify+ 
t ! dwell+ unit qualifies z an eligible 
dwell+ unit = su* taxable ye>4  7#b7    
,basis r$uction ,! basis ( any prop]ty =
 :i* a cr$it is all[able "u subsection  
7a7 %all be r$uc$ by ! am\nt ( su* cr$it
 7det]m9$ )\t reg>d to subsection 7e774 
7#c7 ,no d\ble b5efit ,any d$uction     
all[able = co/s tak5 into acc\nt 9      
comput+ ! am\nt ( ! cr$it = radon       
abatem5t %all be r$uc$ by ! am\nt ( su* 
cr$it attributable to su* co/s4  7e7    
,limitation bas$ on am\nt ( tax ,! cr$it
 all[$ "u subsection 7a7 = ! taxable ye>
 %all n exce$ ! excess (--  7#a7 ! sum (
 ! regul> tax liability 7z def9$ 9      
section #bf7;b77 plus ! tax impos$ by   
section #ee1 ov]  7#b7 ! sum ( ! cr$its 
all[able "u subp>t ,a & sections #bg1   
#bi1 #cj1 #cj;,a1 #cj;,b1 #cj;,c1 &     
#cj;,d = ! taxable ye>4  7f7 ,c>ry=w>d  
all[$  7#a7 ,9 g5]al ,if ! cr$it am\nt  
all[able "u subsection 7a7 = a taxable  

ye> exce$s ! am\nt ( ! limitation "u    
subsection 7e7 = su* taxable ye> 7ref]r$
 to z ! unus$ cr$it ye> 9 ?is           
subsection71 su* excess %all be all[$ z 
a cr$it c>ry=w>d = ea* ( ! #bj taxable  
ye>s foll[+ ! unus$ cr$it ye>4  7#b7    
,rules ,rules simil> to ! rules (       
section #ci %all apply ) respect to !   
cr$it c>ry=w>d "u p>agraph 7#a74        
#cj;,g4 ,home asbe/os haz>d r$uction    
activity  7a7 ,all[ance ( cr$it ,!re    
%all be all[$ z a cr$it aga9/ ! tax     
impos$ by ?is *apt] = ! taxable ye> an  
am\nt equal to #ej p]c5t ( ! asbe/os    
haz>d r$uction activity co/ paid or     
incurr$ by ! taxpay] dur+ ! taxable ye> 
= ea* eligible dwell+ unit4  7b7        
,limitation ,! am\nt ( ! cr$it all[$ "u 
subsection 7a7 = any eligible dwell+    
unit = any taxable ye> %all n exce$--   
7#a7 ei!r-- 7,a7 #e1jjj 9 ! case (      
asbe/os haz>d r$uction activity co/     
includ+ asbe/os abatem5t measures       
describ$ 9 clauses 7i71 7ii71 7iv71 &   
7v7 ( subsection 7c77#c77;,a71 or  7,b7 

#a1jjj 9 ! case ( asbe/os haz>d r$uction
 activity co/ includ+ int]im asbe/os    
control measures describ$ 9 clauses 7i71
 7iii71 7iv71 & 7v7 ( subsection        
7c77#c77;,a71 r$uc$ by  7#b7 ! aggregate
 asbe/os haz>d r$uction activity co/    
tak5 into acc\nt "u subsection 7a7 )    
respect to su* unit = all prec$+ taxable
 ye>s4  7c7 ,def9itions ,= purposes (   
?is section3  7#a7 ,accr$it$ asbe/os    
abatem5t contractor or sup]visor ,! t]m 
accr$it$ asbe/os abatem5t contractor or 
sup]visor means any p]son accr$it$ z a  
contractor or sup]visor "u ! ,asbe/os   
,model ,accr$itation ,plan ( !          
,environm5tal ,protection ,ag5cy4  7#b7 
,accr$it$ asbe/os inspector ,! t]m      
accr$it$ asbe/os inspector means any    
p]son accr$it$ z an inspector "u !      
,asbe/os ,model ,accr$itation ,plan ( ! 
,environm5tal ,protection ,ag5cy4  7#c7 
,asbe/os ,! t]m asbe/os has ! mean+ giv5
 ! t]m 9 section #bjb ( ! ,toxic        
,sub/ances ,control ,act 7#ae ,u4,s4,c4 
#bfdb74  7#d7 ,asbe/os haz>d ,! t]m     

asbe/os haz>d has ! mean+ giv5 ! t]m    
imm95t haz>d to ! heal? & safety 9      
section #aa ( ! ,asbe/os ,s*ool ,haz>d  
,detection & ,control ,act ( #aihj 7#bj 
,u4,s4,c4 #cfaj74  7#e7 ,asbe/os haz>d  
r$uction activity co/  7,a7 ,9 g5]al ,! 
t]m asbe/os haz>d r$uction activity co/ 
means1 ) respect to any eligible dwell+ 
unit--  7i7 ! co/ = an accr$it$ asbe/os 
inspector to conduct an assessm5t to    
det]m9e ! pres5ce ( a asbe/os haz>d1    
7ii7 ! co/ = p]=m+ asbe/os abatem5t     
measures by an accr$it$ asbe/os abatem5t
 contractor or sup]visor1  7iii7 ! co/ =
 p]=m+ int]im asbe/os control measures  
to r$uce exposure or likely exposure to 
asbe/os haz>ds1 b only if su* measures  
are evaluat$ & complet$ by an accr$it$  
asbe/os abatem5t contractor or sup]visor
 us+ accept$ me?ods1 are conduct$ by an 
accr$it$ asbe/os abatem5t contractor or 
sup]visor1 & h an expect$ useful life ( 
m ?an #aj ye>s1  7iv7 ! co/ = an        
accr$it$ asbe/os abatem5t sup]visor1 ^? 
work+ "u ! sup]vision ( su* sup]visor1  

or an accr$it$ asbe/os abatem5t         
contractor or sup]visor to p]=m all     
prep>ation1 cleanup1 disposal1 &        
cle>ance te/+ activities associat$ ) !  
asbe/os abatem5t measures or int]im     
asbe/os control measures1 &  7v7 co/s   
incurr$ by or on behalf ( any occupant (
 su* dwell+ unit = any relocation :i* is
 necess>y to a*ieve occupant protection 
7z det]m9$ by ! ,adm9i/rator ( !        
,environm5tal ,protection ,ag5cy74  7,b7
 ,limitation ,! t]m asbe/os haz>d       
r$uction activity co/ does n include any
 co/ to ! ext5t su* co/ is fund$ by any 
grant1 contract1 or o!rwise by ano!r    
p]son or any gov]nm5tal ag5cy4  7#f7    
,eligible dwell+ unit  7,a7 ,9 g5]al ,! 
t]m eligible dwell+ unit means1 )       
respect to any taxable ye>1 any dwell+  
unit locat$ 9 ! ,unit$ ,/ates4  7,b7    
,dwell+ unit ,! t]m dwell+ unit has !   
mean+ giv5 su* t]m by section           
#bhj;,a7f77#a74  7d7 ,special rules     
7#a7 ,docum5tation requir$ = cr$it      
all[ance ,no cr$it %all be all[$ "u     

subsection 7a7 ) respect to any eligible
 dwell+ unit = any taxable ye> unless-- 
7,a7 aft] asbe/os haz>d r$uction        
activity is complete1 an accr$it$       
asbe/os inspector provides writt5       
docum5tation to ! taxpay] t includes--  
7i7 evid5ce t ! eligible dwell+ unit    
meets asbe/os haz>d evaluation crit]ia  
e/abli%$ "u an au?oriz$ ,/ate or local  
program1 &  7ii7 docum5tation %[+ t !   
asbe/os haz>d r$uction activity meets ! 
requirem5ts ( ?is section1 &  7,b7 !    
taxpay] files ) ! appropriate ,/ate     
ag5cy & atta*es to ! tax return = !     
taxable ye>--  7i7 ! docum5tation       
describ$ 9 subp>agraph 7,a71  7ii7      
docum5tation ( ! asbe/os haz>d r$uction 
activity co/s paid or incurr$ dur+ !    
taxable ye> ) respect to ! eligible     
dwell+ unit1 &  7iii7 a /atem5t c]tify+ 
t ! dwell+ unit qualifies z an eligible 
dwell+ unit = su* taxable ye>4  7#b7    
,basis r$uction ,! basis ( any prop]ty =
 :i* a cr$it is all[able "u subsection  
7a7 %all be r$uc$ by ! am\nt ( su* cr$it

