,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #bfdi  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #i1 #bjai,mr4    
,pascrell 7= himself1 ,mr4 ,bey]1 ,mr4  
,grijalva1 ,mr4 ,higg9s ( ,new ,york1   
,mr4 ,soto1 ,mrs4 ,watson ,coleman1 ,ms4
 ,velzquez1 ,ms4 ,lee ( ,cali=nia1 &    
,miss ,gonzlez-,coln ( ,pu]to ,rico7    
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,natural ,res\rces  ,a 
,,bill  ,to provide = a ,f$]al mat* =   
e>n$ income cr$it expansion = ,pu]to    
,rico4  #a4 ,%ort title ,?is ,act may be
 cit$ z ! ,tax ,equity & ,prosp]ity =   
,pu]to ,rican ,families ,act ( #bjai4   
#b4 ,e>n$ income cr$it expansion = pu]to
 rico  7a7 ,9 g5]al ,subsequ5t to an    
am5dm5t ( ! ,pu]to ,rico ,int]nal       
,rev5ue ,code ( #bjaa exp&+ ! e>n$      
income cr$it add$ by ,act #beg-bjah 9 a 
mann] t bo? r$uces pov]ty & enc\rages   
labor =ce p>ticipation1 ! ,secret>y ( ! 
,treasury %all make annual paym5ts to   
,pu]to ,rico 9 ! am\nt det]m9$ "u       
subsection 7b74 ,su* paym5ts %all be    

made only if ,pu]to ,rico provides to ! 
,secret>y ( ! ,treasury--  7#a7 a report
 prep>$ by ! ,secret>y ( ! ,treasury (  
,pu]to ,rico ( ! e/imat$ co/ ( su*      
expansion 9 ! fir/ ye> t ! exp&$ e>n$   
income cr$it w be paid by ,pu]to ,rico2 
&  7#b7 annually !reaft]1 a report      
prep>$ by ! ,secret>y ( ! ,treasury (   
,pu]to ,rico ( ! e/imat$ co/ ( su*      
expansion 9 ! ye> ( ! report & an updat$
 e/imate ( ! actual co/ ( su* expansion 
9 ! prec$+ ye>4  ,pu]to ,rico %all      
submit to ! ,secret>y ! report 9        
p>agraph 7#a7 or 7#b7 on or aft] ,janu>y
 #ae ( ! ye> 9 :i* ! exp&$ e>n$ income  
cr$it w be paid 9 ,pu]to ,rico1 & !     
,secret>y %all make ea* annual paym5t )9
 ?ree weeks ( receiv+ ! report4  7b7    
,annual paym5t  7#a7 ,! paym5t 9 any ye>
 %all comprise ! base paym5t = t ye> & !
 adju/m5t = any und]paym5t or ov]paym5t 
made 9 ! prior ye>4  7#b7 ,! base paym5t
 = a ye> %all be ! e/imat$ co/ = t ye>  
"u subsection 7a7 or #fab1jjj1jjj1      
:i*ev] is less4  7#c7 ,! adju/m5t = a   

ye> %all be an increase equal to any    
und]paym5t 9 ! prior ye>1 or a decrease 
equal to any ov]paym5t 9 ! prior ye>4   
7,a7 ,an und]paym5t 9 ! prior ye> is !  
am\nt by :i* ! base paym5t 9 ! prior ye>
 w\ld h be5 high] if ! e/imat$ co/ 9 !  
prior ye> "u subsection 7a7 _h equal$ ! 
updat$ e/imate ( ! actual co/ 9 ! prior 
ye> "u subsection 7a77#b74  7,b7 ,an    
ov]paym5t 9 ! prior ye> is ! am\nt by   
:i* ! base paym5t 9 ! prior ye> w\ld h  
be5 l[] if ! e/imat$ co/ 9 ! prior ye>  
"u subsection 7a7 _h equal$ ! updat$    
e/imate ( ! actual co/ 9 ! prior ye> "u 
subsection 7a77#b74  7c7 ,co/ (         
expansion ,= purposes ( ?is section1 !  
co/ ( exp&+ ! e>n$ income cr$it 9 ,pu]to
 ,rico z describ$ 9 subsection 7a7 = a  
ye> %all include only ! co/ ( ! am5dm5ts
 made z describ$ 9 su* subsection       
relative to ! co/ ( laws 9 effect on !  
date ( ! enactm5t ( ?is ,act z if ^?    
laws _h rema9$ 9 effect4  7d7 ,report+  
requirem5ts ,:5 ! ,secret>y ( !         
,treasury ( ,pu]to ,rico submits to !   

,secret>y ( ! ,treasury ! report 9      
subsection 7a71 !n ! ,secret>y ( !      
,treasury ( ,pu]to ,rico %all submit at 
! same "t a sep>ate report on !         
application ( ! ,pu]to ,rico e>n$ income
 cr$it1 includ+ ! numb] ( b5efici>ies & 
h\sehold composition1 av]age b5efits =  
diff]5t h\seholds1 p>ticipation rates = 
eligible populations1 error rates & o!r 
compliance matt]s1 & ! effects ( ! cr$it
 on labor =ce p>ticipation & pov]ty     
r$uction4  7e7 ,outrea* grant ,9        
addition to ! paym5ts "u subsection 7a71
 ! ,secret>y ( ! ,treasury %all make a  
"o-"t grant 9 ! am\nt ( #e1jjj1jjj to   
,pu]to ,rico imm$iately aft] ! enactm5t 
by ,pu]to ,rico ( an expansion ( its    
e>n$ income cr$it z ref]r$ to 9         
subsection 7a71 = ! purpose ( taxpay]   
education ef=ts relat+ to ! e>n$ income 
cr$it1 includ+ education ( paid tax     
prep>]s4  7f7 ,appropriations ,!re are  
h]eby appropriat$ to ! ,secret>y ( !    
,treasury su* sums z are necess>y to    
c>ry out ! purposes ( ?is section4  7g7 

,adju/m5t = inflation  7#a7 ,9 g5]al ,= 
ea* cal5d> ye> beg9n+ aft] ! ye> ( !    
fir/ paym5t made "u subsection 7b71 !   
#fab1jjj1jjj am\nt 9 t subsection %all  
be increas$ by an am\nt equal to--  7,a7
 su* doll> am\nt2 multipli$ by  7,b7 !  
co/-(-liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 ( ! ,int]nal ,rev5ue ,code ( 
#aihf1 det]m9$ by sub/itut+ ! cal5d> ye>
 prec$+ ! ye> ( ! fir/ paym5t made "u   
subsection 7b7 = #bjaf 9 subp>agraph    
7,a77ii7 !re(4  7#b7 ,r\nd+ ,if any     
am\nt calculat$ "u p>agraph 7#a7 is n a 
multiple ( #ejj1 su* am\nt %all be r\nd$
 to ! next l[] multiple ( #ejj4