,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #dac  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #i1 #bjai,ms4 
,plaskett introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to all[ ! "w      
opportunity cr$it to small bus9esses :i*
 hire individuals :o are memb]s ( !     
,ready ,res]ve or ,national ,gu>d1 & =  
o!r purposes4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,hire ,a ,h]o ,act (   
#bjai4  #b4 ,"w opportunity cr$it to    
small bus9esses = hir+ memb]s ( ,ready  
,res]ve or ,national ,gu>d  7a7 ,9 g5]al
 ,section #ea7;d77#a7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ 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 9 ! case ( an   
eligible employ] 7z def9$ 9 section     
#djh7p77#b77;,c77i771 an individual :o  
is a memb] (--  7i7 ! ,ready ,res]ve 7z 
describ$ 9 section #ajadb ( title #aj1  

,unit$ ,/ates ,code71 or  7ii7 !        
,national ,gu>d 7z def9$ 9 section      
#aja7;c77#a7 ( title #aj1 ,unit$ ,/ates 
,code74  4  7b7 ,effective date  7#a7 ,9
 g5]al ,! am5dm5t made by ?is section   
%all apply to wages paid or incurr$ aft]
 ! date ( ! enactm5t ( ?is ,act 9       
taxable ye>s end+ aft] su* date4  7#b7  
,curr5t employees cov]$ by cr$it ,=     
purposes ( apply+ section #ea ( !       
,int]nal ,rev5ue ,code ( #aihf1         
individuals describ$ 9 section          
#ea7;d77#a77,k7 ( su* ,code1 z add$ by  
?is section1 :o are employ$ by an       
eligible employ] 7z def9$ 9 section     
#djh7p77#b77;,c77i7 ( su* ,code7 on !   
date ( ! enactm5t ( ?is ,act %all be    
treat$ z beg9n+ "w = su* employ] on su* 
date4  #c4 ,p]man5t ext5sion ( "w       
opportunity cr$it = employ]s hir+       
qualifi$ vet]ans & memb]s ( ,ready      
,res]ve & ,national ,gu>d  7a7 ,9 g5]al 
,section #ea7;c77#d7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 7o!r ?an any individual describ$ 9     

subp>agraph 7,b7 or 7,k7 ( subsection   
7d77#a77 aft] individual4  7b7          
,effective date ,! am5dm5t made by ?is  
section %all apply to individuals :o    
beg9 "w = ! employ] aft] ,decemb] #ca1  
#bjah4