,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #ged  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #bd1          
#bjai,miss ,gonzlez-,coln ( ,pu]to ,rico
 7= h]self1 ,mrs4 ,watson ,coleman1 &   
,ms4 ,wilson ( ,florida7 introduc$ !    
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to make resid5ts ( ,pu]to ,rico   
eligible = ! e>n$ income tax cr$it4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,e>n$ ,income ,tax ,cr$it ,equity =     
,pu]to ,rico ,act ( #bjai4  #b4 ,pu]to  
,rico resid5ts eligible = e>n$ income   
tax cr$it  7a7 ,9 g5]al ,section #cb ( !
 ,int]nal ,rev5ue ,code ( #aihf is am5d$
 by add+ at ! end ! foll[+ new          
subsection3  7n7 ,resid5ts ( ,pu]to     
,rico  7#a7 ,9 g5]al ,9 ! case (        
resid5ts ( ,pu]to ,rico-- 7,a7 ! ,unit$ 
,/ates %all be treat$ z includ+ ,pu]to  
,rico = purposes ( subsections          
7c77#a77;,a77ii77,i7 & 7c77#c77;,c71    
7,b7 subsection 7c77#a77;,d7 %all n     

apply to nonresid5t ali5 individuals :o 
are resid5ts ( ,pu]to ,rico1 &  7,c7    
adju/$ gross income & gross income %all 
be comput$ )\t reg>d to section #icc =  
purposes ( subsections 7a77#b77;,b7 &   
7c77#b77;,a77i74  7#b7 ,limitation ,!   
cr$it all[$ "u ?is section by reason (  
?is subsection = any taxable ye> %all n 
exce$ ! am\nt1 det]m9$ "u regulations or
 o!r guidance promulgat$ by ! ,secret>y1
 t a simil>ly situat$ taxpay] w\ld      
receive if resid+ 9 a ,/ate4  4  7b7    
,*ild tax cr$it n r$uc$ ,subclause      
7,,ii7 ( section #bd7;d77#a77;,b77ii7 ( 
su* ,code is am5d$ by ins]t+ be=e !     
p]iod 7det]m9$ )\t reg>d to section     
#cb7n7 9 ! case ( resid5ts ( ,pu]to     
,rico74  7c7 ,effective date ,! am5dm5t 
made %all apply to taxable ye>s beg9n+  
aft] ,decemb] #ca1 #bjai4