,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #bbbe  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #aj1 #bjai ,ms4
 ,br[nley ( ,cali=nia introduc$ ! foll[+
 bill2 :i* 0 ref]r$ to ! ,committee on  
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
provide a refundable cr$it aga9/ tax =  
l&lords ( vet]ans receiv+ r5tal         
assi/ance "u ! ,vet]ans ,affairs        
,support$ ,h\s+ program4  #a4           
,refundable cr$it = l&lords ( vet]ans   
receiv+ r5tal assi/ance "u ! ,vet]ans   
,affairs ,support$ ,h\s+ program  7a7 ,9
 g5]al ,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  
,l&lords ( vet]ans receiv+ r5tal        
assi/ance "u ! ,vet]ans ,affairs        
,support$ ,h\s+ program ,9 ! case ( a   
p]son :o is an own] ( a dwell+ unit t is
 occupi$ by a vet]an on ^: behalf r5tal 
assi/ance is provid$ "u section         
#h7o77#ai7 ( ! ,unit$ ,/ates ,h\s+ ,act 

( #aicg1 !re %all be all[$ z a cr$it    
aga9/ ! tax impos$ by ?is subtitle = !  
taxable ye> an am\nt equal to #aj p]c5t 
( ! am\nt ( su* r5tal assi/ance receiv$ 
by su* p]son = su* taxable ye>4  4  7b7 
,con=m+ am5dm5ts  7#a7 ,section         
#fbaa7;b77#d77;,a7 ( su* ,code is am5d$ 
by ins]t+ #cf;,c1 aft] #cf;,b14  7#b7   
,section #acbd7;b77#b7 ( title #ca1     
,unit$ ,/ates ,code1 is am5d$ by ins]t+ 
#cf;,c1 aft] #cf;,b14  7#c7 ,! 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 item3  ,sec4 #cf;,c4 ,l&lords
 ( vet]ans receiv+ r5tal assi/ance "u ! 
,vet]ans ,affairs ,support$ ,h\s+       
program4  4  7c7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to taxable ye>s end+ aft] ! date ( !    
enactm5t ( ?is ,act4