,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #gfd  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #ca1 #bjag,ms4
 ,velzquez introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means1 & 9 addition to ! ,committee on 
,f9ancial ,s]vices1 = a p]iod to be     
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide        
inc5tives = employ]-provid$ employee    
h\s+ assi/ance1 & = o!r purposes4  #a4  
,%ort title ,?is ,act may be cit$ z !   
,h\s+ ,am]ica's ,work=ce ,act ( #bjag4  
#b4 ,f9d+s & ,purposes  7a7 ,f9d+s ,!   
,congress f9ds ! foll[+3  7#a7 ,resurg5t
 h\s+ m>kets are pric+ out l[- &        
mod]ate-income families & are produc+   
few l[]-co/ units4  7#b7 ,9 _m m>kets1  
h\s+ co/s h f> outgr[n ! rate (         
inflation & ! gap betwe5 wages & h\s+   
co/s is wid5+1 pu%+ af=dable h\s+ beyond
 ! rea* ( an increas+ numb] ( work+     

families4  7#c7 ,despite "s ( ! l[e/    
mortgage rates 9 our ,nation's hi/ory1  
millions ( work+ families /ill f9d x    
extremely difficult to r5t or pur*ase a 
home4 ,_m work]s :o fill jobs t provide 
! backbone ( our communities--tea*]s1   
firefight]s1 & police (fic]s--(t5 _c    
af=d to live 9 ! communities 9 :i* !y   
s]ve4  7#d7 ,! ,unit$ ,/ates ,dep>tm5t (
 ,h\s+ & ,urban ,developm5t 7,,hud7     
consid]s h\s+ af=dable :5 a family sp5ds
 no m ?an #cj p]c5t ( its mon?ly income 
on r5t & utilities4 ,entry-level wage   
e>n]s ) annual incomes ( up to #cj1jjj  
sp5d+ no m ?an #cj p]c5t ( _! income on 
r5t c only af=d to pay up to #gej = r5t4
 ,9 ! high job gr[? areas1 su* r5ts are 
n readily available4  7#e7 ,af=dable    
h\s+ is ! key to creat+ & su/a9+ heal?y1
 economically vibrant communities4  7#f7
 ,! lack ( af=dable h\s+ across ! ,unit$
 ,/ates has be5 %[n to cause or         
contribute to labor %ortages4  7#g7 ,"u 
employ]-assi/$ h\s+ 7,,eah7 programs    
employ]s provide mu* ne$$ h\s+ assi/ance

 to _! employees4  7#h7 ,,eah programs  
are innovative local solutions t h      
increas$ af=dable h\s+ opportunities =  
?\s&s ( work+ families across ,am]ica   
:ile b5efit+ ! economy4  7#i7 ,accord+  
to f9d+s ( ! ,rutg]s ,univ]sity ,am]ican
 ,af=dable ,h\s+ ,in/itute1             
employ]-assi/$ h\s+ increases           
productivity by r$uc+ commut+ "t z well 
z saves money on recruitm5t & ret5tion4 
7#aj7 ,! future gr[? ( ,,eah programs w 
rema9 dep5d5t ^u increas+ individual    
employ] k & implem5tation ( ^! programs4
  7#aa7 ,,eah programs w n solve !      
,nation's h\s+ problems b su* programs d
 seek to address ! *all5ge f a new      
p]spective & all[ ! private sector to   
play a direct role 9 promot+ h\s+       
af=dability4 ,additionally1 ,,eah       
programs c help to promote r$evelopm5t &
 re9ve/m5t 9 di/ress$ communities4  7b7 
,purposes ,! purposes ( ?is ,act are z  
foll[s3 7#a7 ,to exp& af=dable h\s+     
opportunities to l[- & mod]ate-income   
work+ individuals & families4  7#b7 ,to 