 7det]m9$ )\t reg>d to subsection 7e774 
7#c7 ,no d\ble b5efit ,any d$uction     
all[able = co/s tak5 into acc\nt 9      
comput+ ! am\nt ( ! cr$it = asbe/os     
abatem5t %all be r$uc$ by ! am\nt ( su* 
cr$it attributable to su* co/s4  7e7    
,limitation bas$ on am\nt ( tax ,! cr$it
 all[$ "u subsection 7a7 = ! taxable ye>
 %all n exce$ ! excess (--  7#a7 ! sum (
 ! regul> tax liability 7z def9$ 9      
section #bf7;b77 plus ! tax impos$ by   
section #ee1 ov]  7#b7 ! sum ( ! cr$its 
all[able "u subp>t ,a & sections #bg1   
#bi1 #cj1 #cj;,a1 #cj;,b1 #cj;,c1 &     
#cj;,d = ! taxable ye>4  7f7 ,c>ry=w>d  
all[$  7#a7 ,9 g5]al ,if ! cr$it am\nt  
all[able "u subsection 7a7 = a taxable  
ye> exce$s ! am\nt ( ! limitation "u    
subsection 7e7 = su* taxable ye> 7ref]r$
 to z ! unus$ cr$it ye> 9 ?is           
subsection71 su* excess %all be all[$ z 
a cr$it c>ry=w>d = ea* ( ! #bj taxable  
ye>s foll[+ ! unus$ cr$it ye>4  7#b7    
,rules ,rules simil> to ! rules (       
section #ci %all apply ) respect to !   

cr$it c>ry=w>d "u p>agraph 7#a74  4  7b7
 ,te*nical am5dm5ts  7#a7 ,section      
#ajaf7;a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$--  7,a7 9 p>agraph 7#cf71
 by /rik+ & at ! end1  7,b7 9 p>agraph  
7#cg71 by /rik+ ! p]iod at ! end &      
ins]t+ a comma1 &  7,c7 by add+ at ! end
 ! foll[+ new p>agraphs3  7#ch7 9 ! case
 ( an eligible dwell+ unit ) respect to 
:i* a cr$it = any lead haz>d r$uction   
activity co/ 0 all[$ "u section #cj;,e1 
to ! ext5t provid$ 9 section            
#cj;,e7d77#b71  7#ci7 9 ! case ( an     
eligible dwell+ unit ) respect to :i* a 
cr$it = any radon haz>d r$uction        
activity co/ 0 all[$ "u section #cj;,f1 
to ! ext5t provid$ 9 section            
#cj;,f7d77#b71 &  7#dj7 9 ! case ( an   
eligible dwell+ unit ) respect to :i* a 
cr$it = any asbe/os haz>d r$uction      
activity co/ 0 all[$ "u section #cj;,g1 
to ! ext5t provid$ 9 section            
#cj;,g7d77#b7  4  7#b7 ,! table (       
sections = subp>t ,b ( "p ,,iv (        
sub*apt] ,a ( *apt] #a ( su* ,code is   

am5d$ by ins]t+ aft] ! item relat+ to   
section #cj;,d ! foll[+ new items3      
,sec4 #cj;,e4 ,home lead haz>d r$uction 
activity4,sec4 #cj;,f4 ,home radon haz>d
 r$uction activity4,sec4 #cj;,g4 ,home  
asbe/os haz>d r$uction activity4  4  7c7
 ,effective date ,! am5dm5ts made by ?is
 section %all apply to co/s incurr$ aft]
 ,decemb] #ca1 #bjae1 9 taxable ye>s    
end+ aft] t date4