,,ii  #aae? ,,congress  #a/ ,session    
,s4 #acjf  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #g1 #bjag,mr4    
,leahy introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to e/abli%        
refundable tax cr$its = exp5ses relat+  
to ensur+ safety & accessibility 9      
hi/oric /ructures4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,hi/oric ,d[nt[n  
,pres]vation & ,access ,act4  #b4       
,cr$its = exp5ses relat$ to ensur+      
safety & accessibility 9 hi/oric build+s
  7a7 ,cr$it = in/allation ( spr9kl]s & 
elevators 9 hi/oric build+s ,subp>t ,c (
 "p ,,iv ( sub*apt] ,a ( *apt] #a ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #cf;,b ! foll[+  
new section3  #cf;,c4 ,accessibility &  
fire prev5tion exp5ses = hi/oric build+s
  7a7 ,9 g5]al ,!re %all be all[$ a     
cr$it aga9/ ! tax impos$ by ?is subtitle
 = ! taxable ye> an am\nt equal to #ej  
p]c5t ( ! qualifi$ hi/oric build+       

exp5ses paid or incurr$ by ! taxpay]    
dur+ su* taxable ye>4  7b7 ,limitation  
,! cr$it all[$ "u subsection 7a7 )      
respect to any taxpay] = any taxable ye>
 %all n exce$ #ej1jjj4  7c7 ,qualifi$   
hi/oric build+ exp5ses ,= purposes ( ?is
 section-- 7#a7 ,9 g5]al ,! t]m qualifi$
 hi/oric build+ exp5ses means am\nts    
paid or incurr$ to in/all 9 a c]tifi$   
hi/oric /ructure an elevator sy/em or a 
spr9kl] sy/em t meets ! requirem5ts f\nd
 9 ! mo/ rec5t edition ( ,,nfpa #ac3    
,/&>d = ! ,in/allation ( ,spr9kl]       
,sy/ems4  7#b7 ,national hi/oric l&m>ks 
,9 ! case ( a c]tifi$ hi/oric /ructure t
 is designat$ z a ,national ,hi/oric    
,l&m>k 9 accordance ) section #aja7;a7 (
 ! ,national ,hi/oric ,pres]vation ,act 
7#af ,u4,s4,c4 #dgj;a7a77 & t is op5 to 
! public1 ! t]m qualifi$ hi/oric build+ 
exp5ses %all n include an exp5se        
describ$ 9 p>agraph 7#a71 unless !      
in/allation ( prop]ty describ$ 9 su*    
p>agraph meets ! requirem5ts = a c]tifi$
 rehabilitation "u section              

#dg7;c77#b77;,c74  7#c7 ,c]tifi$ hi/oric
 /ructure ,! t]m c]tifi$ hi/oric        
/ructure has ! mean+ giv5 su* t]m 9     
section #dg7;c77#c71 except t su* t]m   
%all n include any /ructure :i* is a    
s+le-family resid5ce4  4  7b7 ,cr$it =  
abatem5t ( haz>d\s sub/ances 9 hi/oric  
build+s ,subp>t ,c ( "p ,,iv ( sub*apt] 
,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code
 ( #aihf1 z am5d$ by subsection 7a71 is 
am5d$ by ins]t+ aft] section #cf;,c !   
foll[+ new section3  #cf;,d4 ,abatem5t (
 haz>d\s sub/ances 9 hi/oric build+s    
7a7 ,9 g5]al ,!re %all be all[$ a cr$it 
aga9/ ! tax impos$ by ?is subtitle = !  
taxable ye> an am\nt equal to ! haz>d\s 
sub/ance abatem5t exp5ses paid or       
incurr$ by ! taxpay] dur+ su* taxable   
ye>4  7b7 ,limitation ,! cr$it all[$ "u 
subsection 7a7 ) respect to any taxpay] 
= any taxable ye> %all n exce$ #ej1jjj4 
7c7 ,haz>d\s sub/ance abatem5t exp5ses  
7#a7 ,9 g5]al ,= purposes ( ?is section1
 ! t]m haz>d\s sub/ance abatem5t exp5ses
 means am\nts paid or incurr$ = any--   

