,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #efhg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #bh1 #bjbj    
,mrs4 ,l[ey introduc$ ! foll[+ bill2 :i*
 0 ref]r$ to ! ,committee on            
,appropriations1 & 9 addition to !      
,committees on ! ,budget1 & ,ways &     
,means1 = a p]iod to be subsequ5tly     
det]m9$ by ! ,speak]1 9 ea* case =      
consid]ation ( su* provisions z fall )9 
! jurisdiction ( ! committee conc]n$  ,a
 ,,bill  ,mak+ em]g5cy supplem5tal      
appropriations = ! fiscal ye> end+      
,septemb] #cj1 #bjbj1 & = o!r purposes4 
#a4 ,%ort ,title ,?is ,act may be cit$ z
 ! ,em]g5cy ,supplem5tal ,appropriations
 = ,disa/] ,relief & ,pu]to ,rico       
,disa/] ,tax ,relief ,act1 #bjbj4  #b4  
,table ( ,cont5ts ,! table ( cont5ts (  
?is ,act is z foll[s3  ,division        
,a--,em]g5cy ,supplem5tal               
,appropriations = ,disa/] ,relief ,act1 
#bjbj ,division ,b--,pu]to ,rico ,disa/]
 ,tax ,relief ,act ( #bjbj ,division    
,c--,budget>y ,effects  #c4 ,ref]5ces   

,except z expressly provid$ o!rwise1 any
 ref]5ce to ?is ,act conta9$ 9 any      
division ( ?is ,act %all be treat$ z    
ref]r+ only to ! provisions ( t         
division4  ,a ,em]g5cy ,supplem5tal     
,appropriations = ,disa/] ,relief ,act1 
#bjbj  ,t ! foll[+ sums are appropriat$1
 out ( any money 9 ! ,treasury n o!rwise
 appropriat$1 = ! fiscal ye> end+       
,septemb] #cj1 #bjbj1 & = o!r purposes1 
namely3  ,i ,dep>tm5t ( ,en]gy  ,en]gy  
,programs  ,cyb]security1 ,en]gy        
,security1 & ,em]g5cy ,response ,= an   
additional am\nt = ,cyb]security1 ,en]gy
 ,security1 & ,em]g5cy ,response1       
#f1gej1jjj1 to rema9 available until    
exp5d$1 = necess>y exp5ses relat$ to    
provid+ te*nical assi/ance relat$ to    
natural disa/]s 9 ,u4,s4 t]ritories1    
includ+ te*nical assi/ance relat$ to    
electric grids3 ,provid$1 ,t su* am\nt  
is designat$ by ! ,congress z be+ = an  
em]g5cy requirem5t pursuant to section  
#bea7;b77#b77;,a77i7 ( ! ,balanc$       
,budget & ,em]g5cy ,deficit ,control    

,act ( #aihe4 ,electricity ,= an        
additional am\nt = ,electricity1        
#ae1jjj1jjj1 to rema9 available until   
exp5d$1 = necess>y exp5ses relat$ to    
provid+ te*nical assi/ance relat$ to    
natural disa/]s 9 ,u4,s4 t]ritories1    
includ+ te*nical assi/ance relat$ to    
electric grids3 ,provid$1 ,t su* am\nt  
is designat$ by ! ,congress z be+ = an  
em]g5cy requirem5t pursuant to section  
#bea7;b77#b77;,a77i7 ( ! ,balanc$       
,budget & ,em]g5cy ,deficit ,control    
,act ( #aihe4  ,,ii ,dep>tm5t (         
,education  ,hurricane ,education       
,recov]y  7,includ+ ,transf] ( ,funds7  
,= an additional am\nt = ,hurricane     
,education ,recov]y = necess>y exp5ses  
relat$ to ! consequ5ces ( e>?quakes     
occurr+ 9 cal5d> ye>s #bjai & #bjbj z ( 
! date ( enactm5t ( ?is ,act 9 ^? areas 
= :i* a major disa/] or em]g5cy has be5 
decl>$ "u section #dja or #eja ( !      
,rob]t ,t4 ,/af=d ,disa/] ,relief &     
,em]g5cy ,assi/ance ,act 7#db ,u4,s4,c4 
#eagj & #eaia7 7ref]r$ to "u ?is head+ z

 cov]$ disa/] or em]g5cy71 #ajj1jjj1jjj1
 to rema9 available ?r\gh ,septemb] #cj1
 #bjbb1 = assi/+ 9 meet+ ! educational  
ne$s ( individuals affect$ by a cov]$   
disa/] or em]g5cy3 ,provid$1 ,t su*     
assi/ance %all be provid$ ?r\gh any ( ! 
programs au?oriz$ "u ?is head+ 9 title  
,,viii ( subdivision #a ( division ,b ( 
! ,bip>tisan ,budget ,act ( #bjah       
7,public ,law #aae-abc2 #acb ,/at4 #ie71
 z am5d$ by section #bja ( ?is ,act1 z  
det]m9$ by ! ,secret>y ( ,education1 &  
subject to ! t]ms & conditions t appli$ 
to ^? programs1 except t ref]5ces to    
dates & s*ool ye>s 9 su* ,act %all be   
deem$ to be ! correspond+ dates & s*ool 
ye>s = ! cov]$ disa/] or em]g5cy3       
,provid$ fur!r1 ,t ! ,secret>y (        
,education may det]m9e ! am\nts to be   
us$ = ea* su* program & %all notify !   
,committees on ,appropriations ( ! ,h\se
 ( ,repres5tatives & ! ,s5ate ( ^!      
am\nts n lat] ?an #g days prior to      
obligation3 ,provid$ fur!r1 ,t          
#a1jjj1jjj ( ! funds made available "u  

?is head+1 to rema9 available until     
exp5d$1 %all be transf]r$ to ! ,(fice ( 
! ,inspector ,g5]al ( ! ,dep>tm5t (     
,education = ov]sight ( activities      
support$ ) funds appropriat$ "u ?is     
head+1 & up to #ejj1jjj ( ! funds made  
available "u ?is head+ %all be = program
 adm9i/ration3 ,provid$ fur!r1 ,t su*   
am\nt is designat$ by ! ,congress z be+ 
= an em]g5cy requirem5t pursuant to     
section #bea7;b77#b77;,a77i7 ( !        
,balanc$ ,budget & ,em]g5cy ,deficit    
,control ,act ( #aihe4 ,g5]al           
,provisions--,?is ,title  #bja4  7a7 ,! 
second proviso "u ! head+ ,dep>tm5t (   
,education--,hurricane ,education       
,recov]y "u title ,,viii ( subdivision  
#a ( division ,b ( ! ,bip>tisan ,budget 
,act ( #bjah 7,public ,law #aae-abc2    
#acb ,/at4 #ie7 is am5d$-- 7#a7 9       
p>agraph 7#b7--  7,a7 9 subp>agraph     
7,i71 by /rik+ & aft] ! semicolon2  7,b7
 9 subp>agraph 7,j7 by ins]t+ & at !    
end2 &  7,c7 by add+ at ! end ! foll[+3 
7,k7 assi/ance provid$ to an eligible   

entity "u p>agraph 7#a77;,a7 t 0 affect$
 by ,hurricane ,m>ia or e>?quakes       
occurr+ 9 cal5d> ye>s #bjai & #bjbj z ( 
! date ( enactm5t ( ! ,em]g5cy          
,supplem5tal ,appropriations = ,disa/]  
,relief ,act1 #bjbj1 to assi/ ) re/>t+  
s*ool op]ations1 includ+ assi/ance      
provid$ to an eligible entity be=e !    
date ( enactm5t ( ! ,em]g5cy            
,supplem5tal ,appropriations = ,disa/]  
,relief ,act1 #bjbj1 may be us$ by !    
eligible entity to pay ! non-,f$]al %>e 
( a project describ$ 9 section #djf ( ! 
,rob]t ,t4 ,/af=d ,disa/] & ,relief     
,em]g5cy ,act 7#db ,u4,s4,c4 #eagb71    
not)/&+ section #ajb7;e77#c77;,a7 (     
title ,,iv ( division ,b ( ,public ,law 
#aji-adh 7#aai ,/at4 #bgid72  2  7#b7 9 
p>agraph 7#i71 by /rik+ & aft] !        
semicolon2  7#c7 by r$esignat+ p>agraph 
7#aj7 z p>agraph 7#aa72 &  7#d7 by      
ins]t+ aft] p>agraph 7#i7 ! foll[+3     
7#aj7 if ! am\nt available "u p>agraph  
7#c7 is insuffici5t to meet ! ne$ = su* 
assi/ance z demon/rat$ by applications  

submitt$ by eligible entities1 !        
,secret>y may use additional funds      
available "u ?is head+ to fully fund    
approv$ applications2 &  4  7b7 ,am\nts 
repurpos$ pursuant to ! am5dm5ts made by
 subsection 7a7 t 7 previ\sly designat$ 
by ! ,congress z an em]g5cy requirem5t  
pursuant to ! ,balanc$ ,budget &        
,em]g5cy ,deficit ,control ,act ( #aihe 
are designat$ by ! ,congress z be+ = an 
em]g5cy requirem5t pursuant to section  
#bea7;b77#b77;,a77i7 ( ! ,balanc$       
,budget & ,em]g5cy ,deficit ,control    
,act ( #aihe4  #bjb4 7a7 ,am\nts        
previ\sly made available = activities   
au?oriz$ "u ,dep>tm5t (                 
,education--,hurricane ,education       
,recov]y 9 title ,,viii ( subdivision #a
 ( division ,b ( ! ,bip>tisan ,budget   
,act ( #bjah 7,public ,law #aae-abc2    
#acb ,/at4 #ie7 may be us$ to address   
unmet ne$s1 z det]m9$ by ! ,secret>y1 = 
t head+ 9 ?is ,act & 9 ! ,additional    
,supplem5tal ,appropriations = ,disa/]  
,relief ,act1 #bjai 7,public ,law       

