,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #fed  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #ag1 #bjai,mr4
 ,br[n ( ,m>yl& 7= himself1 ,mr4        
,cisn]os1 ,ms4 ,jackson ,lee1 & ,ms4    
,wild7 introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide employ]s ) a  
cr$it aga9/ tax = increas+ employee     
tra9+4  #a4 ,%ort title ,?is ,act may be
 cit$ z ! ,inve/+ 9 ,tomorr['s ,work=ce 
,act ( #bjai4  #b4 ,tax cr$it = increas+
 work] tra9+  7a7 ,9 g5]al ,subp>t ,d ( 
"p ,,iv ( sub*apt] ,a ( *apt] #a ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new section3  
#de,t4 ,cr$it = increas+ work] tra9+    
7a7 ,9 g5]al ,= purposes ( section #ch1 
! work] tra9+ cr$it det]m9$ "u ?is      
section = a taxable ye> is an am\nt     
equal to ! sum (--  7#a7 #dj p]c5t ( !  
excess 7if any7 (-- 7,a7 ! high-dem&    
occupation tra9+ exp5ses = su* taxable  
ye>1 ov]  7,b7 ! av]age ( ! high-dem&   

occupation tra9+ exp5ses = ! #c taxable 
ye>s prec$+ su* taxable ye>1 plus  7#b7 
#bj p]c5t ( ! excess 7if any7 (-- 7,a7 !
 l[-dem& occupation tra9+ exp5ses = su* 
taxable ye>1 ov]  7,b7 ! av]age ( !     
l[-dem& occupation tra9+ exp5ses = ! #c 
taxable ye>s prec$+ su* taxable ye>4    
7b7 ,def9itions ,= purposes ( ?is       
section-- 7#a7 ,high-dem& occupation    
tra9+ exp5se ,! t]m high-dem& occupation
 tra9+ exp5se means1 = a taxable ye>1   
any qualifi$ tra9+ exp5se = programm+   
requir$ =1 or design$ to lead to        
employm5t 91 an occupation t ! ,secret>y
 ( ,labor has det]m9$ is expect$ to     
exp]i5ce n few] ?an #bj p]c5t           
occupational op5+s = ! #aj-ye> p]iod    
beg9n+ ) cal5d> ye> beg9n+ 9 su* taxable
 ye>4  7#b7 ,l[-dem& occupation tra9+   
exp5se ,! t]m l[-dem& occupation tra9+  
exp5se means any qualifi$ tra9+ exp5se =
 programm+ requir$ =1 or design$ to lead
 to employm5t 91 an occupation o!r ?an  
an occupation describ$ 9 p>agraph 7#a74 
7#c7 ,qualifi$ tra9+ exp5se  7,a7 ,9    

g5]al ,! t]m qualifi$ tra9+ exp5se means
 am\nts paid or incurr$ by an employ] = 
a qualifi$ tra9+ program = non-highly   
comp5sat$ employees4  7,b7 ,exclusion ,!
 t]m qualifi$ tra9+ exp5se %all n       
include any am\nts paid = meals1 lodg+1 
transportation1 or o!r s]vices4  7#d7   
,qualifi$ tra9+ program  7,a7 ,9 g5]al  
,! t]m qualifi$ tra9+ program means any 
( ! foll[+3  7i7 ,an appr5tice%ip       
program regi/]$ "u section #a ( ! ,act (
 ,augu/ #af1 #aicg 7commonly kn[n z !   
,national ,appr5tice%ip ,act2 #bi       
,u4,s4,c4 #ej et seq474  7ii7 ,a program
 to obta9 a recogniz$ po/second>y       
cr$5tial 7z su* t]m is def9$ 9 section  
#c7eb7 ( ! ,work=ce ,innovation &       
,opportunity ,act74  7iii7 ,a program   
eligible to receive funds "u ! ,c>l ,d4 
,p]k9s ,c>e] & ,te*nical ,education ,act
 ( #bjjf4  7iv7 ,any o!r program        
designat$ by ! ,secret>y ( ,labor or !  
,secret>y ( ,education = purposes ( ?is 
section4  7#e7 ,non-highly comp5sat$    
employee ,! t]m non-highly comp5sat$    

employee means1 ) respect to a taxable  
ye>1 an employee-- 7,a7 :o is a full-"t 
employee 7z su* t]m 9 def9$ 9 section   
#dihj;,h7c77#d771 &  7,b7 ^: comp5sation
 does n exce$ #hb1jjj = su* taxable ye>4
  4  7b7 ,cr$it ,to be "p ( g5]al       
bus9ess cr$it ,section #ch7;b7 ( su*    
,code is am5d$ by /rik+ plus at ! end ( 
p>agraph 7#ca71 by /rik+ ! p]iod at !   
end ( p>agraph 7#cb7 & ins]t+ 1 plus1 & 
by add+ at ! end ! foll[+ new p>agraph3 
7#cc7 ! work] tra9+ cr$it det]m9$ "u    
section #de,t4  4  7c7 ,cl]ical am5dm5t 
,! table ( sections = subp>t ,d ( "p    
,,iv ( sub*apt] ,a ( *apt] #a ( su*     
,code is am5d$ by add+ at ! end ! foll[+
 new item3  ,sec4 #de,t4 ,cr$it =       
increas+ work] tra9+4  4  7d7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply to taxable ye>s beg9n+ aft] !
 date ( ! enactm5t ( ?is ,act4