,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #abcd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #bg1         
#bjag,mr4 ,meehan 7= himself1 ,mr4      
,hold+1 & ,mr4 ,butt]field7 introduc$ ! 
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to make c]ta9 contract rese>*     
eligible = ! rese>* cr$it4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,dome/ic
 ,rese>* ,enhancem5t ,act ( #bjag4  #b4 
,rese>* cr$it exp&$ to make c]ta9 rese>*
 eligible = ! cr$it  7a7 ,9 g5]al  7#a7 
,section #da7;b77#a7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
& at ! end ( subp>agraph 7,a71 by /rik+ 
! p]iod at ! end ( subp>agraph 7,b7 &   
ins]t+ 1 &1 & by add+ at ! end ! foll[+ 
new subp>agraph3  7,c7 contract$ rese>* 
exp5ses4  4  7#b7 ,section #da7;b7 ( su*
 ,code is am5d$ by add+ at ! end !      
foll[+ new p>agraph3  7#e7 ,contract$   
rese>* exp5ses  7,a7 ,9 g5]al ,! t]m    
contract$ rese>* exp5ses means #ce p]c5t

 ( ! 9-h\se rese>* exp5ses = ! taxable  
ye> paid or incurr$ by ! taxpay]        
contract$ to d rese>*1 b only :5 !      
contract+ taxpay] pays or incurs        
contract rese>* exp5ses = su* taxable   
ye>4  7,b7 ,fund$ rese>* all[$ ,=       
purposes ( ?is section1 ! prohibition   
conta9$ 9 subsection 7d77#d77;,h7 %all n
 apply4  7,c7 ,d5ial ( d\ble b5efit ,!  
am\nt ( any 9-h\se rese>* exp5ses tak5  
into acc\nt "u ?is section 7)\t reg>d to
 ?is p>agraph7 by a contract$ taxpay] = 
a taxable ye> %all be r$uc$ by ! am\nt (
 9-h\se rese>* exp5ses tak5 into acc\nt 
by su* taxpay] "u subp>agraph 7,a7 =    
taxable ye>4  4  7b7 ,effective date ,! 
am5dm5ts made by ?is ,act %all apply to 
taxable ye>s end+ aft] ! date ( !       
enactm5t ( ?is ,act4