#aaf-bj2 #acc ,/at4 #hij74 ,9 addition1 
any funds provid$ "u ! head+ ,dep>tm5t (
 ,education--,hurricane ,education      
,recov]y 9 ?is ,act t are allocat$ 9    
response to a cov]$ disa/] or em]g5cy   
may be us$ int]*angeably & )\t          
limitation = ! same activities relat$ to
 ,hurricanes ,m>ia & ,irma4  7b7 ,am\nts
 repurpos$ pursuant to ?is section t 7  
previ\sly designat$ by ! ,congress1     
respectively1 z an em]g5cy requirem5t or
 z be+ = disa/] relief pursuant to !    
,balanc$ ,budget & ,em]g5cy ,deficit    
,control ,act are designat$ by !        
,congress z be+ = an em]g5cy requirem5t 
pursuant to section #bea7;b77#b77;,a77i7
 ( ! ,balanc$ ,budget & ,em]g5cy        
,deficit ,control ,act ( #aihe or z be+ 
= disa/] relief pursuant to section     
#bea7;b77#b77;,d7 ( ! ,balanc$ ,budget &
 ,em]g5cy ,deficit ,control ,act (      
#aihe4  #bjc4 ,n lat] ?an #cj days aft] 
! date ( enactm5t ( ?is ,act1 !         
,secret>y ( ,education %all provide a   
detail$ sp5d plan ( anticipat$ uses (   

funds made available 9 ?is title1       
includ+ e/imat$ p]sonnel & adm9i/rative 
co/s1 to ! ,committees on               
,appropriations ( ! ,h\se (             
,repres5tatives & ! ,s5ate3 ,provid$1 ,t
 su* plan %all be updat$ & submitt$ to !
 ,committees on ,appropriations ( !     
,h\se ( ,repres5tatives & ! ,s5ate e #fj
 days until all funds are exp5d$ or     
expire4  #bjd4 ,section #cib ( ! ,high] 
,education ,act ( #aife 7#bj ,u4,s4,c4  
#ajfh;a7 is am5d$ by add+ at ! end !    
foll[+3  7d7 ,waiv] au?ority ) respect  
to in/itutions locat$ 9 an area affect$ 
by hurricane m>ia  7#a7 ,waiv] au?ority 
,not)/&+ any o!r provision ( law1 unless
 enact$ ) specific ref]5ce to ?is       
section1 = any affect$ in/itution t 0   
receiv+ assi/ance "u ?is title at ! "t (
 a cov]$ hurricane disa/]1 ! ,secret>y  
%all1 = ea* ( ! fiscal ye>s #bjbj ?r\gh 
#bjbb 7& may1 = ea* ( ! fiscal ye>s     
#bjbc & #bjbd7--  7,a7 waive-- 7i7 !    
eligibility data requirem5ts set =? 9   
section #cia7;d72  7ii7 ! wait-out p]iod

 set =? 9 section #cac7;d72  7iii7 !    
allotm5t requirem5ts "u section #cbd2 & 
7iv7 ! use ( ! fund+ =mula develop$     
pursuant to section #cbf7;f77#c72  7,b7 
waive or modify any /atutory or         
regulatory provision to ensure t affect$
 in/itutions t 7 receiv+ assi/ance "u   
?is title at ! "t ( a cov]$ hurricane   
disa/] are n adv]sely affect$ by any    
=mula calculation = fiscal ye> #bjbj or 
= any ( ! f\r succe$+ fiscal ye>s1 z    
necess>y2 &  7,c7 make available to ea* 
affect$ in/itution an am\nt t is n less 
?an ! am\nt made available to su*       
in/itution "u ?is title = fiscal ye>    
#bjag1 except t = any fiscal ye> = :i* !
 funds appropriat$ = paym5ts "u ?is     
title are less ?an ! appropriat$ level =
 fiscal ye> #bjag1 ! am\nt made         
available to su* in/itutions %all be    
ratably r$uc$ among ! in/itutions       
receiv+ funds "u ?is title4  7#b7       
,def9itions ,9 ?is subsection3  7,a7    
,affect$ in/itution ,! t]m affect$      
in/itution means an in/itution ( high]  

education t-- 7i7 is--  7,i7 a "p ,a    
in/itution 7:i* t]m %all h ! mean+ giv5 
! t]m eligible in/itution "u section    
#cab7;b772 or  7,,ii7 a "p ,b           
in/itution1 z su* t]m is def9$ 9 section
 #cbb7b71 or z id5tifi$ 9 section       
#cbf7;e72  7ii7 is locat$ 9 a cov]$ area
 affect$ by a hurricane disa/]2 &  7iii7
 is able to demon/rate t1 z a result ( !
 impact ( a cov]$ hurricane disa/]1 !   
in/itution--  7,i7 incurr$ physical     
damage2  7,,ii7 has pursu$ collat]al    
s\rce comp5sation f insurance1 ! ,f$]al 
,em]g5cy ,managem5t ,ag5cy1 & ! ,small  
,bus9ess ,adm9i/ration1 z appropriate2 &
  7,,iii7 0 n able to fully reop5 9     
exi/+ facilities or to fully reop5 to ! 
pre-hurricane enrollm5t levels dur+ !   
#cj-;day p]iod beg9n+ on ,septemb] #g1  
#bjag4  7,b7 ,cov]$ area affect$ by a   
hurricane disa/] ,! t]m cov]$ area      
affect$ by a hurricane disa/] means an  
area = :i* ! ,presid5t decl>$ a major   
disa/] "u section #dja ( ! ,rob]t ,t4   
,/af=d ,disa/] ,relief & ,em]g5cy       

,assi/ance ,act 7#db ,u4,s4,c4 #eagj7 z 
a result ( ,hurricane ,m>ia4  7,c7      
,cov]$ hurricane disa/] ,! t]m cov]$    
hurricane disa/] means a major disa/] t 
! ,presid5t decl>$ to exi/1 9 accordance
 ) section #dja ( ! ,rob]t ,t4 ,/af=d   
,disa/] ,relief & ,em]g5cy ,assi/ance   
,act 7#db ,u4,s4,c4 #eagj71 & t 0 caus$ 
by ,hurricane ,m>ia or ,hurricane ,irma4
  4  ,,iii ,dep>tm5t ( ,transportation  
,f$]al ,highway ,adm9i/ration  ,em]g5cy 
,relief ,program ,= an additional am\nt 
= ! ,em]g5cy ,relief ,program z au?oriz$
 "u section #abe ( title #bc1 ,unit$    
,/ates ,code1 #a1bej1jjj1jjj1 to rema9  
available until exp5d$3 ,provid$1 ,t su*
 am\nt is designat$ by ! ,congress z be+
 = an em]g5cy requirem5t pursuant to    
section #bea7;b77#b77;,a77i7 ( !        
,balanc$ ,budget & ,em]g5cy ,deficit    
,control ,act ( #aihe4 ,dep>tm5t ( ,h\s+
 & ,urban ,developm5t  ,community       
,plann+ & ,developm5t  ,community       
,developm5t ,fund  7,includ+ ,transf]s (
 ,funds7 ,= an additional am\nt =       

,community ,developm5t ,fund1           
#b1jjj1jjj1jjj1 to rema9 available until
 exp5d$1 = necess>y exp5ses = activities
 au?oriz$ "u title ,i ( ! ,h\s+ &       
,community ,developm5t ,act ( #aigd 7#db
 ,u4,s4,c4 #ecja et seq47 relat$ to     
disa/] relief1 long-t]m recov]y1        
re/oration ( infra/ructure & h\s+1      
economic revitalization1 & mitigation 9 
! mo/ impact$ & di/ress$ areas result+ f
 an em]g5cy decl>ation relat+ to        
e>?quakes t occurr$ 9 #bjbj or a        
decl>ation ( a major disa/] t occurr$ 9 
#bjbj pursuant to ! ,rob]t ,t4 ,/af=d   
,disa/] ,relief & ,em]g5cy ,assi/ance   
,act 7#db ,u4,s4,c4 #eaba et seq473     
,provid$1 ,t funds %all be aw>d$        
directly to ! ,/ate1 unit ( g5]al local 
gov]nm5t1 or ,indian tribe 7z su* t]m is
 def9$ 9 section #ajb ( ! ,h\s+ &       
,community ,developm5t ,act ( #aigd7 at 
! discretion ( ! ,secret>y3 ,provid$    
fur!r1 ,t 9 det]m9+ ! am\nt allocat$ "u 
?is head+ = any grantee1 ! ,secret>y    
%all include an additional am\nt =      

