,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #geee  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #i1 #bjbj,mr4   
,nunes introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to add a new m$ical      
rese>* compon5t to ! cr$it = increas+   
rese>* activities4  #a4 ,new m$ical     
rese>* exp5diture compon5t ( cr$it =    
increas+ rese>* activities  7a7 ,9 g5]al
 ,section #da7;a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ & at !  
end ( p>agraph 7#b71 by /rik+ ! p]iod at
 ! end ( p>agraph 7#c7 & ins]t+ 1 &1 &  
by add+ at ! end ! foll[+ new p>agraph3 
7#d7 #ad p]c5t ( specifi$ m$ical rese>* 
exp5ditures4  4  7b7 ,specifi$ m$ical   
rese>* exp5ditures ,section #da7;f7 (   
su* ,code is am5d$ by add+ at ! end !   
foll[+ new p>agraph3  7#g7 ,specifi$    
m$ical rese>* exp5ditures  7,a7 ,9 g5]al
 ,! t]m specifi$ m$ical rese>*          
exp5ditures means am\nts paid or incurr$
 = qualifi$ rese>* ) respect to any     

qualifi$ c\nt]measure4  7,b7 ,qualifi$  
c\nt]measure ,! t]m qualifi$            
c\nt]measure has ! mean+ giv5 to su* t]m
 9 section #cai;,f-#a7;a77#b7 ( !       
,public ,heal? ,s]vice ,act 7#db        
,u4,s4,c4 #bdg;d-#f;a7a77#b774  4  7c7  
,d5ial ( d\ble b5efit  7#a7 ,taxable    
ye>s beg9n+ be=e ,janu>y #a1 #bjba ,9 ! 
case ( specifi$ m$ical rese>*           
exp5ditures 7z def9$ 9 section          
#da7;f77#g7 ( su* ,code 7z add$ by ?is  
section77 paid or incurr$ 9 taxable ye>s
 beg9n+ be=e ,janu>y #a1 #bjba-- 7,a7   
su* exp5ditures %all be treat$ 9 ! same 
mann] z qualifi$ rese>* exp5ses & basic 
rese>* exp5ses "u section #bhj;,c7c77#a7
 ( su* ,code 7z 9 effect on ! day be=e !
 enactm5t ( ! ,tax ,cuts & ,jobs ,act71 
&  7,b7 ! am\nt det]m9$ "u section      
#bhj;,c7c77#b77;,a7 7z 9 effect on su*  
day7 = ! taxable ye> %all be increas$ by
 ! am\nt ( cr$it det]m9$ = ! taxable ye>
 "u section #da7;a77#d7 7z add$ by ?is  
section74  7#b7 ,taxable ye>s beg9n+    
aft] ,decemb] #ca1 #bjbj ,section       

#bhj;,c7c77#a7 ( su* ,code is am5d$ by  
/rik+ section #da7;a77#a7 & ins]t+      
p>agraphs 7#a7 & 7#d7 ( section #da7;a74
  7d7 ,con=m+ am5dm5t ,section          
#da7;f77#a7 ( su* ,code is am5d$ by     
/rik+ & am\nts paid or incurr$ to en]gy 
rese>* consortiums ea* place x appe>s & 
ins]t+ 1 am\nts paid or incurr$ to en]gy
 rese>* consortiums1 & specifi$ m$ical  
rese>* exp5ditures4  7e7 ,effective date
 ,! am5dm5ts made by ?is section %all   
apply to am\nts paid or incurr$ aft] !  
date ( ! enactm5t ( ?is ,act1 9 taxable 
ye>s end+ aft] su* date4