enc\rage employ]s1 c\nties1 &           
municipalities to inve/ 9 employ]-assi/$
 h\s+ programs4  #c4 ,tax cr$it =       
employ]-provid$ employee h\s+ assi/ance 
7a7 ,9 g5]al ,subp>t ,d ( "p ,,iv (     
sub*apt] ,a ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf 7relat+ to bus9ess
 relat$ cr$its7 is am5d$ by add+ at !   
end ! foll[+ new section3  #de,s4       
,employ]-provid$ employee h\s+ assi/ance
  7a7 ,all[ance ( cr$it  7#a7 ,9 g5]al  
,= purposes ( section #ch1 !            
employ]-provid$ employee h\s+ assi/ance 
cr$it det]m9$ "u ?is section = any      
taxable ye> is an am\nt equal to #ej    
p]c5t ( ! qualifi$ h\s+ exp5ses paid by 
! employ] dur+ ! taxable ye> if su*     
exp5ses are furni%$ pursuant to a       
program describ$ 9 subsection 7b74  7#b7
 ,special rule = small bus9ess employ]s 
7,a7 ,9 ! case ( an employ] t is a small
 bus9ess employ]1 p>agraph 7#a7 %all be 
appli$ by sub/itut+ #ajj p]c5t = #ej    
p]c5t4  7,b7 ,small bus9ess employ] ,=  
purposes ( subp>agraph 7,a71 ! t]m small

 bus9ess employ] means an employ] t is a
 small bus9ess conc]n 7)9 ! mean+ (     
section #c ( ! ,small ,bus9ess ,act7    
:i*--  7i7 is engag$ 9 a trade or       
bus9ess1 &  7ii7 employs "o or m        
individuals 9 su* trade or bus9ess4     
7#c7 ,p] employee limitation  7,a7 ,9   
g5]al ,! aggregate am\nt ( qualifi$ h\s+
 exp5ses tak5 into acc\nt ) respect to  
any eligible employee = any taxable ye> 
%all n exce$1 :5 add$ to any qualifi$   
h\s+ exp5ses tak5 into acc\nt = any     
prec$+ taxable ye> ) respect to su*     
employee--  7i7 9 ! case ( home[n]%ip   
assi/ance1 ! less] ( #aj1jjj or #f p]c5t
 ( ! pur*ase price ( su* employee's     
pr9cipal resid5ce1 &  7ii7 9 ! case (   
r5tal assi/ance1 #e1jjj4  7,b7          
,inflation adju/m5t  7i7 ,9 g5]al ,9 !  
case ( any taxable ye> beg9n+ aft]      
#bjag1 ea* doll> am\nt ref]r$ to 9      
subp>agraph 7,a7 %all be increas$ by an 
am\nt equal to--  7,i7 su* doll> am\nt1 
multipli$ by  7,,ii7 ! co/-(-liv+       
adju/m5t det]m9$ "u section #bf         

,u4,s4,c4 #a7;f77#c7 = ! cal5d> ye> 9   
:i* ! taxable ye> beg9s1 by sub/itut+   
#bjaf = #aiib4  7ii7 ,r\nd+ ,if any     
am\nt z adju/$ "u clause 7i7 is n a     
multiple ( #ej1 su* am\nt %all be r\nd$ 
to ! ne>e/ multiple ( #ej4  7b7 ,h\s+   
assi/ance program ,= purposes ( ?is     
section1 a h\s+ assi/ance program is a  
sep>ate writt5 plan ( an employ] = !    
exclusive b5efit ( su* employ]'s        
employees to provide ! qualifi$ h\s+    
exp5ses ( su* employees & :i* meets     
requirem5ts simil> to ! requirem5ts (   
p>agraphs 7#b7 ?r\gh 7#f7 ( section     
#abg7;b74  7c7 ,def9itions & special    
rules ,= purposes ( ?is section-- 7#a7  
,eligible employee  7,a7 ,9 g5]al ,! t]m
 eligible employee means any            
individual--  7i7 employ$ by an employ]1
  7ii7 ^: h\sehold income does n exce$  
#abj p]c5t ( ! area m$ian gross income  
7adju/$ = h\sehold size7 = !            
metropolitan /ati/ical area 7z def9$ 9  
section #adc7k77#b77;,b77 9 :i* ! h\s+  
is locat$1 &  7iii7 9 ! case (          