mitigation t is n less ?an #de p]c5t ( !
 am\nt allocat$ = su* grantee = unmet   
ne$s3 ,provid$ fur!r1 ,t ! ,secret>y    
%all allocate = grantees1 bas$ on ! be/ 
available data1 funds provid$ =         
assi/ance "u ?is head+ no lat] ?an #fj  
days aft] ! date ! disa/] occurs1 or !  
date ( enactm5t ( ?is ,act1 :i*ev] is   
lat]3 ,provid$ fur!r1 ,t ! ,secret>y may
 ext5d ! deadl9e 9 ! prec$+ proviso by  
an additional #cj days if ! ,secret>y   
jo9tly c]tifies ) ! ,adm9i/rator ( !    
,f$]al ,em]g5cy ,managem5t ,ag5cy = ea* 
su* ext5sion1 t ! ,f$]al ,em]g5cy       
,managem5t ,ag5cy has n made suffici5t  
in=mation available to ! ,secret>y      
reg>d+ relevant unmet recov]y ne$s to   
make allocations 9 accordance ) su*     
deadl9es3 ,provid$ fur!r1 ,t n lat] ?an 
#e days aft] mak+ any su* c]tification1 
! ,secret>y %all transmit to !          
,committees on ,appropriations ( ! ,h\se
 ( ,repres5tatives & ! ,s5ate1 & publi% 
9 ! ,f$]al ,regi/] su* c]tification3    
,provid$ fur!r1 ,t n lat] ?an #ij days  

aft] ! allocation ( funds made to a     
grantee "u ?is head+ & be=e ! ,secret>y 
obligates any ( su* funds = a grantee1 !
 grantee %all submit a plan to !        
,secret>y = approval detail+ ! propos$  
use ( all funds1 includ+ crit]ia =      
eligibility & h[ ! use ( ^! funds w     
address long-t]m recov]y & re/oration ( 
infra/ructure & h\s+1 economic          
revitalization1 & mitigation 9 ! mo/    
impact$ & di/ress$ areas3 ,provid$      
fur!r1 ,t ! ,secret>y %all approve or   
disapprove su* plan n lat] ?an #fj days 
aft] submission ( ! plan to ! ,secret>y1
 & %all imm$iately notify ! applicant ( 
! ,secret>y's decision3 ,provid$ fur!r1 
,t if ! ,secret>y disapproves a plan1 n 
lat] ?an #c days aft] su* disapproval ! 
,secret>y %all in=m ! applicant 9 writ+ 
( 7,a7 ! reasons = disapproval1 & 7,b7  
actions t ! applicant c\ld take to meet 
! crit]ia = approval3 ,provid$ fur!r1 ,t
 ! ,secret>y %all1 = a p]iod ( n less   
?an #de days foll[+ ! date (            
disapproval1 p]mit am5dm5ts to1 or !    

resubmission (1 any plan t is           
disapprov$3 ,provid$ fur!r1 ,t !        
,secret>y %all approve or disapprove a  
plan am5dm5t n lat] ?an #cj days aft]   
receipt ( su* am5dm5ts or resubmission3 
,provid$ fur!r1 ,t ! ,secret>y %all     
ensure t all grant agreem5ts necess>y = 
prompt disbursem5t ( funds allocat$ to a
 grantee are execut$ no lat] ?an #fj    
days aft] ! date ( approval ( a         
grantee's plan3 ,provid$ fur!r1 ,t prior
 to mak+ any grant ( funds provid$ "u   
?is head+ ! ,secret>y1 7#a7 mu/ receive 
f ! grantee in=mation t all[s !         
,secret>y to c]tify t su* grantee has 9 
place pr(ici5t f9ancial controls &      
procurem5t processes & has e/abli%$     
adequate proc$ures to prev5t any        
duplication ( b5efits z def9$ by section
 #cab ( ! ,rob]t ,t4 ,/af=d ,disa/]     
,relief & ,em]g5cy ,assi/ance ,act 7#db 
,u4,s4,c4 #eaee71 to ensure timely      
exp5diture ( funds1 to ma9ta9           
compreh5sive websites reg>d+ all disa/] 
recov]y activities assi/$ ) ^! funds1 & 

to detect & prev5t wa/e1 fraud1 & abuse 
( funds1 & 7#b7 %all c]tify 9 advance t 
su* grantee has 9 place su* controls1   
processes & proc$ure3 ,provid$ fur!r1 ,t
 ! ,secret>y %all n prohibit ! use (    
funds made available "u ?is head+ =     
non-,f$]al %>e z au?oriz$ by section    
#aje7;a77#i7 ( ! ,h\s+ & ,community     
,developm5t ,act ( #aigd 7#db ,u4,s4,c4 
#ecje7;a77#i773 ,provid$ fur!r1 ,t ) !  
am\nts made available "u ?is head+1     
grantees may e/abli% grant programs to  
assi/ small bus9esses = work+ capital   
purposes to aid 9 recov]y3 ,provid$     
fur!r1 ,t ) respect to any su*          
duplication ( b5efits1 ! ,secret>y %all 
act 9 accordance ) section #abaj ( !    
,disa/] ,recov]y ,re=m ,act ( #bjah     
7division ,d ( ,public ,law #aae-bed2   
#acb ,/at4 #cddb7 & section #cab ( !    
,rob]t ,t4 ,/af=d ,disa/] ,relief &     
,em]g5cy ,assi/ance ,act 7#db ,u4,s4,c4 
#eaee73 ,provid$ fur!r1 ,t ! ,secret>y  
%all require grantees to ma9ta9 on a    
public website in=mation conta9+ common 

report+ crit]ia e/abli%$ by ! ,dep>tm5t 
t p]mits individuals & entities await+  
assi/ance & ! g5]al public to see h[ all
 grant funds are us$1 includ+ copies (  
all relevant procurem5t docum5ts1       
grantee adm9i/rative contracts & details
 ( ongo+ procurem5t processes1 z det]m9$
 by ! ,secret>y3 ,provid$ fur!r1 ,t su* 
funds may n be us$ = activities         
reimbursable by1 or = :i* funds h be5   
made available by1 ! ,f$]al ,em]g5cy    
,managem5t ,ag5cy or ! ,army ,corps (   
,eng9e]s3 ,provid$ fur!r1 ,t funds      
allocat$ "u ?is head+ %all n be consid]$
 relevant to ! non-disa/] =mula         
allocations made pursuant to section    
#ajf ( ! ,h\s+ & ,community ,developm5t 
,act ( #aigd 7#db ,u4,s4,c4 #ecjf73     
,provid$ fur!r1 ,t a ,/ate1 unit ( g5]al
 local gov]nm5t1 or ,indian tribe may   
use up to #e p]c5t ( its allocation =   
adm9i/rative co/s3 ,provid$ fur!r1 ,t 9 
adm9i/]+ ! funds "u ?is head+1 !        
,secret>y ( ,h\s+ & ,urban ,developm5t  
may waive1 or specify alt]native        

requirem5ts =1 any provision ( any      
/atute or regulation t ! ,secret>y      
adm9i/]s 9 connection ) ! obligation by 
! ,secret>y or ! use by ! recipi5t ( ^! 
funds 7except = any requirem5ts relat$  
to fair h\s+1 nondiscrim9ation1 labor   
/&>ds1 ! environm5t1 & any timel9es     
specifi$ "u ?is head+71 if ! ,secret>y  
f9ds t good cause exi/s = ! waiv] or    
alt]native requirem5t & su* waiv] or    
alt]native requirem5t w\ld n be         
inconsi/5t ) ! ov]all purpose ( title ,i
 ( ! ,h\s+ & ,community ,developm5t ,act
 ( #aigd3 ,provid$ fur!r1 ,t1 not)/&+ ! 
prec$+ proviso1 recipi5ts ( funds       
provid$ "u ?is head+ t use su* funds to 
supplem5t ,f$]al assi/ance provid$ "u   
section #djb1 #djc1 #djd1 #djf1 #djg1   
#djh7;c77#d71 or #ejb ( ! ,rob]t ,t4    
,/af=d ,disa/] ,relief & ,em]g5cy       
,assi/ance ,act 7#db ,u4,s4,c4 #eaba et 
seq47 may adopt1 )\t review or public   
comm5t1 any environm5tal review1        
approval1 or p]mit p]=m$ by a ,f$]al    
ag5cy1 & su* adoption %all satisfy !    