7,a7 lead pa9t abatem5t s]vices1  7,b7  
radon abatem5t s]vices1 &  7,c7 asbe/os 
abatem5t s]vices1  ) respect to a       
c]tifi$ hi/oric /ructure4  7#b7         
,national hi/oric l&m>ks ,9 ! case ( a  
c]tifi$ hi/oric /ructure t is designat$ 
z a ,national ,hi/oric ,l&m>k 9         
accordance ) section #aja7;a7 ( !       
,national ,hi/oric ,pres]vation ,act    
7#af ,u4,s4,c4 #dgj;a7a77 & t is op5 to 
! public1 ! t]m haz>d\s sub/ance        
abatem5t exp5ses %all n include an      
exp5se describ$ 9 p>agraph 7#a71 unless 
! s]vices describ$ 9 su* p>agraph meet !
 requirem5ts = a c]tifi$ rehabilitation 
"u section #dg7;c77#b77;,c74  7#c7      
,c]tifi$ hi/oric /ructure ,! t]m c]tifi$
 hi/oric /ructure has ! same mean+ giv5 
su* t]m 9 section #cf;,c7c77#c74  7d7   
,lead pa9t abatem5t s]vices  7#a7 ,9    
g5]al ,subject to p>agraph 7#b71 ! t]m  
lead pa9t abatem5t s]vices means-- 7,a7 
any lead pa9t abatem5t measures p]=m$ by
 a c]tifi$ lead abatem5t sup]visor1     
includ+ ! removal ( pa9t & du/1 !       

p]man5t enclosure or encapsulation (    
lead-bas$ pa9t1 ! replacem5t ( pa9t$    
surfaces1 w9d[s1 or fixtures1 or !      
removal or p]man5t cov]+ ( soil :5      
lead-bas$ pa9t haz>ds are pres5t 9 su*  
pa9t1 du/1 or soil1 &  7,b7 any         
prep>ation1 cleanup1 disposal1 &        
cle>ance te/+ activities associat$ ) !  
lead pa9t abatem5t measures :i* are     
p]=m$ by a c]tifi$ lead abatem5t        
sup]visor1 ^? work+ "u ! sup]vision (   
su* sup]visor1 or a qualifi$ contractor4
  7#b7 ,limitation ,! t]m lead pa9t     
abatem5t s]vices %all n include any     
s]vices to ! ext5t su* s]vices are fund$
 by any grant1 contract1 or o!rwise by  
ano!r p]son or any gov]nm5tal ag5cy4    
7#c7 ,docum5tation requir$ ,no cr$it    
%all be all[$ "u subsection 7a7 )       
respect to any lead pa9t abatem5t       
s]vices = a c]tifi$ hi/oric /ructure =  
any taxable ye> unless--  7,a7 aft] su* 
s]vices are complete1 a c]tifi$         
inspector or c]tifi$ risk assessor      
provides writt5 docum5tation to !       

taxpay] t includes--  7i7 evid5ce t !   
c]tifi$ hi/oric /ructure meets lead     
haz>d evaluation crit]ia e/abli%$ by !  
,environm5tal ,protection ,ag5cy or "u  
an au?oriz$ ,/ate or local program1 &   
7ii7 docum5tation %[+ t ! lead pa9t     
abatem5t s]vices meet ! requirem5ts (   
?is section1 &  7,b7 ! taxpay] files ) !
 appropriate ,/ate ag5cy & atta*es to ! 
tax return = ! taxable ye>--  7i7 !     
docum5tation describ$ 9 subp>agraph     
7,a71 &  7ii7 docum5tation ( ! am\nts   
paid or incurr$ = lead pa9t abatem5t    
s]vices dur+ ! taxable ye> ) respect to 
! c]tifi$ hi/oric /ructure4  7#d7       
,def9itions  7,a7 ,c]tifi$ lead abatem5t
 sup]visor ,! t]m c]tifi$ lead abatem5t 
sup]visor means an individual c]tifi$ by
 ! ,environm5tal ,protection ,ag5cy     
pursuant to section #gde4bbf ( title    
#dj1 ,code ( ,f$]al ,regulations1 or an 
appropriate ,/ate ag5cy pursuant to     
section #gde4cbe ( title #dj1 ,code (   
,f$]al ,regulations4  7,b7 ,c]tifi$     
inspector ,! t]m c]tifi$ inspector means

 an inspector c]tifi$ by ! ,environm5tal
 ,protection ,ag5cy pursuant to section 
#gde4bbf ( title #dj1 ,code ( ,f$]al    
,regulations1 or an appropriate ,/ate   
ag5cy pursuant to section #gde4cbe (    
title #dj1 ,code ( ,f$]al ,regulations4 
7,c7 ,c]tifi$ risk assessor ,! t]m      
c]tifi$ risk assessor means a risk      
assessor c]tifi$ by ! ,environm5tal     
,protection ,ag5cy pursuant to section  
#gde4bbf ( title #dj1 ,code ( ,f$]al    
,regulations1 or an appropriate ,/ate   
ag5cy pursuant to section #gde4cbe (    
title #dj1 ,code ( ,f$]al ,regulations4 
7,d7 ,lead-bas$ pa9t haz>d ,! t]m       
lead-bas$ pa9t haz>d has ! mean+ giv5   
su* t]m by section #gde4fc ( title #dj1 
,code ( ,f$]al ,regulations4  7,e7      
,qualifi$ contractor ,! t]m qualifi$    
contractor means a ,lead-,safe ,c]tifi$ 
,firm or c]tifi$ r5ovator "u ! ,lead    
,r5ovation1 ,repair & ,pa9t+ ,program ( 
! ,environm5tal ,protection ,ag5cy4  7e7
 ,radon abatem5t s]vices  7#a7 ,9 g5]al 
,subject to p>agraph 7#b71 ! t]m radon  