home[n]%ip assi/ance1 :o is a qualifi$  
homebuy]4  ,if ! h\s+ ) respect to su*  
employee is locat$ 9 a high h\s+ co/    
area 7z def9$ 9 section                 
#adc7;f77#e77;,c771 ! income limitation 
"u subp>agraph 7,b7 %all be adju/$ 7b n 
r$uc$7 by ! application ( ! rule "u     
section #adc7;f77#e7 by sub/itut+ #abj  
p]c5t = #aae p]c5t 9 subp>agraph        
7,b77,i7 !re(4  7,b7 ,c]ta9 employees n 
eligible ,! t]m eligible employee %all n
 include--  7i7 any individual describ$ 
9 subp>agraph 7,a71 7,b71 or 7,c7 (     
section #ea7;i77#a71 &  7ii7 any        
#e-p]c5t own] 7z def9$ 9 section        
#daf7;i77#a77;,b774  7#b7 ,qualifi$ h\s+
 exp5ses  7,a7 ,9 g5]al ,! t]m qualifi$ 
h\s+ exp5ses means r5tal assi/ance or   
home[n]%ip assi/ance t[>ds ! lease or   
pur*ase ( h\s+4  7,b7 ,r5tal assi/ance  
,! t]m r5tal assi/ance means assi/ance )
 security deposits & r5tal paym5ts4     
7,c7 ,home[n]%ip assi/ance ,! t]m       
home[n]%ip assi/ance means assi/ance = !
 pur*ase ( a pr9cipal resid5ce1         

includ+-- 7i7 paym5t ( qualifi$         
acquisition co/s 7z def9$ 9 section     
#gb7t77#h77;,c771  7ii7 provid+ 7or     
r$uc+ ! co/s (7 f9anc+1 includ+ ! fund+ 
( a p]man5t int]e/ rate buyd[n1  7iii7  
contributions to second mortgage pools  
or l[ int]e/ loan programs accessible to
 eligible employees1  7iv7 mortgage     
gu>antee programs = ! repaym5t ( any    
loans 9 default t are secur$ by an      
eligible employee & gu>ante$ by !       
employ]1  7v7 contributions to          
,individual ,developm5t ,acc\nts 7)9 !  
mean+ ( section #djd7;h7 ( ! ,social    
,security ,act7 :i* are designat$       
exclusively = ! pur*ase ( a home1 &     
7vi7 contributions to homebuy] education
 & home[n]%ip c\nsel+ ( eligible        
employees4  7#c7 ,pr9cipal resid5ce ,!  
t]m pr9cipal resid5ce has ! same mean+ z
 :5 us$ 9 section #aba1 except su* t]m  
%all n include a resid5ce ) a pur*ase   
price exce$+ ! great] (--  7,a7 #ij     
p]c5t ( ! av]age area pur*ase price     
applicable to ! resid5ce1 or  7,b7 #c4e 

times ! family income limit applicable  
to ! eligible employee "u p>agraph      
7#a77;,a77ii74  7#d7 ,qualifi$ homebuy] 
7,a7 ,9 g5]al ,! t]m qualifi$ homebuy]  
means any individual if su* individual  
7& if m>ri$1 su* individual's sp\se7 _h 
no pres5t own]%ip 9 a pr9cipal resid5ce 
dur+ ! #c-ye> p]iod end+ on ! date ( !  
pur*ase ( ! pr9cipal resid5ce to :i* ?is
 section applies4  7,b7 ,"o "t only ,if 
an individual is treat$ z a qualifi$    
homebuy] ) respect to any pr9cipal      
resid5ce1 su* individual may n be treat$
 z a qualifi$ homebuy] ) respect to any 
o!r pr9cipal resid5ce4  7#e7 ,applicable
 rules ,rules simil> to ! rules "u      
section #abg7;c77#e77;,a7 %all apply = !
 purposes ( ?is section4  7d7 ,treatm5t 
( employ]s n able ,to use entire cr$it  
7#a7 ,all[ance ( cr$it ,except z o!rwise
 provid$ 9 ?is subsection1 any cr$it    
all[able "u subsection 7a7 to any       
employ] describ$ 9 p>agraph 7#b77;,c7   
may be transf]r$ z provid$ 9 ?is        
subsection & ! det]m9ation z to :e!r !  