responsibilities ( ! recipi5t ) respect 
to su* environm5tal review1 approval or 
p]mit3 ,provid$ fur!r1 ,t1 not)/&+      
section #ajd7;g77#b7 ( ! ,h\s+ &        
,community ,developm5t ,act ( #aigd 7#db
 ,u4,s4,c4 #ecjd7;g77#b771 ! ,secret>y  
may1 ^u receipt ( a reque/ = release (  
funds & c]tification1 imm$iately approve
 ! release ( funds = an activity or     
project assi/$ "u ?is head+ if !        
recipi5t has adopt$ an environm5tal     
review1 approval or p]mit "u ! prec$+   
proviso or ! activity or project is     
categorically exclud$ f review "u !     
,national ,environm5tal ,policy ,act (  
#aifi 7#db ,u4,s4,c4 #dcba et seq473    
,provid$ fur!r1 ,t ! ,secret>y %all     
publi% via notice 9 ! ,f$]al ,regi/] any
 waiv]1 or alt]native requirem5t1 to any
 /atute or regulation t ! ,secret>y     
adm9i/]s pursuant to title ,i ( ! ,h\s+ 
& ,community ,developm5t ,act ( #aigd no
 lat] ?an #e days be=e ! effective date 
( su* waiv] or alt]native requirem5t3   
,provid$ fur!r1 ,t ( ! am\nts made      

available "u ?is head+1 up to #e1jjj1jjj
 %all be made available = capacity      
build+ & te*nical assi/ance1 includ+    
assi/ance on contract+ & procurem5t     
processes1 to support ,/ates1 units (   
g5]al local gov]nm5t1 or ,indian tribes 
7& _! subrecipi5ts7 t receive           
allocations pursuant to ?is head+1 or   
may receive simil> allocations = disa/] 
recov]y 9 future appropriations ,acts3  
,provid$ fur!r1 ,t ( ! am\nts made      
available "u ?is head+1 up to #b1ejj1jjj
 %all be transf]r$1 9 aggregate1 to     
,dep>tm5t ( ,h\s+ & ,urban              
,developm5t--,program ,(fice ,sal>ies & 
,exp5ses--,community ,plann+ &          
,developm5t = necess>y co/s1 includ+    
in=mation te*nology co/s1 ( adm9i/]+ &  
ov]see+ ! obligation & exp5diture (     
am\nts "u ?is head+3 ,provid$ fur!r1 ,t 
! am\nt specifi$ 9 ! prec$+ proviso %all
 be comb9$ ) funds appropriat$ "u ! same
 head+ 9 prior appropriations ,acts )\t 
limitation3 ,provid$ fur!r1 ,t !        
,secret>y %all transmit ea* c]tification

 made "u ! au?orities provid$ 9 ?is ,act
 to ! ,committees on ,appropriations ( !
 ,h\se ( ,repres5tatives & ! ,s5ate no  
lat] ?an #c days aft] mak+ any su*      
c]tification3 ,provid$ fur!r1 ,t su*    
am\nt is designat$ by ! ,congress z be+ 
= an em]g5cy requirem5t pursuant to     
section #bea7;b77#b77;,a77i7 ( !        
,balanc$ ,budget & ,em]g5cy ,deficit    
,control ,act ( #aihe3 ,provid$ fur!r1  
,t am\nts repurpos$ "u ?is head+ t 7    
previ\sly designat$ by ! ,congress z an 
em]g5cy requirem5t pursuant to !        
,balanc$ ,budget & ,em]g5cy ,deficit    
,control ,act are designat$ by !        
,congress z an em]g5cy requirem5t       
pursuant to section #bea7;b77#b77;,a77i7
 ( ! ,balanc$ ,budget & ,em]g5cy        
,deficit ,control ,act ( #aihe4 ,g5]al  
,provisions--,?is ,title  #cja4 ,= an   
additional am\nt = ,dep>tm5t ( ,h\s+ &  
,urban ,developm5t--,community ,plann+ &
 ,developm5t--,community ,developm5t    
,fund1 #a1bfj1jjj1jjj1 to rema9         
available until exp5d$1 :i* am\nts %all 

be allocat$ & us$ "u ! same au?ority &  
conditions z ! additional appropriations
 "u ! head+ ,dep>tm5t ( ,h\s+ & ,urban  
,developm5t--,community ,plann+ &       
,developm5t--,community ,developm5t     
,fund ( title ,,xi ( ! ,additional      
,supplem5tal ,appropriations = ,disa/]  
,relief ,act1 #bjai 7,public ,law       
#aaf-bj2 #acc ,/at4 #hif73 ,provid$1 ,t 
n less ?an #a1ecj1jjj1jjj ( ! funds made
 available 9 ?is section & "u ! head+   
,dep>tm5t ( ,h\s+ & ,urban              
,developm5t--,community ,plann+ &       
,developm5t--,community ,developm5t     
,fund ( title ,,xi ( ! ,additional      
,supplem5tal ,appropriations = ,disa/]  
,relief ,act1 #bjai 7,public ,law       
#aaf-bj7 %all be allocat$ to grantees1  
no lat] ?an #fj days aft] ! date (      
enactm5t ( ?is ,act1 = mitigation       
activities 9 ! mo/ impact$ & di/ress$   
areas result+ f a major disa/] t occurr$
 9 #bjah or #bjai3 ,provid$ fur!r1 ,t   
su* allocations %all be made 9 ! same   
proportion t ! am\nt ( funds ea* grantee

 receiv$ "u ?is section1 "u ! head+     
,dep>tm5t ( ,h\s+ & ,urban              
,developm5t--,community ,plann+ &       
,developm5t--,community ,developm5t     
,fund ( title ,,xi ( ! ,additional      
,supplem5tal ,appropriations = ,disa/]  
,relief ,act1 #bjai 7,public ,law       
#aaf-bj71 & "u ! same head+ 9 division  
,i ( ,public ,law #aae-bed be>s to !    
am\nt ( all funds provid$ to all        
grantees t receiv$ allocations = disa/]s
 t occurr$ 9 #bjah or #bjai3 ,provid$   
fur!r1 ,t none ( ! funds made available 
"u ?is section or "u ! head+ ,dep>tm5t (
 ,h\s+ & ,urban ,developm5t--,community 
,plann+ & ,developm5t--,community       
,developm5t ,fund ( title ,,xi ( !      
,additional ,supplem5tal ,appropriations
 = ,disa/] ,relief ,act1 #bjai 7,public 
,law #aaf-bj7 may be us$ = any "p ( a   
major disa/] t 0 decl>$ 9 #bjbj3        
,provid$ fur!r1 ,t 9 adm9i/]+ funds made
 available "u ?is section & title ,,xi (
 ! ,additional ,supplem5tal             
,appropriations = ,disa/] ,relief ,act1 

#bjai 7,public ,law #aaf-bj71 ! f\r?    
proviso "u ! head+ ,dep>tm5t ( ,h\s+ &  
,urban ,developm5t--,community ,plann+ &
 ,developm5t--,community ,developm5t    
,fund 9 ,public ,law #aaf-bj & ! fir/   
proviso ( section #aajb ( su* ,public   
,law %all h no =ce or effect3 ,provid$  
fur!r1 ,t su* am\nt is designat$ by !   
,congress z be+ = an em]g5cy requirem5t 
pursuant to section #bea7;b77#b77;,a77i7
 ( ! ,balanc$ ,budget & ,em]g5cy        
,deficit ,control ,act ( #aihe3 ,provid$
 fur!r1 ,t am\nts repurpos$ by ?is      
section t 7 previ\sly designat$ by !    
,congress z an em]g5cy requirem5t or z  
be+ = disa/] relief pursuant to !       
,balanc$ ,budget & ,em]g5cy ,deficit    
,control ,act are designat$ by !        
,congress z be+ = an em]g5cy requirem5t 
pursuant to section #bea7;b77#b77;,a77i7
 ( ! ,balanc$ ,budget & ,em]g5cy        
,deficit ,control ,act ( #aihe or z be+ 
= disa/] relief pursuant to section     
#bea7;b77#b77;,d7 ( ! ,balanc$ ,budget &
 ,em]g5cy ,deficit ,control ,act (      

#aihe4  #cjb4  7a7 ,am\nts previ\sly    
made available = activities au?oriz$ "u 
title ,i ( ! ,h\s+ & ,community         
,developm5t ,act ( #aigd 7#db ,u4,s4,c4 
#ecja et seq47 relat$ to disa/] relief1 
long-t]m recov]y1 re/oration (          
infra/ructure & h\s+1 economic          
revitalization1 & mitigation 9 ! mo/    
impact$ & di/ress$ areas result+ f a    
major disa/]1 includ+ funds provid$ "u !
 head+ ,dep>tm5t ( ,h\s+ & ,urban       
,developm5t--,community ,plann+ &       
,developm5t--,community ,developm5t     
,fund 9 prior appropriations ,acts1 t 7 
allocat$ 9 response to ,hurricanes ,irma
 & ,m>ia1 may be us$ int]*angeably & )\t
 limitation = ! same activities fund$ "u
 ! head+ ,dep>tm5t ( ,h\s+ & ,urban     
,developm5t--,community ,plann+ &       
,developm5t--,community ,developm5t     
,fund 9 ?is ,act4 ,9 addition1 any funds
 provid$ "u ! head+ ,dep>tm5t ( ,h\s+ & 
,urban ,developm5t--,community ,plann+ &
 ,developm5t--,community ,developm5t    
,fund 9 ?is ,act may be us$             

int]*angeably & )\t limitation = ! same 
activities 9 ! mo/ impact$ & di/ress$   
areas relat$ to ,hurricanes ,irma &     
,m>ia4  7b7 7#a7 ,until ! date on :i* ! 
,secret>y ( ,h\s+ & ,urban ,developm5t  
publi%es a ,f$]al ,regi/] ,notice       
implem5t+ ?is provision--  7,a7 grantees
 may submit = approval by ! ,secret>y ( 
,h\s+ & ,urban ,developm5t revis$ plans 
= ! use ( funds relat$ to ,hurricanes   
,irma & ,m>ia t exp& ! eligible         
b5efici>ies ( exi/+ programs conta9$ 9  
su* previ\sly approv$ plans to include  
^? activities fund$ "u ! head+ ,dep>tm5t
 ( ,h\s+ & ,urban                       
,developm5t--,community ,plann+ &       
,developm5t--,community ,developm5t     
,fund 9 ?is ,act2 &  7,b7 approval ( any
 su* revis$ plans %all include !        
execution ( revis$ grant t]ms &         
conditions z necess>y4  7#b7 ,beg9n+ on 
! date ( ! publication ( ! implem5t+    
,notice1 any plan revisions %all foll[ !
 requirem5ts conta9$ 9 su* ,notice4  7c7
 ,am\nts repurpos$ by ?is section t 7   

previ\sly designat$ by ! ,congress z an 
em]g5cy requirem5t or z be+ = disa/]    
relief pursuant to ! ,balanc$ ,budget & 
,em]g5cy ,deficit ,control ,act are     
designat$ by ! ,congress z be+ = an     
em]g5cy requirem5t pursuant to section  
#bea7;b77#b77;,a77i7 ( ! ,balanc$       
,budget & ,em]g5cy ,deficit ,control    
,act ( #aihe or z be+ = disa/] relief   
pursuant to section #bea7;b77#b77;,d7 ( 
! ,balanc$ ,budget & ,em]g5cy ,deficit  
,control ,act ( #aihe4  #cjc4 ,= funds  
appropriat$ "u ! head+ ,dep>tm5t ( ,h\s+
 & ,urban ,developm5t--,community       
,plann+ & ,developm5t--,community       
,developm5t ,fund 9 subdivision #a (    
division ,b ( ! ,bip>tisan ,budget ,act 
( #bjah 7,public ,law #aae-abc7 or !    
,additional ,supplem5tal ,appropriations
 = ,disa/] ,relief ,act1 #bjai 7,public 
,law #aaf-bj71 ! ,secret>y %all execute 
all grant agreem5ts = disbursem5t (     
funds allocat$ to a grantee no lat] ?an 
#fj days aft] ! date ( approval ( a     
grantee's plan = ! use ( funds3         

,provid$1 ,t am\nts repurpos$ by ?is    
section t 7 previ\sly designat$ z an    
em]g5cy requirem5t or z be+ = disa/]    
relief pursuant to ! ,balanc$ ,budget & 
,em]g5cy ,deficit ,control ,act ( #aihe 
are designat$ by ! ,congress z be+ = an 
em]g5cy requirem5t pursuant to section  
#bea7;b77#b77;,a77i7 ( ! ,balanc$       
,budget & ,em]g5cy ,deficit ,control    
,act ( #aihe or z be+ = disa/] relief   
pursuant to section #bea7;b77#b77;,d7 ( 
! ,balanc$ ,budget & ,em]g5cy ,deficit  
,control ,act ( #aihe4  #cjd4  7a7 ,!   
,secret>y ( ,h\s+ & ,urban ,developm5t1 
! ,secret>y ( ,en]gy1 ! ,adm9i/rator ( !
 ,f$]al ,em]g5cy ,managem5t ,ag5cy1 &   
o!r ,f$]al p>tn]s1 %all complete !      
int]ag5cy consultation & coord9ation (  
,f$]al inve/m5ts necess>y = ! ,secret>y 
( ,h\s+ & ,urban ,developm5t to develop 
adm9i/rative requirem5ts = funds provid$
 = enhanc$ or improv$ electrical p[]    
sy/ems "u ! head+ ,dep>tm5t ( ,h\s+ &   
,urban ,developm5t--,community ,plann+ &
 ,developm5t--,community ,developm5t    

,fund 9 title ,,xi ( subdivision #a (   
division ,b ( ! ,bip>tisan ,budget ,act 
( #bjah 7,public ,law #aae-abc7 no lat] 
?an #cj days aft] ! date ( enactm5t (   
?is ,act4  7b7 ,) respect to am\nts made
 available = enhanc$ or improv$         
electrical p[] sy/ems "u ! head+        
,dep>tm5t ( ,h\s+ & ,urban              
,developm5t--,community ,plann+ &       
,developm5t--,community ,developm5t     
,fund 9 title ,,xi ( subdivision #a (   
division ,b ( ! ,bip>tisan ,budget ,act 
( #bjah 7,public ,law #aae-abc71 !      
,secret>y ( ,h\s+ & ,urban ,developm5t  
%all publi% 9 ! ,f$]al ,regi/] !        
allocations to all eligible grantees1 & 
! necess>y adm9i/rative requirem5ts     
applicable to su* allocations no lat]   
?an #fj days aft] ! date ( enactm5t (   
?is ,act4  7c7 ,am\nts repurpos$        
pursuant to ?is section t 7 previ\sly   
designat$ by ! ,congress z an em]g5cy   
requirem5t or z be+ = disa/] relief     
pursuant to ! ,balanc$ ,budget &        
,em]g5cy ,deficit ,control ,act ( #aihe 

are designat$ by ! ,congress z be+ = an 
em]g5cy requirem5t pursuant to section  
#bea7;b77#b77;,a77i7 ( ! ,balanc$       
,budget & ,em]g5cy ,deficit ,control    
,act ( #aihe or z be+ = disa/] relief   
pursuant to section #bea7;b77#b77;,d7 ( 
! ,balanc$ ,budget & ,em]g5cy ,deficit  
,control ,act ( #aihe4  ,,iv ,g5]al     
,provisions--,?is ,act  #dja4 ,9        
addition to o!r am\nts made available by
 section #cji ( division ,a ( !         
,additional ,supplem5tal ,appropriations
 = ,disa/] ,relief ,requirem5ts ,act1   
#bjag 7,public ,law #aae-gb2 #aca ,/at4 
#abbi71 & by section #ajd ( title ,i ( !
 ,additional ,supplem5tal               
,appropriations = ,disa/] ,relief ,act1 
#bjai 7,public ,law #aaf-bj2 #acc ,/at4 
#hgd71 !re is appropriat$ to !          
,secret>y1 out ( any moneys 9 !         
,treasury n o!rwise appropriat$1 = !    
fiscal ye> end+ ,septemb] #cj1 #bjbj1   
#dj1jjj1jjj to provide a grant to !     
,commonweal? ( ,pu]to ,rico = disa/]    
nutrition assi/ance 9 response to a     

major e>?quake disa/] or em]g5cy        
designat$ by ! ,presid5t "u ! ,rob]t ,t4
 ,/af=d ,disa/] ,relief & ,em]g5cy      
,assi/ance ,act 7#db ,u4,s4,c4 #eaba et 
seq473 ,provid$1 ,t ! funds made        
available to ! ,commonweal? ( ,pu]to    
,rico "u ?is section %all rema9         
available = obligation by ! ,commonweal?
 until ,septemb] #cj1 #bjba1 & %all be 9
 addition to funds o!rwise made         
available3 ,provid$ fur!r1 ,t su* am\nt 
is designat$ by ! ,congress z be+ = an  
em]g5cy requirem5t pursuant to section  
#bea7;b77#b77;,a77i7 ( ! ,balanc$       
,budget & ,em]g5cy ,deficit ,control    
,act ( #aihe4  #djb4  7a7 ,section      
#bjfja ( ! ,bip>tisan ,budget ,act (    
#bjah 7,public ,law #aae-abc7 is am5d$  
by /rik+ & ,,dr-#dcce-,,usvi & ins]t+   
,,dr-#dcce-,,usvi1 & = all major disa/]s
 decl>$ "u ! ,rob]t ,t4 ,/af=d ,disa/]  
,relief & ,recov]y ,act 7#db ,u4,s4,c4  
#eabb7 = ,pu]to ,rico or ! ,unit$ ,/ates
 ,virg9 ,isl&s dur+ cal5d> ye> #bjbj4   
7b7 ,subsection 7a7 %all be appli$ z if 

x 7 9 effect beg9n+ on ,janu>y #a1      
#bjbj4  7c7 ,am\nts repurpos$ by ?is    
section & ! am5dm5ts made by ?is section
 t 7 previ\sly designat$ by ! ,congress 
z an em]g5cy requirem5t or z be+ =      
disa/] relief pursuant to ! ,balanc$    
,budget & ,em]g5cy ,deficit ,control    
,act ( #aihe are designat$ by !         
,congress z be+ = an em]g5cy requirem5t 
pursuant to section #bea7;b77#b77;,a77i7
 ( ! ,balanc$ ,budget & ,em]g5cy        
,deficit ,control ,act ( #aihe or z be+ 
= disa/] relief pursuant to section     
#bea7;b77#b77;,d7 ( ! ,balanc$ ,budget &
 ,em]g5cy ,deficit ,control ,act (      
#aihe4  #djc4 ,ea* am\nt appropriat$ or 
made available by ?is ,act is 9 addition
 to am\nts o!rwise appropriat$ = !      
fiscal ye> involv$4  #djd4 ,no "p ( any 
appropriation conta9$ 9 ?is ,act %all   
rema9 available = obligation beyond !   
curr5t fiscal ye> unless expressly s    
provid$ h]e94  #dje4 ,unless o!rwise    
provid$ = by ?is ,act1 ! additional     
am\nts appropriat$ by ?is ,act to       

appropriations acc\nts %all be available
 "u ! au?orities & conditions applicable
 to su* appropriations acc\nts = fiscal 
ye> #bjbj4  #djf4 ,ea* am\nt designat$ 9
 ?is ,act by ! ,congress z be+ = an     
em]g5cy requirem5t pursuant to section  
#bea7;b77#b77;,a77i7 ( ! ,balanc$       
,budget & ,em]g5cy ,deficit ,control    
,act ( #aihe %all be available 7or      
resc9d$ or transf]r$1 if applicable7    
only if ! ,presid5t subsequ5tly s       
designates all su* am\nts & transmits   
su* designations to ! ,congress4  #djg4 
,any am\nt appropriat$ by ?is ,act1     
designat$ by ! ,congress z an em]g5cy   
requirem5t pursuant to section          
#bea7;b77#b77;,a77i7 ( ! ,balanc$       
,budget & ,em]g5cy ,deficit ,control    
,act ( #aihe & subsequ5tly s designat$  
by ! ,presid5t1 & transf]r$ pursuant to 
transf] au?orities provid$ by ?is ,act  
%all reta9 su* designation4  ,?is       
division may be cit$ z ! ,em]g5cy       
,supplem5tal ,appropriations = ,disa/]  
,relief ,act1 #bjbj4  ,b ,pu]to ,rico   

