,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #cehd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #bh1 #bjag,mr4  
,espaillat 7= himself1 ,mr4 ,s]rano1    
,ms4 ,velzquez1 ,mr4 ,rog]s ( ,k5tucky1 
& ,ms4 ,norton7 introduc$ ! foll[+ bill2
 :i* 0 ref]r$ to ! ,committee on ,ways &
 ,means  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to ext5d c]ta9    
cr$its aga9/ tax relat$ to emp[]m5t     
zones4  #a4 ,ext5sion ( c]ta9 emp[]m5t  
zone tax inc5tives  7a7 ,9 g5]al        
,section #acia7;d77#a77;,a77i7 ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ ,decemb] #ca1 #bjaf & ins]t+   
,decemb] #ca1 #bjbj4  7b7 ,qualifi$ zone
 academy bonds limitation ,section      
#ed;,e ( ! ,int]nal ,rev5ue ,code (     
#aihf is am5d$ by /rik+ & be=e          
#djj1jjj1jjj = #bjaa & ins]t+ 1 &       
#djj1jjj1jjj = #bjah1 #bjai1 & #bjbj4   
7c7 ,treatm5t ( ,c]ta9 ,t]m9ation ,dates
 ,specifi$ 9 ,nom9ations ,9 ! case ( a  
designation ( an emp[]m5t zone !        
nom9ation = :i* includ$ a t]m9ation date

 :i* is contemporane\s ) ! date specifi$
 9 subp>agraph 7,a77i7 ( section        
#acia7;d77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf 7z 9 effect be=e ! enactm5t (  
?is ,act71 subp>agraph 7,b7 ( su*       
section %all n apply ) respect to su*   
designation if1 aft] ! date ( ! enactm5t
 ( ?is section1 ! entity :i* made su*   
nom9ation am5ds ! nom9ation to provide =
 a new t]m9ation date 9 su* mann] z !   
,secret>y ( ! ,treasury 7or !           
,secret>y's designee7 may provide4  7d7 
,effective date ,! am5dm5t made by      
subsection 7a7 %all apply to taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjaf4