,,ii #aae? ,,congress #a/ ,session ,s4 #aidf ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,octob] #e1 #bjag,mr4 ,m55dez introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to all[ unpopulat$ c5sus tracts t are contigu\s to l[-income communities to be treat$ z l[-income communities "u ! new m>kets tax cr$it4 #a4 ,treatm5t ( c]ta9 unpopulat$ c5sus tracts "u new m>kets tax cr$it 7a7 ,9 g5]al ,section #de;,d7e77#d77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by /rik+ is )9 & ins]t+ is-- 7i7 )9 2 7#b7 by /rik+ & at ! end & ins]t+ or2 & 7#c7 by add+ at ! end ! foll[+ new clause3 7ii7 a c5sus tract ) a population ( z]o1 & 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to inve/m5ts made aft] ! date ( ! enactm5t ( ?is ,act4