,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #bhde  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #bj1 #bjai,ms4   
,kelly ( ,ill9ois introduc$ ! foll[+    
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to modify
 ! "w opportunity cr$it = c]ta9 y\?     
employees1 & to ext5d emp[]m5t zones4   
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,help+ to ,enc\rage ,real             
,opportunities 7,,h]o7 = ,at-,risk ,y\? 
,act4  #b4 ,modification & ext5sion ( "w
 opportunity cr$it = c]ta9 y\? employees
  7a7 ,expansion ( cr$it = summ] y\?    
7#a7 ,cr$it all[$ = ye>-r\nd employm5t  
,section #ea7;d77#g77;,a7 ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$--  7,a7  
by /rik+ clauses 7i7 & 7iii7 &          
r$esignat+ clauses 7ii7 & 7iv7 z clauses
 7i7 & 7ii71 respectively1  7,b7 9      
clause 7i7 7z s r$esignat$71 by /rik+   
7or if lat]1 on ,may #a ( ! cal5d> ye>  
involv$71 & ins]t+ 1 &1 &  7,c7 by add+ 
at ! end ! foll[+ new clause3  7iii7 :o 

w be employ$ = n m ?an #bj h\rs p] week 
dur+ any p]iod betwe5 ,septemb] #af &   
,april #cj 9 :i* su* individual is      
regul>ly att5d+ any second>y s*ool4  4  
7#b7 ,increase 9 cr$it am\nt ,section   
#ea7;d77#g7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by /rik+ subp>agraph    
7,b7 & by r$esignat+ subp>agraph 7,c7 z 
subp>agraph 7,b74  7#c7 ,con=m+ am5dm5ts
  7,a7 ,subp>agraph 7,f7 ( section      
#ea7;d77#a7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by /rik+ summ]4  7,b7   
,p>agraph 7#g7 ( section #ea7;d7 ( su*  
,code is am5d$--  7i7 by /rik+ summ] ea*
 place x appe>s 9 subp>agraph 7,a71     
7ii7 9 subp>agraph 7,b71 z r$esignat$ by
 p>agraph 7#b71 by /rik+ subp>agraph    
7,a77iv7 & ins]t+ subp>agraph 7,a77ii71 
&  7iii7 by /rik+ summ] 9 ! head+ !re(4 
7b7 ,cr$it = at-,risk y\?  7#a7 ,9 g5]al
 ,p>agraph 7#a7 ( section #ea7;d7 ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ or at ! end ( subp>agraph 7,i71
 by /rik+ ! p]iod at ! end ( subp>agraph
 7,j7 & ins]t+ 1 or1 & by add+ at ! end 

! foll[+ new subp>agraph3  7,k7 an      
at-risk y\?4  4  7#b7 ,at-risk y\?      
,p>agraph 7#ad7 ( section #ea7;d7 ( su* 
,code is am5d$ to read z foll[s3  7#ad7 
,at-risk y\? ,! t]m at-risk y\? means   
any individual :o is c]tifi$ by !       
designat$ local ag5cy-- 7,a7 z--  7i7   
hav+ atta9$ age #af b n age #be on !    
hir+ date1  7ii7 n regul>ly att5d+ any  
second>y1 te*nical1 or po/-second>y     
s*ool dur+ ! #f-mon? p]iod prec$+ ! hir+
 date1  7iii7 n regul>ly employ$ dur+   
su* #f-mon? p]iod1 &  7iv7 n readily    
employable by reason ( lack+ a suffici5t
 numb] ( basic skills1 or  7,b7 z-- 7i7 
hav+ atta9$ age #af b n age #ba on !    
hir+ date1 &  7ii7 an eligible fo/] *ild
 7z def9$ 9 section #aeb7;f77#a77;,c77  
:o 0 9 fo/] c>e dur+ ! #ab-mon? p]iod   
end+ on ! hir+ date4  4  7c7 ,effective 
date ,! am5dm5ts made by ?is section    
%all apply to individuals :o beg9 "w = !
 employ] aft] ! date ( ! enactm5t ( ?is 
,act4  #c4 ,ext5sion ( emp[]m5t zones   
7a7 ,9 g5]al ,section                   

#acia7;d77#a77;,a77i7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
,decemb] #ca1 #bjag & ins]t+ ,decemb]   
#ca1 #bjbj4  7b7 ,treatm5t ( c]ta9      
t]m9ation dates specifi$ 9 nom9ations ,9
 ! case ( a designation ( an emp[]m5t   
zone ! nom9ation = :i* includ$ a        
t]m9ation date :i* is contemporane\s ) !
 date specifi$ 9 subp>agraph 7,a77i7 (  
section #acia7;d77#a7 ( ! ,int]nal      
,rev5ue ,code ( #aihf 7z 9 effect be=e !
 enactm5t ( ?is ,act71 subp>agraph 7,b7 
( su* section %all n apply ) respect to 
su* designation if1 aft] ! date ( !     
enactm5t ( ?is section1 ! entity :i*    
made su* nom9ation am5ds ! nom9ation to 
provide = a new t]m9ation date 9 su*    
mann] z ! ,secret>y ( ! ,treasury 7or ! 
,secret>y's designee7 may provide4