abatem5t s]vices means1 9 ! case ( a    
c]tifi$ hi/oric /ructure = :i* ! indoor 
radon level is great] ?an #b picocuries 
p] lit] ( air1 any radon abatem5t       
s]vices p]=m$ by a qualifi$ radon       
mitigation pr(essional4  7#b7           
,limitation ,! t]m radon abatem5t       
s]vices %all n include any s]vices to ! 
ext5t su* s]vices are fund$ by any      
grant1 contract1 or o!rwise by ano!r    
p]son or any gov]nm5tal ag5cy4  7#c7    
,docum5tation requir$ ,no cr$it %all be 
all[$ "u subsection 7a7 ) respect to any
 radon abatem5t s]vices = a c]tifi$     
hi/oric /ructure = any taxable ye>      
unless--  7,a7 aft] su* s]vices are     
complete1 a qualifi$ radon measurem5t   
pr(essional provides writt5 docum5tation
 to ! taxpay] t includes--  7i7 evid5ce 
t ! c]tifi$ hi/oric /ructure meets radon
 haz>d evaluation crit]ia e/abli%$ "u an
 au?oriz$ ,/ate or local program1 &     
7ii7 docum5tation %[+ t ! radon abatem5t
 s]vices meet ! requirem5ts ( ?is       
section1 &  7,b7 ! taxpay] files ) !    

appropriate ,/ate ag5cy & atta*es to !  
tax return = ! taxable ye>--  7i7 !     
docum5tation describ$ 9 subp>agraph     
7,a71 &  7ii7 docum5tation ( ! am\nts   
paid or incurr$ = radon abatem5t s]vices
 dur+ ! taxable ye> ) respect to !      
c]tifi$ hi/oric /ructure4  7#d7         
,def9itions  7,a7 ,qualifi$ radon       
measurem5t pr(essional ,! t]m qualifi$  
radon measurem5t pr(essional means an   
individual :o has demon/rat$ ! m9imum   
degree ( appropriate te*nical k & skills
 specific to radon measurem5t 9         
con=mance ) ! requirem5ts (--  7i7 a    
c]tification /&>d promulgat$ by !       
,am]ican ,national ,/&>ds ,in/itute or  
,int]national ,organization =           
,/&>dization1  7ii7 a ,/ate1 local or   
o!r gov]nm5tal lic5s+ 7or equival5t7    
program1 or  7iii7 any o!r recogniz$ or 
accr$it$ c]tification process z det]m9$ 
by ! ,secret>y4  7,b7 ,qualifi$ radon   
mitigation pr(essional ,! t]m qualifi$  
radon mitigation pr(essional means an   
individual :o has demon/rat$ ! m9imum   

degree ( appropriate te*nical k & skills
 specific to radon mitigation 9         
con=mance ) ! requirem5ts (--  7i7 a    
c]tification /&>d promulgat$ by !       
,am]ican ,national ,/&>ds ,in/itute or  
,int]national ,organization =           
,/&>dization1  7ii7 a ,/ate1 local or   
o!r gov]nm5tal lic5s+ 7or equival5t7    
program1 or  7iii7 any o!r recogniz$ or 
accr$it$ c]tification process z det]m9$ 
by ! ,secret>y4  7,c7 ,radon ,! t]m     
radon has ! mean+ giv5 ! t]m 9 section  
#cjb ( ! ,toxic ,sub/ances ,control ,act
 7#ae ,u4,s4,c4 #bffb74  7f7 ,asbe/os   
abatem5t s]vices  7#a7 ,9 g5]al ,subject
 to p>agraph 7#b71 ! t]m asbe/os        
abatem5t s]vices means-- 7,a7 any       
asbe/os abatem5t measures p]=m$ by an   
accr$it$ asbe/os abatem5t contractor or 
sup]visor1  7,b7 any int]im asbe/os     
control measures to r$uce exposure or   
likely exposure to asbe/os haz>ds1 b    
only if su* measures are evaluat$ &     
complet$ by an accr$it$ asbe/os abatem5t
 contractor or sup]visor us+ accept$    