cr$it is all[able %all be made )\t reg>d
 to ! tax-exempt /atus ( ! employ]4     
7#b7 ,transf] ( cr$it  7,a7 ,9 g5]al ,an
 employ] describ$ 9 subp>agraph 7,c7 may
 transf] any cr$it to :i* p>agraph 7#a7 
applies ?r\gh an assignm5t to any o!r   
p]son4 ,su* transf] may be revok$ only )
 ! cons5t ( ! ,secret>y4  7,b7          
,regulations ,! ,secret>y %all prescribe
 su* regulations z necess>y to ensure t 
any cr$it describ$ 9 subp>agraph 7,a7 is
 assign$ once & n reassign$ by su* o!r  
p]son4  7,c7 ,employ] describ$ ,an      
employ] is describ$ 9 ?is subp>agraph if
 ! employ] is-- 7i7 a ,/ate or political
 subdivision !re(1 ! ,di/rict (         
,columbia1 a possession ( ! ,unit$      
,/ates1 or an ag5cy or in/rum5tality (  
any ( ! =ego+1  7ii7 an ,indian tribal  
gov]nm5t 7)9 ! mean+ ( section #ghga7 or
 any ag5cy or in/rum5tality !re(1 or    
7iii7 any entity exempt f taxation "u   
section #eja7;a74  7,d7 ,transf] proce$s
 treat$ z aris+ f ess5tial gov]nm5t     
function ,any proce$s d]iv$ by a p]son  

describ$ 9 clause 7i7 or 7ii7 (         
subp>agraph 7,c7 f ! transf] "u         
subp>agraph 7,a7 ( any cr$it to :i*     
p>agraph 7#a7 applies %all be treat$ z  
aris+ f ! ex]cise ( an ess5tial gov]nm5t
 function4  7,e7 ,cr$it n income ,any   
transf] "u subp>agraph 7,a7 ( any cr$it 
to :i* p>agraph 7#a7 applies %all n be  
treat$ z income = purposes ( section    
#eja7;c77#ab74  4  7b7 ,cr$it all[$ z "p
 ( g5]al bus9ess cr$it ,section #ch7;b7 
( ! ,int]nal ,rev5ue ,code ( #aihf      
7def9+ curr5t ye> bus9ess cr$it7 is     
am5d$ by /rik+ plus at ! end ( p>agraph 
7#ce71 by /rik+ ! p]iod at ! end (      
p>agraph 7#cf7 & ins]t+ 1 plus1 & by    
add+ at ! end ! foll[+ new p>agraph3    
7#cg7 ! employ]-provid$ employee h\s+   
assi/ance cr$it det]m9$ "u section      
#de,s7a74  4  7c7 ,con=m+ am5dm5ts  7#a7
 ,subsection 7c7 ( section #aif ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ & at ! end ( p>agraph 7#ac71 by
 /rik+ ! p]iod at ! end ( p>agraph 7#ad7
 & ins]t+ 1 &1 & by add+ at ! end !     

foll[+ new p>agraph3  7#ae7 !           
employ]-provid$ employee h\s+ assi/ance 
cr$it det]m9$ "u section #de,s7a74  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                
,employ]-provid$ employee h\s+          
assi/ance4  4  7d7 ,effective date ,!   
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjaf4  #d4 ,exclusion f income (  
employ]-provid$ employee h\s+ assi/ance 
7a7 ,9 g5]al ,"p ,,iii ( sub*apt] ,b (  
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf 7relat+ to items specifically     
exclud$ f gross income7 is am5d$ by     
ins]t+ aft] section #aci;,f ! foll[+ new
 section3  #aci;,g4 ,employee h\s+      
assi/ance programs  7a7 ,exclusion f    
gross income  7#a7 ,9 g5]al ,gross      
income ( an eligible employee does n    
include am\nts paid or incurr$ by !     
employ] ( su* employee = qualifi$ h\s+  
exp5ses provid$ to ! employee if !      

assi/ance is furni%$ pursuant to a      
program describ$ 9 subsection 7b74  7#b7
 ,limitation  7,a7 ,9 g5]al ,! aggregate
 am\nt ( qualifi$ h\s+ exp5ses :i* may  
be exclud$ "u p>agraph 7#a7 ) respect to
 any eligible employee = any taxable ye>
 %all n exce$1 :5 add$ to any qualifi$  
h\s+ exp5ses exclud$ 9 any prec$+       
taxable ye> ) respect to su* employee-- 
7i7 9 ! case ( home[n]%ip assi/ance1 !  
less] ( #aj1jjj or #f p]c5t ( ! pur*ase 
price ( su* employee's pr9cipal         
resid5ce1 &  7ii7 9 ! case ( r5tal      
assi/ance1 #e1jjj4  7,b7 ,inflation     
adju/m5t  7i7 ,9 g5]al ,9 ! case ( any  
taxable ye> beg9n+ aft] #bjag1 ea* doll>
 am\nt ref]r$ to 9 subp>agraph 7,a7 %all
 be increas$ by an am\nt equal to--     
7,i7 su* doll> am\nt1 multipli$ by      
7,,ii7 ! co/-(-liv+ adju/m5t det]m9$ "u 
section #bf ,u4,s4,c4 #a7;f77#c7 = !    
cal5d> ye> 9 :i* ! taxable ye> beg9s1 by
 sub/itut+ #bjaf = #aiib4  7ii7 ,r\nd+  
,if any am\nt z adju/$ "u clause 7i7 is 
n a multiple ( #ej1 su* am\nt %all be   

