,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #ajih  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #ae1         
#bjag,mr4 ,tib]i 7= himself1 ,mr4 ,neal1
 ,mr4 ,re$1 ,mr4 ,kelly ( ,p5nsylvania1 
,mr4 ,meehan1 ,mr4 ,mc,kinley1 ,mr4     
,k9d1 ,mr4 ,higg9s ( ,new ,york1 ,mr4   
,smi? ( ,miss\ri1 ,mr4 ,pauls51 ,mr4    
,blum5au]1 ,mr4 ,danny ,k4 ,davis (     
,ill9ois1 ,mr4 ,?ompson ( ,cali=nia1    
,mr4 ,pascrell1 ,ms4 ,sewell ( ,alabama1
 ,mr4 ,l>son ( ,connecticut1 ,ms4       
,sn*ez1 ,mr4 ,turn]1 ,mr4 ,joyce (      
,ohio1 ,mr4 ,johnson ( ,ohio1 ,mr4      
,/iv]s1 & ,mr4 ,r5acci7 introduc$ !     
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to p]man5tly ext5d ! new m>kets   
tax cr$it1 & = o!r purposes4  #a4 ,%ort 
title ,?is ,act may be cit$ z ! ,new    
,m>kets ,tax ,cr$it ,ext5sion ,act (    
#bjag4  #b4 ,p]man5t ext5sion ( new     
m>kets tax cr$it  7a7 ,ext5sion  7#a7 ,9
 g5]al ,subp>agraph 7,g7 ( section      

#de;,d7f77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ = ea* (      
cal5d> ye>s #bjaj ?r\gh #bjai & ins]t+ =
 cal5d> ye> #bjaj & ea* cal5d> ye>      
!reaft]4  7#b7 ,con=m+ am5dm5t ,section 
#de;,d7f77#c7 ( su* ,code is am5d$ by   
/rik+ ! la/ s5t5ce4  7b7 ,inflation     
adju/m5t ,subsection 7f7 ( section      
#de;,d ( ! ,int]nal ,rev5ue ,code (     
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#d7 ,inflation adju/m5t
  7,a7 ,9 g5]al ,9 ! case ( any cal5d>  
ye> beg9n+ aft] #bjaf1 ! doll> am\nt 9  
p>agraph 7#a77;,g7 %all be increas$ by  
an am\nt equal to-- 7i7 su* doll> am\nt1
 multipli$ by  7ii7 ! co/-(-liv+        
adju/m5t det]m9$ "u section #a7;f77#c7 =
 ! cal5d> ye>1 det]m9$ by sub/itut+     
cal5d> ye> #bjjj = cal5d> ye> #aiib 9   
subp>agraph 7,b7 !re(4  7,b7 ,r\nd+ rule
 ,any increase "u subp>agraph 7,a7 :i*  
is n a multiple ( #a1jjj1jjj %all be    
r\nd$ to ! ne>e/ multiple ( #a1jjj1jjj4 
4  7c7 ,alt]native m9imum tax relief    
,subp>agraph 7,b7 ( section #ch7;c77#d7 

( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$-- 7#a7 by r$esignat+ clauses 7v7  
?r\gh 7xi7 z clauses 7vi7 ?r\gh 7xii71  
respectively1 &  7#b7 by ins]t+ aft]    
clause 7iv7 ! foll[+ new clause3  7v7 ! 
cr$it det]m9$ "u section #de;,d1 b only 
) respect to cr$its det]m9$ ) respect to
 qualifi$ equity inve/m5ts 7z def9$ 9   
section #de;,d7b77 initially made aft]  
,decemb] #ca1 #bjaf1  4  7d7 ,effective 
dates  7#a7 ,9 g5]al ,except z provid$ 9
 p>agraph 7#b71 ! am5dm5ts made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjaf4  7#b7  
,alt]native m9imum tax relief ,!        
am5dm5ts made by subsection 7c7 %all    
apply to cr$its det]m9$ ) respect to    
qualifi$ equity inve/m5ts 7z def9$ 9    
section #de;,d7b7 ( ! ,int]nal ,rev5ue  
,code ( #aihf7 initially made aft]      
,decemb] #ca1 #bjaf4