,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #cbb  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #h1 #bjai ,ms4
 ,lee ( ,cali=nia 7= h]self & ,mr4      
,g>am5di7 introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide ! "w   
opportunity tax cr$it ) respect to !    
hir+ ( vet]ans 9 ! field ( r5ewable     
en]gy4  #a4 ,%ort title ,?is ,act may be
 cit$ z ! ,inc5tives = our ,nation's    
,vet]ans 9 ,en]gy ,su/a9ability         
,te*nologies or z ! ,,inve/ ,act4  #b4  
,"w opportunity tax cr$it = vet]ans hir$
 9 ! field ( r5ewable en]gy  7a7 ,9     
g5]al ,section #ea7;d77#ad7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ to read 
z foll[s3  7#ad7 ,c]ta9 vet]ans hir$ 9 !
 field ( r5ewable en]gy  7,a7 ,9 g5]al  
,= purposes ( ?is subp>t1 an individual 
%all be treat$ z a memb] ( a t>get$ gr\p
 if su* individual is a specifi$ vet]an1
 b qualifi$ wages ) respect to su*      
individual %all include only wages      

attributable to s]vices r5d]$ 9 a field 
( r5ewable en]gy4  7,b7 ,specifi$ vet]an
 ,= purposes ( ?is p>agraph1 ! t]m      
specifi$ vet]an means any vet]an 7z     
def9$ 9 p>agraph 7#c77 :o is c]tifi$ by 
! designat$ local ag5cy z--  7i7 hav+   
receiv$ a cr$5tial or c]tification f !  
,dep>tm5t ( ,def5se ( milit>y           
occupational specialty or skill 9 a     
field ( r5ewable en]gy or ) respect to  
advanc$ manufactur+1 ma*9i/ or weld+1 or
 eng9e]+1  7ii7 hav+ complet$ a         
vocational degree 9 a field ( r5ewable  
en]gy dur+ ! #a-ye> p]iod end+ on ! hir+
 date1 or  7iii7 hav+ complet$ a ,,le$  
c]tification ) ! ,unit$ ,/ates ,gre5    
,build+ ,c\ncil4  7,c7 ,r5ewable en]gy  
,= purposes ( ?is p>agraph1 r5ewable    
en]gy means res\rces t rely on fuel     
s\rces t re/ore !mselves ov] %ort p]iods
 ( "t & d n dim9i%1 includ+ ! ,sun1 w9d1
 mov+ wat]1 organic plant & wa/e        
mat]ial1 & ! ,e>?'s heat4  4  7b7       
,treatm5t ( possessions  7#a7 ,paym5ts  
to possessions  7,a7 ,mirror code       

possessions ,! ,secret>y ( ! ,treasury  
%all pay to ea* possession ( ! ,unit$   
,/ates ) a mirror code tax sy/em am\nts 
equal to ! loss to t possession by      
reason ( ! am5dm5t made by ?is section4 
,su* am\nts %all be det]m9$ by !        
,secret>y ( ! ,treasury bas$ on         
in=mation provid$ by ! gov]nm5t ( !     
respective possession ( ! ,unit$ ,/ates4
  7,b7 ,o!r possessions ,! ,secret>y ( !
 ,treasury %all pay to ea* possession ( 
! ,unit$ ,/ates :i* does n h a mirror   
code tax sy/em ! am\nt e/imat$ by !     
,secret>y ( ! ,treasury z be+ equal to !
 loss to t possession t w\ld h occurr$  
by reason ( ! am5dm5t made by ?is       
section if a mirror code tax sy/em _h   
be5 9 effect 9 su* possession4 ,! prec$+
 s5t5ce %all n apply ) respect to any   
possession ( ! ,unit$ ,/ates unless su* 
possession e/abli%es to ! satisfaction (
 ! ,secret>y t ! possession has         
implem5t$ 7or1 at ! discretion ( !      
,secret>y1 w implem5t7 an income tax    
b5efit :i* is sub/antially equival5t to 

! income tax cr$it 9 effect aft] !      
am5dm5ts made by ?is section4  7#b7     
,coord9ation ) cr$it all[$ aga9/ unit$  
/ates income taxes ,! cr$it all[$ aga9/ 
,unit$ ,/ates income taxes = any taxable
 ye> "u ! am5dm5t made by ?is section to
 section #ea ( ! ,int]nal ,rev5ue ,code 
( #aihf to any p]son ) respect to any   
qualifi$ vet]an %all be r$uc$ by ! am\nt
 ( any cr$it 7or o!r tax b5efit describ$
 9 p>agraph 7#a77;,b77 all[$ to su*     
p]son aga9/ income taxes impos$ by !    
possession ( ! ,unit$ ,/ates by reason (
 ?is subsection ) respect to su*        
qualifi$ vet]an = su* taxable ye>4  7#c7
 ,def9itions & special rules  7,a7      
,possession ( ! unit$ /ates ,= purposes 
( ?is subsection1 ! t]m possession ( !  
,unit$ ,/ates includes ,am]ican ,samoa1 
,guam1 ! ,commonweal? ( ! ,nor!rn       
,m>iana ,isl&s1 ! ,commonweal? ( ,pu]to 
,rico1 & ! ,unit$ ,/ates ,virg9 ,isl&s4 
7,b7 ,mirror code tax sy/em ,= purposes 
( ?is subsection1 ! t]m mirror code tax 
sy/em means1 ) respect to any possession

 ( ! ,unit$ ,/ates1 ! income tax sy/em (
 su* possession if ! income tax         
liability ( ! resid5ts ( su* possession 
"u su* sy/em is det]m9$ by ref]5ce to ! 
income tax laws ( ! ,unit$ ,/ates z if  
su* possession 7 ! ,unit$ ,/ates4  7,c7 
,treatm5t ( paym5ts ,= purposes (       
section #acbd7;b77#b7 ( title #ca1      
,unit$ ,/ates ,code1 ! paym5ts "u ?is   
subsection %all be treat$ 9 ! same mann]
 z a refund due f cr$it provisions      
describ$ 9 su* section4  7c7 ,effective 
date ,! am5dm5t made by ?is section %all
 apply to individuals :o beg9 "w = !    
employ] aft] ,decemb] #ca1 #bjai4