,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #bibg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #ae1 #bjag,mr4  
,mess] introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to include appr5tices z  
memb]s ( t>get$ gr\ps = purposes ( ! "w 
opportunity cr$it4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,helpful          
,inc5tives to ,re/ore ! ,economic ,dream
 ,act ( #bjag or ! ,,hir$ ,act ( #bjag4 
#b4 ,cr$it = fir/-ye> wages ( appr5tices
  7a7 ,9 g5]al ,subp>t ,d ( "p ,,iv (   
sub*apt] ,a ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new section3  #de,s4  
,fir/-ye> wages ( appr5tices  7a7 ,9    
g5]al ,= purposes ( section #ch1 !      
appr5tice cr$it det]m9$ "u ?is section =
 ! taxable ye> is an am\nt equal to #dj 
p]c5t ( ! qualifi$ fir/-ye> wages = su* 
ye>4  7b7 ,qualifi$ fir/-,ye> wages ,=  
purposes ( ?is section-- 7#a7 ,fir/-ye> 
wages ,! t]m qualifi$ fir/-ye> wages    

means wages paid or incurr$ by ! taxpay]
 = s]vices r5d]$ by an employee z "p (  
an appr5tice%ip programs regi/]$ "u !   
,act ( ,augu/ #af1 #aicg 7commonly kn[n 
z ! ,national ,appr5tice%ip ,act71 dur+ 
! #a-ye> p]iod beg9n+ ) ! day !         
individual fir/ r5d]s su* s]vices = su* 
employ]4  7#b7 ,limitation on wages p]  
ye> tak5 into acc\nt ,! am\nt ( !       
qualifi$ fir/-ye> wages :i* may be tak5 
into acc\nt ) respect to any individual 
%all n exce$ #f1jjj p] ye>4  7#c7 ,wages
 ,! t]m wages has ! mean+ giv5 su* t]m  
"u section #ea7;c7 appli$ )\t reg>d to  
p>agraph 7#d7 !re(4  7c7 ,application ( 
c]ta9 rules ,rules simil> to ! rules (  
subsections 7f71 7g71 7i71 7j71 & 7k7 ( 
section #ea1 & section #eb1 %all apply =
 ! purposes ( ?is section4  4  7b7      
,con=m+ am5dm5ts  7#a7 ,section #ch7;b7 
( su* ,code is am5d$ by /rik+ plus at ! 
end ( p>agraph 7#ce71 by /rik+ ! p]iod  
at ! end ( p>agraph 7#cf71 & ins]t+ 1   
plus1 & by add+ at ! end ! foll[+ new   
p>agraph3  7#cg7 ! appr5tice cr$it      

det]m9$ "u section #de,s4  4  7#b7 ,!   
table ( sections = subp>t ,d ( "p ,,iv (
 sub*apt] ,a ( *apt] #a ( su* ,code is  
am5d$ by add+ at ! end ! foll[+ new     
item3  ,sec4 #de,s4 ,fir/-ye> wages (   
appr5tices4  4  7c7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4