me?ods1 are conduct$ by an accr$it$     
asbe/os abatem5t contractor or          
sup]visor1 & h an expect$ useful life ( 
m ?an #aj ye>s1 &  7,c7 any prep>ation1 
cleanup1 disposal1 & cle>ance te/+      
activities associat$ ) ! asbe/os        
abatem5t measures or int]im asbe/os     
control measures :i* are p]=m$ by an    
accr$it$ asbe/os abatem5t contractor or 
sup]visor1 or ^? work+ "u ! sup]vision (
 su* sup]visor4  7#b7 ,limitation ,! t]m
 asbe/os abatem5t s]vices %all n include
 any s]vices to ! ext5t su* s]vices are 
fund$ by any grant1 contract1 or o!rwise
 by ano!r p]son or any gov]nm5tal ag5cy4
  7#c7 ,docum5tation requir$ ,no cr$it  
%all be all[$ "u subsection 7a7 )       
respect to any asbe/os abatem5t s]vices 
= a c]tifi$ hi/oric /ructure = any      
taxable ye> unless--  7,a7 aft] su*     
s]vices are complete1 an accr$it$       
asbe/os inspector provides writt5       
docum5tation to ! taxpay] t includes--  
7i7 evid5ce t ! c]tifi$ hi/oric /ructure
 meets asbe/os haz>d evaluation crit]ia 

e/abli%$ "u an au?oriz$ ,/ate or local  
program1 &  7ii7 docum5tation %[+ t !   
asbe/os abatem5t s]vices meet !         
requirem5ts ( ?is section1 &  7,b7 !    
taxpay] files ) ! appropriate ,/ate     
ag5cy & atta*es to ! tax return = !     
taxable ye>--  7i7 ! docum5tation       
describ$ 9 subp>agraph 7,a71 &  7ii7    
docum5tation ( ! am\nts paid or incurr$ 
= asbe/os abatem5t s]vices dur+ !       
taxable ye> ) respect to ! c]tifi$      
hi/oric /ructure4  7#d7 ,def9itions     
7,a7 ,accr$it$ asbe/os abatem5t         
contractor or sup]visor ,! t]m accr$it$ 
asbe/os abatem5t contractor or sup]visor
 means any p]son accr$it$ z a contractor
 or sup]visor "u ! ,asbe/os ,model      
,accr$itation ,plan ( ! ,environm5tal   
,protection ,ag5cy4  7,b7 ,accr$it$     
asbe/os inspector ,! t]m accr$it$       
asbe/os inspector means any p]son       
accr$it$ z an inspector "u ! ,asbe/os   
,model ,accr$itation ,plan ( !          
,environm5tal ,protection ,ag5cy4  7,c7 
,asbe/os ,! t]m asbe/os has ! mean+ giv5

 ! t]m 9 section #bjb ( ! ,toxic        
,sub/ances ,control ,act 7#ae ,u4,s4,c4 
#bfdb74  7,d7 ,asbe/os haz>d ,! t]m     
asbe/os haz>d has ! mean+ giv5 ! t]m    
imm95t haz>d to ! heal? & safety 9      
section #aa ( ! ,asbe/os ,s*ool ,haz>d  
,detection & ,control ,act ( #aihj 7#bj 
,u4,s4,c4 #cfaj74  7g7 ,special rules   
7#a7 ,basis r$uction ,! basis ( any     
prop]ty = :i* a cr$it is all[able "u    
subsection 7a7 %all be r$uc$ by ! am\nt 
( su* cr$it4  7#b7 ,no d\ble b5efit ,any
 d$uction all[able = co/s tak5 into     
acc\nt 9 comput+ ! am\nt ( ! cr$it =    
qualifi$ abatem5t exp5ses %all be r$uc$ 
by ! am\nt ( su* cr$it attributable to  
su* co/s4  4  7c7 ,con=m+ am5dm5ts  7#a7
 ,section #acbd ( title #ca1 ,unit$     
,/ates ,code1 is am5d$ by ins]t+ 1      
#cf;,c1 #cf;,d aft] 1 #cf;,b4  7#b7 ,!  
table ( sections = subp>t ,c ( "p ,,iv (
 sub*apt] ,a ( *apt] #a ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] ! item relat+ to section #cf;,b ! 
foll[+ new items3  ,sec4 #cf;,c4        

,accessibility & fire prev5tion exp5ses 
= hi/oric build+s4,sec4 #cf;,d4         
,abatem5t ( haz>d\s sub/ances 9 hi/oric 
build+s4  4  7d7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to am\nts paid or incurr$ 9 taxable ye>s
 beg9n+ aft] ! date ( ! enactm5t ( ?is  
,act4