r\nd$ to ! ne>e/ multiple ( #ej4  7b7   
,h\s+ assi/ance program ,= purposes (   
?is section1 a h\s+ assi/ance program is
 a sep>ate writt5 plan ( an employ] = ! 
exclusive b5efit ( su* employ]'s        
employees to provide ! qualifi$ h\s+    
exp5ses ( su* employees & :i* meets     
requirem5ts simil> to ! requirem5ts (   
p>agraphs 7#b7 ?r\gh 7#f7 ( section     
#abg7;b74  7c7 ,def9itions2 special     
rules ,= purposes ( ?is section-- 7#a7  
,9 g5]al ,any t]m us$ 9 section #de,s   
:i* is also us$ 9 ?is section %all h !  
same mean+ z giv5 su* t]m by section    
#de,s4  7#b7 ,applicable rules ,rules   
simil> to ! rules "u section            
#abg7;c77#e77;,a7 %all apply = purposes 
( ?is section4  7#c7 ,basis adju/m5t ,= 
purposes ( ?is subtitle1 if an exclusion
 is all[$ "u subsection 7a7 ) respect to
 a resid5ce1 ! basis ( su* resid5ce %all
 be r$uc$ by ! am\nt ( ! exclusion4  4  
7b7 ,report+ requirem5ts ,subsection    
7d77#a7 ( section #fjci;,d ( ! ,int]nal 
,rev5ue ,code ( #aihf 7relat+ to returns

 & records ) respect to c]ta9 fr+e      
b5efit plans7 is am5d$ by /rik+ or #acg 
& ins]t+ #acg1 or #aci;,g4  7c7 ,con=m+ 
am5dm5ts  7#a7 ,! table ( sections = "p 
,,iii ( sub*apt] ,b ( *apt] #a ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] ! item relat+ to section 
#aci;,f ! foll[+ new item3  ,sec4       
#aci;,g4 ,employee h\s+ assi/ance       
programs4  4  7#b7 ,subsection 7a7 (    
section #ajaf ( su* ,code 7relat+ to    
adju/m5ts to basis7 is am5d$ by /rik+ & 
at ! end ( p>agraph 7#cf71 by /rik+ !   
p]iod at ! end ( p>agraph 7#cg7 & ins]t+
 1 &1 & by add+ at ! end ! foll[+ new   
p>agraph3  7#ch7 9 ! case ( a resid5ce )
 respect to :i* am\nts 7 exclud$ f      
income "u section #aci;,g1 to ! ext5t   
provid$ 9 section #aci;,g7c77#c74  4    
7d7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ ,decemb] #ca1 #bjaf4  #e4 ,grants
 to cov] employ]-assi/$ h\s+ program    
co/s  7a7 ,grants au?oriz$  7#a7 ,9     
g5]al ,! ,secret>y may aw>d a grant to  

an eligible entity to pay--  7,a7 !     
op]at+ co/s ( adm9i/]+ an employ]-assi/$
 h\s+ program2  7,b7 = te*nical         
assi/ance provid$ by ! eligible entity  
to an employ] 9 connection ) su* a      
program2 &  7,c7 = co/s associat$ )     
promot+1 publiciz+1 or o!rwise attempt+ 
to di/ribute in=mation relat+ to su* a  
program4  7#b7 ,duration ,grants 9 an   
annual aggregate total ( n m ?an        
#e1jjj1jjj may be aw>d$ "u ?is          
subsection dur+ ea* ( fiscal ye>s #bjag1
 #bjah1 & #bjai4  7#c7 ,aw>d basis ,!   
,secret>y %all aw>d grants "u ?is       
section on a competitive basis4  7b7    
,eligible entities ,to be eligible to   
receive a grant "u ?is section1 an      
entity %all demon/rate t x is--  7#a7 a 
nonpr(it h\s+ organization ) a relevant 
mission & demon/rat$ track record 9 h\s+
 c\nsel+ or employ]-assi/$ h\s+         
contract$ by an employ] to assi/ !      
employ] 9 e/abli%+ or ma9ta9+ an        
employ]-assi/$ h\s+ program2 or  7#b7 a 
city1 c\nty1 t[n1 t[n%ip1 p>i%1 village1