,disa/] ,tax ,relief ,act ( #bjbj  #aja4
 ,%ort title ,?is division may be cit$ z
 ! ,pu]to ,rico ,disa/] ,tax ,relief    
,act ( #bjbj4  #ajb4 ,qualifi$ ,pu]to   
,rico disa/] zone def9$ ,= purposes (   
?is division1 ! t]m qualifi$ ,pu]to     
,rico disa/] zone means any area-- 7#a7 
) respect to :i* a major disa/] 0 decl>$
 by ! ,presid5t "u section #dja ( !     
,rob]t ,t4 ,/af=d ,disa/] ,relief &     
,em]g5cy ,assi/ance ,act by reason ( !  
e>?quakes occurr+ 9 or ne> ,pu]to ,rico 
beg9n+ on ,decemb] #bh1 #bjai1 & end+ on
 ! date :i* is #fj days aft] ! date ( ! 
enactm5t ( ?is ,act1 &  7#b7 :i* 0      
det]m9$ by ! ,presid5t to w>rant        
individual or individual & public       
assi/ance f ! ,f$]al ,gov]nm5t "u su*   
,act by reason ( su* e>?quakes4  #ajc4  
,*ild tax cr$it = ,pu]to ,rico & o!r    
possessions ( ! ,unit$ ,/ates  7a7      
,pu]to ,rico  7#a7 ,same treatm5t (     
families 9 ,pu]to ,rico ) "o *ild or two
 *ildr5 t is curr5tly provid$ to        
families 9 ,pu]to ,rico ) ?ree or m     

*ildr5 ,section #bd7;d7 ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#d7   
,resid5ts ( ,pu]to ,rico ,9 ! case ( an 
individual :o is a bona fide resid5t (  
,pu]to ,rico 7)9 ! mean+ ( section      
#icg7;a77 = ! taxable ye>1 p>agraph     
7#a77;,b77ii7 %all be appli$ by         
sub/itut+ #a or m qualify+ *ildr5 = #c  
or m qualify+ *ildr54  4  7#b7          
,effective date ,! am5dm5t made by      
p>agraph 7#a7 %all apply to taxable ye>s
 beg9n+ aft] ,decemb] #ca1 #bjai4  7b7  
,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 ( ! application (  
section #bd ( ! ,int]nal ,rev5ue ,code (
 #aihf ) respect to taxable ye>s beg9n+ 
aft] #bjai4 ,su* am\nts %all be det]m9$ 
by ! ,secret>y ( ! ,treasury bas$ on    
in=mation provid$ by ! gov]nm5t ( !     
respective possession4  7c7 ,am]ican    
,samoa ,! ,secret>y ( ! ,treasury %all  

pay to ,am]ican ,samoa am\nts e/imat$ by
 ! ,secret>y ( ! ,treasury z be+ equal  
to ! aggregate b5efits t w\ld h be5     
provid$ to ! resid5ts ( ,am]ican ,samoa 
by reason ( ! application ( section #bd 
( su* ,code = taxable ye>s beg9n+ aft]  
#bjai if ! provisions ( su* section _h  
be5 9 effect 9 ,am]ican ,samoa4 ,!      
prec$+ s5t5ce %all n apply unless       
,am]ican ,samoa has a plan1 :i* has be5 
approv$ by ! ,secret>y ( ! ,treasury1 "u
 :i* ,am]ican ,samoa w promptly         
di/ribute su* paym5ts to ! resid5ts (   
,am]ican ,samoa 9 a mann] :i* replicates
 to ! greate/ degree practicable !      
b5efits t w\ld h be5 s provid$ to ea*   
su* resid5t4  7d7 ,def9itions & special 
rules  7#a7 ,9 g5]al ,no cr$it %all be  
all[$ aga9/ ,unit$ ,/ates income taxes =
 any taxable ye> "u section #bd ( !     
,int]nal ,rev5ue ,code ( #aihf to any   
p]son-- 7,a7 to :om a cr$it is all[$    
aga9/ taxes impos$ by a possession ) a  
mirror code tax sy/em by reason ( !     
application ( section #bd ( su* ,code 9 

su* possession = su* taxable ye>1 or    
7,b7 :o is eligible = a paym5t "u a plan
 describ$ 9 subsection 7c7 ) respect to 
su* taxable ye>4  7#b7 ,mirror code tax 
sy/em ,= purposes ( ?is section1 ! 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 
subsections 7b7 & 7c7 %all be treat$ 9 !
 same mann] z a refund due f ! cr$it    
all[$ "u section #bd ( ! ,int]nal       
,rev5ue ,code ( #aihf4  #ajd4           
,application ( e>n$ income tax cr$it 9  
possessions ( ! ,unit$ ,/ates  7a7 ,9   
g5]al ,*apt] #gg ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new section3  #gebi4           
,application ( e>n$ income tax cr$it to 

possessions ( ! ,unit$ ,/ates  7a7      
,pu]to ,rico  7#a7 ,9 g5]al ,) respect  
to cal5d> ye> #bjba & ea* cal5d> ye>    
!reaft]1 ! ,secret>y %all1 except z     
o!rwise provid$ 9 ?is subsection1 make  
paym5ts to ,pu]to ,rico equal to-- 7,a7 
! specifi$ mat*+ am\nt = su* cal5d> ye>1
 plus  7,b7 9 ! case ( cal5d> ye>s #bjba
 ?r\gh #bjbe1 ! less] (-- 7i7 !         
exp5ditures made by ,pu]to ,rico dur+   
su* cal5d> ye> = education ef=ts )      
respect to individual taxpay]s & tax    
return prep>]s relat+ to ! e>n$ income  
tax cr$it1 or  7ii7 #a1jjj1jjj4  7#b7   
,requirem5t to re=m e>n$ income tax     
cr$it ,! ,secret>y %all n make any      
paym5ts "u p>agraph 7#a7 ) respect to   
any cal5d> ye> unless ,pu]to ,rico has 9
 effect an e>n$ income tax cr$it =      
taxable ye>s beg9n+ 9 or ) su* cal5d>   
ye> :i* 7relative to ! e>n$ income tax  
cr$it :i* 0 9 effect = taxable ye>s     
beg9n+ 9 or ) cal5d> ye> #bjai7         
increases ! p]c5tage ( e>n$ income :i*  
is all[$ z a cr$it = ea* gr\p (         

individuals ) respect to :i* su*        
p]c5tage is sep>ately /at$ or det]m9$ 9 
a mann] design$ to sub/antially increase
 work=ce p>ticipation4  7#c7 ,specifi$  
mat*+ am\nt ,= purposes ( ?is           
subsection-- 7,a7 ,9 g5]al ,! t]m       
specifi$ mat*+ am\nt means1 ) respect to
 any cal5d> ye>1 ! less] (--  7i7 !     
excess 7if any7 (-- 7,i7 ! co/ to ,pu]to
 ,rico ( ! e>n$ income tax cr$it =      
taxable ye>s beg9n+ 9 or ) su* cal5d>   
ye>1 ov]  7,,ii7 ! base am\nt = su*     
cal5d> ye>1 or  7ii7 ! product ( #c1    
multipli$ by ! base am\nt = su* cal5d>  
ye>4  7,b7 ,base am\nt  7i7 ,base am\nt 
= #bjba ,9 ! case ( cal5d> ye> #bjba1 ! 
t]m base am\nt means ! great] (-- 7,i7 !
 co/ to ,pu]to ,rico ( ! e>n$ income tax
 cr$it = taxable ye>s beg9n+ 9 or )     
cal5d> ye> #bjai 7r\nd$ to ! ne>e/      
multiple ( #a1jjj1jjj71 or  7,,ii7      
#bjj1jjj1jjj4  7ii7 ,inflation adju/m5t 
,9 ! case ( any cal5d> ye> aft] #bjba1 !
 t]m base am\nt means ! doll> am\nt     
det]m9$ "u clause 7i7 increas$ by an    

am\nt equal to--  7,i7 su* doll> am\nt1 
multipli$ by--  7,,ii7 ! co/-(-liv+     
adju/m5t det]m9$ "u section #a7;f77#c7 =
 su* cal5d> ye>1 det]m9$ by sub/itut+   
cal5d> ye> #bjbj = cal5d> ye> #bjaf 9   
subp>agraph 7,a77ii7 !re(4  ,any am\nt  
det]m9$ "u ?is clause %all be r\nd$ to !
 ne>e/ multiple ( #a1jjj1jjj4  7#d7     
,rules relat$ to paym5ts & reports  7,a7
 ,tim+ ( paym5ts ,! ,secret>y %all make 
paym5ts "u p>agraph 7#a7 = any cal5d>   
ye>-- 7i7 aft] receipt ( ! report       
describ$ 9 subp>agraph 7,b7 = su* cal5d>
 ye>1 &  7ii7 except z provid$ 9 clause 
7i71 )9 a reasonable p]iod ( "t be=e !  
due date = individual income tax returns
 7z det]m9$ "u ! laws ( ,pu]to ,rico7 = 
taxable ye>s :i* began on ! fir/ day (  
su* cal5d> ye>4  7,b7 ,annual reports ,)
 respect to cal5d> ye> #bjba & ea*      
cal5d> ye> !reaft]1 ,pu]to ,rico %all   
provide to ! ,secret>y a report :i* %all
 include--  7i7 an e/imate ( ! co/s     
describ$ 9 p>agraphs 7#a77;,b77i7 &     
7#c77;,a77i77,i7 ) respect to su* cal5d>

 ye>1 &  7ii7 a /atem5t ( su* co/s )    
respect to ! prec$+ cal5d> ye>4  7,c7   
,adju/m5ts  7i7 ,9 g5]al ,9 ! ev5t t any
 e/imate ( an am\nt is m or less ?an !  
actual am\nt z lat] det]m9$ & any paym5t
 "u p>agraph 7#a7 0 det]m9$ on ! basis (
 su* e/imate1 prop] paym5t %all be made 
by1 or to1 ! ,secret>y 7z ! case may be7
 z soon z practicable aft] ! det]m9ation
 t su* e/imate 0 inaccurate4 ,prop]     
adju/m5t %all be made 9 ! am\nt ( any   
subsequ5t paym5ts made "u p>agraph 7#a7 
to ! ext5t t prop] paym5t is n made "u !
 prec$+ s5t5ce be=e su* subsequ5t       
paym5ts4  7ii7 ,additional reports ,!   
,secret>y may require su* additional    
p]iodic reports ( ! in=mation describ$ 9
 subp>agraph 7,b7 z ! ,secret>y det]m9es
 appropriate to facilitate timely       
adju/m5ts "u clause 7i74  7,d7          
,det]m9ation ( co/ ( e>n$ income tax    
cr$it ,= purposes ( ?is subsection1 !   
co/ to ,pu]to ,rico ( ! e>n$ income tax 
cr$it %all be det]m9$ by ! ,secret>y on 
! basis ( ! laws ( ,pu]to ,rico & %all  

include r$uctions 9 rev5ues receiv$ by  
,pu]to ,rico by reason ( su* cr$it &    
refunds attributable to su* cr$it1 b    
%all n include any adm9i/rative co/s )  
respect to su* cr$it4  7b7 ,possessions 
) mirror code tax sy/ems  7#a7 ,9 g5]al 
,) respect to cal5d> ye> #bjba & ea*    
cal5d> ye> !reaft]1 ! ,secret>y %all1   
except z o!rwise provid$ 9 ?is          
subsection1 make paym5ts to ! ,virg9    
,isl&s1 ,guam1 & ! ,commonweal? ( !     
,nor!rn ,m>iana ,isl&s equal to--  7,a7 
#ge p]c5t ( ! co/ to su* possession ( ! 
e>n$ income tax cr$it = taxable ye>s    
beg9n+ 9 or ) su* cal5d> ye>1 plus  7,b7
 9 ! case ( cal5d> ye>s #bjba ?r\gh     
#bjbe1 ! less] (--  7i7 ! exp5ditures   
made by su* possession dur+ su* cal5d>  
ye> = education ef=ts ) respect to      
individual taxpay]s & tax return prep>]s
 relat+ to su* e>n$ income tax cr$it1 or
  7ii7 #ej1jjj4  7#b7 ,application (    
c]ta9 rules ,rules simil> to ! rules (  
subp>agraphs 7,a71 7,b71 7,c71 & 7,d7 ( 
subsection 7a77#d7 %all apply = purposes

 ( ?is subsection4  7c7 ,am]ican ,samoa 
7#a7 ,9 g5]al ,) respect to cal5d> ye>  
#bjba & ea* cal5d> ye> !reaft]1 !       
,secret>y %all1 except z o!rwise provid$
 9 ?is subsection1 make paym5ts to      
,am]ican ,samoa equal to--  7,a7 ! less]
 (-- 7i7 #ge p]c5t ( ! co/ to ,am]ican  
,samoa ( ! e>n$ income tax cr$it =      
taxable ye>s beg9n+ 9 or ) su* cal5d>   
ye>1 or  7ii7 #ab1jjj1jjj1 plus  7,b7 9 
! case ( cal5d> ye>s #bjba ?r\gh #bjbe1 
! less] (--  7i7 ! exp5ditures made by  
,am]ican ,samoa dur+ su* cal5d> ye> =   
education ef=ts ) respect to individual 
taxpay]s & tax return prep>]s relat+ to 
su* e>n$ income tax cr$it1 or  7ii7     
#ej1jjj4  7#b7 ,requirem5t to enact &   
ma9ta9 an e>n$ income tax cr$it ,!      
,secret>y %all n make any paym5ts "u    
p>agraph 7#a7 ) respect to any cal5d>   
ye> unless ,am]ican ,samoa has 9 effect 
an e>n$ income tax cr$it = taxable ye>s 
beg9n+ 9 or ) su* cal5d> ye> :i* all[s a
 refundable tax cr$it to individuals on 
! basis ( ! taxpay]'s e>n$ income :i* is

 design$ to sub/antially increase       
work=ce p>ticipation4  7#c7 ,inflation  
adju/m5t ,9 ! case ( any cal5d> ye> aft]
 #bjba1 ! #ab1jjj1jjj am\nt 9 p>agraph  
7#a77;,a77ii7 %all be increas$ by an    
am\nt equal to--  7,a7 su* doll> am\nt1 
multipli$ by--  7,b7 ! co/-(-liv+       
adju/m5t det]m9$ "u section #a7;f77#c7 =
 su* cal5d> ye>1 det]m9$ by sub/itut+   
cal5d> ye> #bjbj = cal5d> ye> #bjaf 9   
subp>agraph 7,a77ii7 !re(4  ,any        
increase det]m9$ "u ?is clause %all be  
r\nd$ to ! ne>e/ multiple ( #ajj1jjj4   
7#d7 ,application ( c]ta9 rules ,rules  
simil> to ! rules ( subp>agraphs 7,a71  
7,b71 7,c71 & 7,d7 ( subsection 7a77#d7 
%all apply = purposes ( ?is subsection4 
7d7 ,treatm5t ( paym5ts ,= purposes (   
section #acbd ( title #ca1 ,unit$ ,/ates
 ,code1 ! paym5ts "u ?is section %all be
 treat$ 9 ! same mann] z a refund due f 
a cr$it provision ref]r$ to 9 subsection
 7b77#b7 ( su* section4  4  7b7 ,cl]ical
 am5dm5t ,! table ( sections = *apt] #gg
 ( su* ,code is am5d$ by add+ at ! end !

 foll[+ new item3  ,sec4 #gebi4         
,application ( e>n$ income tax cr$it to 
possessions ( ! ,unit$ ,/ates4  4  #aje4
 ,l[-income h\s+ cr$it allocations =    
,pu]to ,rico  7a7 ,9 g5]al ,= purposes (
 section #db ( ! ,int]nal ,rev5ue ,code 
( #aihf1 ! ,/ate h\s+ cr$it ceil+ =     
,pu]to ,rico = cal5d> ye> #bjbj %all be 
increas$ by #ej1jjj1jjj4  7b7 ,qualifi$ 
,pu]to ,rico disa/] zones treat$ z      
difficult developm5t areas  7#a7 ,9     
g5]al ,= purposes ( section #db ( !     
,int]nal ,rev5ue ,code ( #aihf1 9 ! case
 ( a qualifi$ build+ plac$ 9 s]vice 9 a 
qualifi$ ,pu]to ,rico disa/] zone 7z    
def9$ 9 section #ajb71 su* area %all be 
treat$ z a difficult developm5t area "u 
subclause 7,i7 ( section                
#db7;d77#e77;,b77iii7 b %all n be tak5  
into acc\nt = purposes ( apply+ !       
limitation "u subclause 7,,ii7 ( su*    
section4  7#b7 ,qualifi$ build+ ,=      
purposes ( ?is subsection1 ! t]m        
qualifi$ build+ means any build+ :i* is 
allocat$ a h\s+ cr$it doll> am\nt dur+  

cal5d> ye> #bjbj or #bjba4  7#c7 ,o!r   
def9itions ,t]ms us$ 9 ?is section :i*  
are also us$ 9 section #db ( ! ,int]nal 
,rev5ue ,code ( #aihf %all h ! same     
mean+ :5 us$ 9 ?is section z :5 us$ 9   
su* section #db4  #ajf4 ,new m>kets tax 
cr$it allocations = ,pu]to ,rico  7a7 ,9
 g5]al ,= purposes ( section #de;,d ( ! 
,int]nal ,rev5ue ,code ( #aihf--  7#a7 !
 new m>kets tax cr$it limitation o!rwise
 det]m9$ "u subsection 7f77#a7 !re( =   
ea* ( #bjbj & #bjba %all be increas$ by 
#ejj1jjj1jjj1 to be allocat$ among      
specifi$ community developm5t entities  
to make qualifi$ l[-income community    
inve/m5ts 9 ,pu]to ,rico1 &  7#b7       
section #de;,d7f77#c7 %all be appli$--  
7,a7 sep>ately ) respect to ! am\nts ( !
 increases "u p>agraph 7#a71 &  7,b7    
solely ) respect to ! am\nts ( !        
increases describ$ 9 subp>agraph 7,a71 !
 la/ s5t5ce ( su* section %all n prev5t 
su* am\nts f be+ c>ri$ to cal5d> ye>    
#bjbf4  7b7 ,specifi$ community         
developm5t entities ,= purposes ( ?is   