 hamlet1 or o!r g5]al purpose political 
subdivision ( a ,/ate t seeks to e/abli%
 or ma9ta91 or o!rwise p>ticipate 9 an  
employ]-assi/$ h\s+ program = its own   
employees4  7c7 ,application ,ea*       
eligible entity seek+ a grant "u ?is    
section %all submit an application to ! 
,secret>y at su* "t1 9 su* mann]1 &     
conta9+ su* in=mation z ! ,secret>y may 
require4  7d7 ,limitation on use ( funds
 ,a grant aw>d$ to an eligible entity "u
 ?is section %all be us$ only = !       
purposes describ$ "u subsection 7a74    
7e7 ,reports  7#a7 ,9 g5]al ,ea*        
eligible entity receiv+ a grant "u ?is  
section %all annually prep>e & submit to
 ! ,secret>y a report t describes !--   
7,a7 am\nt ( grant funds exp5d$ dur+ !  
ye>2  7,b7 total am\nt--  7i7 ( funds   
exp5d$ dur+ ! ye> to adm9i/] an         
employ]-assi/$ h\s+ program2 &  7ii7 (  
d[n paym5t assi/ance provid$ by su* a   
program2  7,c7 total numb] ( employees  
utiliz+ su* a program2  7,d7 numb] (    
employees utiliz+ su* a program--  7i7  

:o are fir/-"t homebuy]s2  7ii7 :o are  
previ\s home[n]s2 &  7iii7 :o live 9    
high-co/ h\s+ areas2  7,e7 av]age--  7i7
 income ( employees utiliz+ su* a       
program2  7ii7 age ( employees utiliz+  
su* a program2 &  7iii7 co/ ( a home    
pur*as$ "u su* a program2  7,f7 e?nicity
 ( employees utiliz+ su* a program2 &   
7,g7 numb] ( h\s+ units affect$ by su* a
 program4  7#b7 ,cle>+h\se &            
dissem9ation  7,a7 ,9 g5]al ,n lat] ?an 
#a ye> aft] ! date ( enactm5t ( ?is     
,act1 ! ,secret>y %all e/abli% a        
national cle>+h\se1 includ+ a website1  
design$--  7i7 to provide in=mation ab\t
 employ]-assi/$ h\s+ programs to-- 7,i7 
,f$]al1 ,/ate1 & local gov]nm5t         
entities2 &  7,,ii7 int]e/$ gr\ps1      
bus9esses1 p]sons1 & organizations2 &   
7ii7 to collect & dissem9ate ! in=mation
 ga!r$ f ! reports requir$ "u p>agraph  
7#a74  7,b7 ,webpo/+ ,! ,secret>y %all  
ensure t-- 7i7 ea* report submitt$ "u   
p>agraph 7#a7 is po/$ to ! website ( !  
national cle>+h\se e/abli%$ "u          

subp>agraph 7,a72 &  7ii7 ! website ( ! 
,dep>tm5t ( ,h\s+ & ,urban ,developm5t  
provides a hyp]l9k to su* reports on !  
website ( ! national cle>+h\se4  7f7    
,def9itions ,z us$ 9 ?is section3 7#a7  
,secret>y ,! t]m ,secret>y means !      
,secret>y ( ,h\s+ & ,urban ,developm5t4 
7#b7 ,nonpr(it h\s+ organization ,! t]m 
nonpr(it h\s+ organization means any    
organization t-- 7,a7 ! ,int]nal ,rev5ue
 ,s]vice has rul$ is exempt f income    
taxation "u p>agraph 7#c71 7#d71 or 7#e7
 ( section #eja7;c7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf2 &  7,b7 has z its /at$  
purpose to produce1 ma9ta91 op]ate1 or  
promote af=dable h\s+4  7g7             
,au?orization ( appropriations ,!re are 
au?oriz$ to be appropriat$ #e1jjj1jjj = 
ea* ( fiscal ye>s #bjag1 #bjah1 & #bjai 
to c>ry out ?is section4  #f4           
,evaluation ( employ]-assi/$ h\s+       
programs  7a7 ,9 g5]al ,a /udy (        
employ]-assi/$ programs %all be c>ri$   
out 9 accordance ) subsection 7b7 = !   
purposes ( evaluat+ ! effects ( ! tax   