section1 ! t]m specifi$ community       
developm5t entity means any qualifi$    
community developm5t entity if su*      
entity has a hi/ory ( mak+ qualifi$     
l[-income community inve/m5ts 9 f$]ally 
decl>$ disa/] areas or ,pu]to ,rico4    
7c7 ,o!r def9itions ,t]ms us$ 9 ?is     
section :i* are also us$ 9 section      
#de;,d ( ! ,int]nal ,rev5ue ,code (     
#aihf %all h ! same mean+ :5 us$ 9 ?is  
section z :5 us$ 9 su* section #de;,d4  
#ajg4 ,cov] ov] ( di/ill$ spirits taxes 
7a7 ,repeal ( limitation on cov] ov] (  
di/ill$ spirits taxes to ,pu]to ,rico & 
,virg9 ,isl&s  7#a7 ,9 g5]al ,section   
#gfeb ( ! ,int]nal ,rev5ue ,code ( #aihf
 is am5d$ by /rik+ subsection 7f7 & by  
r$esignat+ subsections 7g7 & 7h7 z      
subsections 7f7 & 7g71 respectively4    
7#b7 ,con=m+ am5dm5t ,section           
#gfeb7;f77#a7 ( su* ,code1 z r$esignat$ 
by p>agraph 7#a71 is am5d$ by--  7,a7   
/rik+ subp>agraph 7,b71 &  7,b7 by /rik+
 z if-- & all t foll[s ?r\gh ! use & tax
 & ins]t+ z if ! use & tax4  7#c7       

,effective date ,! am5dm5ts made by ?is 
subsection %all apply to di/ill$ spirits
 br\ght into ! ,unit$ ,/ates aft]       
,decemb] #ca1 #bjai4  7b7 ,transf] to   
,pu]to ,rico ,cons]vation ,tru/ ,fund ( 
portion ( ,pu]to ,rico rum cov] ov]     
7#a7 ,9 g5]al ,section #gfeb7;e7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by r$esignat+ p>agraphs 7#c71 7#d71 &   
7#e7 z p>agraphs 7#d71 7#e71 & 7#f71    
respectively1 & by ins]t+ aft] p>agraph 
7#b7 ! foll[+ new p>agraph3  7#b7       
,transf] to ,pu]to ,rico ,cons]vation   
,tru/ ,fund ( portion ( rum cov] ov]    
7,a7 ,9 g5]al ,f any am\nt o!rwise      
requir$ to be cov]$ ov] to ! treasury ( 
,pu]to ,rico "u ?is section ) respect to
 taxes collect$ on rum "u section       
#ejja7;a77#a7 or subsection 7a7 ( ?is   
section1 ! ,secret>y ( ! ,treasury %all 
transf] to ! ,pu]to ,rico ,cons]vation  
,tru/ ,fund an am\nt equal to #j4df p]  
pro( gallon ( rum to :i* su* cov] ov] is
 attributable4 ,any am\nt transf]r$ "u !
 prec$+ s5t5ce %all be treat$ = purposes

 ( ?is section 7o!r ?an ?is p>agraph7 z 
hav+ be5 cov]$ ov] to ! treasury (      
,pu]to ,rico4  7,b7 ,pu]to ,rico        
,cons]vation ,tru/ ,fund ,= purposes (  
?is section1 ! t]m ,pu]to ,rico         
,cons]vation ,tru/ ,fund means ! fund   
e/abli%$ pursuant to a ,memor&um (      
,und]/&+ betwe5 ! ,unit$ ,/ates         
,dep>tm5t ( ! ,int]ior & ! ,commonweal? 
( ,pu]to ,rico1 dat$ ,decemb] #bd1      
#aifh4  4  7#b7 ,effective date ,!      
am5dm5ts made by ?is section %all apply 
to rum br\ght into ! ,unit$ ,/ates aft] 
,decemb] #ca1 #bjai4  7c7 ,cov] ov]     
det]m9$ )\t reg>d to c]ta9 rate         
r$uctions  7#a7 ,9 g5]al ,section #gfeb 
( ! ,int]nal ,rev5ue ,code ( #aihf1 z   
am5d$ by subsection 7a77#a71 is am5d$ by
 add+ at ! end ! foll[+ new subsection3 
7h7 ,cov] ov] det]m9$ )\t reg>d to c]ta9
 rate r$uctions ,= purposes (           
subsections 7a77#c71 7b77#c71 & 7e71 !  
am\nt ( taxes impos$ & collect$ "u      
section #ejja7;a77#a7 %all be det]m9$   
)\t reg>d to section #ejja7;c74  4  7#b7

 ,con=m+ am5dm5t ,section #gfeb7;e7 (   
su* ,code1 z am5d$ by subsection        
7b77#a71 is am5d$ by /rik+ p>agraph     
7#f74  7#c7 ,effective date ,! am5dm5ts 
made by ?is subsection %all take effect 
z if includ$ 9 section #achjg ( ,public 
,law #aae-ig4  #ajh4 ,employee ret5tion 
cr$it ) respect to individuals employ$ 9
 ! qualifi$ ,pu]to ,rico disa/] zone    
7a7 ,9 g5]al ,! ,secret>y ( ! ,treasury 
%all pay to ,pu]to ,rico ! am\nt det]m9$
 "u subsection 7b7 = ! purpose ( provid+
 an employee ret5tion cr$it ) respect to
 individuals employ$ 9 a qualifi$ ,pu]to
 ,rico disa/] zone 7z def9$ 9 section   
#ajb74 ,! prec$+ s5t5ce %all n apply    
unless ,pu]to ,rico has a plan =        
implem5t+ su* employee ret5tion cr$it-- 
7#a7 :i* is simil> to ! plan approv$ "u 
section #ejd7;d77#a77;,b7 ( ! ,disa/]   
,tax ,relief & ,airport & ,airway       
,ext5sion ,act ( #bjag1  7#b7 "u :i*    
,pu]to ,rico w promptly di/ribute su*   
paym5ts to its resid5ts1 &  7#c7 :i* has
 be5 approv$ by ! ,secret>y ( !         

,treasury = purposes ( ?is section4  7b7
 ,det]m9ation ( paym5t am\nt  7#a7 ,9   
g5]al ,! am\nt det]m9$ "u ?is subsection
 is ! product (--  7,a7 ! aggregate     
am\nt ( paym5ts made "u section         
#ejd7;d77#a77;,b7 ( ! ,disa/] ,tax      
,relief & ,airport & ,airway ,ext5sion  
,act ( #bjag1 multipli$ by  7,b7 !      
population adju/m5t ratio4  7#b7        
,population adju/m5t ratio ,= purposes (
 ?is subsection1 ! t]m population       
adju/m5t ratio means ! ratio (-- 7,a7 ! 
numb] ( individuals e/imat$ by !        
,secret>y ( ! ,treasury to h be5 pres5t 
9 ! qualifi$ ,pu]to ,rico disa/] zone 7z
 def9$ 9 section #ajb71 ov]  7,b7 !     
numb] ( individuals e/imat$ by !        
,secret>y ( ! ,treasury to h be5 pres5t 
9 ! ,hurricane ,m>ia disa/] zone 7z     
def9$ 9 section #eja7;c7 ( ! ,disa/]    
,tax ,relief & ,airport & ,airway       
,ext5sion ,act ( #bjag74  7c7 ,report to
 ,congress ,n lat] ?an #ij days aft]    
sub/antially all ( ! employee ret5tion  
cr$its "u ?is section h be5 paid or     

all[$ to taxpay]s 9 ,pu]to ,rico1 !     
,secret>y ( ! ,treasury ( ,pu]to ,rico  
%all submit a writt5 report to ,congress
 docum5t+ ! implem5tation ( su* cr$its4 
,c ,budget>y ,effects  #aja4 ,budget>y  
,effects  7a7 ,9 g5]al ,! budget>y      
effects ( division ,b & ea* succe$+     
division %all n be ent]$ on ei!r ,,paygo
 scorec>d ma9ta9$ pursuant to section   
#d7;d7 ( ! ,/atutory ,pay-,z-,y-,g ,act 
( #bjaj4  7b7 ,s5ate ,,paygo scorec>ds  
,! budget>y effects ( division ,b & ea* 
succe$+ division %all n be ent]$ on any 
,,paygo scorec>d ma9ta9$ = purposes (   
section #dajf ( ,h4 ,con4 ,res4 #ga     
7#aae? ,congress74  7c7 ,classification 
( budget>y effects ,not)/&+ ,rule #c ( !
 ,budget ,scorekeep+ ,guidel9es set =? 9
 ! jo9t explanatory /atem5t ( !         
committee ( conf]5ce accompany+         
,conf]5ce ,report #aje-bag & section    
#bej7;c77#h7 ( ! ,balanc$ ,budget &     
,em]g5cy ,deficit ,control ,act ( #aihe1
 ! budget>y effects ( division ,b & ea* 
succe$+ division %all n be e/imat$--    

7#a7 = purposes ( section #bea ( su*    
,act2 &  7#b7 = purposes ( p>agraph     
7#d77;,c7 ( section #c ( ! ,/atutory    
,pay-,z-,y-,g ,act ( #bjaj z be+ includ$
 9 an appropriation ,act4