b5efits provid$ "u sections #c & #d & ! 
grant program e/abli%$ "u section #e    
on--  7#a7 su* programs2 &  7#b7 !      
private sector res\rces lev]ag$ to fur!r
 fund su* programs4  7b7 ,national      
evaluation  7#a7 ,9 g5]al ,! ,comptroll]
 ,g5]al ( ! ,unit$ ,/ates 79 ?is section
 ref]r$ to z ! ,comptroll] ,g5]al7 %all 
conduct ! /udy requir$ "u subsection    
7a74  7#b7 ,requirem5ts ,! /udy requir$ 
"u subsection 7a7 %all include an       
analysis & summ>y (--  7,a7 ! total     
numb] (-- 7i7 employ]s p>ticipat+ 9     
employ]-assi/$ h\s+ programs2  7ii7     
,/ates t h enact$ employ]-assi/$ h\s+   
program legislation2 &  7iii7 ,/ates    
consid]+ enact+ su* legislation2  7,b7 !
 ext5t to :i* ,f$]al funds are be+ us$  
to support employ]-assi/$ h\s+ programs2
  7,c7 ! size & nature ( exi/+ ,f$]al1  
,/ate1 & private employ]-assi/$ h\s+    
programs2  7,d7 ! types ( assi/ance (f]$
 to employees "u employ]-assi/$ h\s+    
programs2  7,e7 ! di/ribution ( employ]s
 (f]+ employ]-assi/$ h\s+ programs1     

includ+ a review ( !--  7i7 geographic  
di/ribution ( su* employ]s2  7ii7       
indu/ry di/ribution ( su* employ]s2 &   
7iii7 size di/ribution ( su* employ]s2  
7,f7 ! ext5t to :i* employ]-assi/$ h\s+ 
programs are locat$ 9 high-co/ h\s+     
m>kets2  7,g7 ! ext5t to :i* employ]s   
are able to1 & h made1 use ( ! tax      
b5efits provid$ "u ?is ,act2  7,h7 !    
in=mation conta9$ 9 ! reports submitt$  
"u section #e7;e72 &  7,i7 any o!r      
in=mation t ! ,comptroll] ,g5]al        
det]m9es w\ld be relevant & helpful to !
 ,secret>y ( ,h\s+ & ,urban ,developm5t 
79 ?is section ref]r$ to z ! ,secret>y7 
9 evaluat+ ! effects ( ! tax b5efits    
provid$ "u sections #c & #d & ! grant   
program e/abli%$ "u section #e4  7c7    
,consultation ,9 conduct+ ! /udy requir$
 "u subsection 7a71 ! ,comptroll] ,g5]al
 %all consult )-- 7#a7 appropriate      
,f$]al1 ,/ate1 & local gov]nm5t         
entities2 &  7#b7 int]e/$ gr\ps1        
bus9esses1 p]sons1 univ]sities1 &       
organizations4  7d7 ,report  7#a7       

,int]im report ,n lat] ?an ,janu>y #a1  
#bjbj1 ! ,comptroll] ,g5]al %all submit 
to ! ,secret>y an int]im report on !    
f9d+s ( ! /udy requir$ "u subsection    
7a74  7#b7 ,f9al report ,n lat] ?an     
,decemb] #ca1 #bjba1 ! ,comptroll]      
,g5]al %all submit to ! ,secret>y a f9al
 report t describes--  7,a7 ! f9d+s ( ! 
/udy requir$ "u subsection 7a72 &  7,b7 
any conclusions & recomm5dations ( su*  
/udy4  7e7 ,au?orization (              
appropriations ,!re are au?oriz$ to be  
appropriat$ #a1jjj1jjj to c>ry out ?is  
section4