,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #ggff  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #bc1 #bjbj,mrs4 
,walorski 7= h]self & ,mr4 ,arr+ton7    
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to increase ! rese>* tax  
cr$it & provide bett] access to ! cr$it 
= bus9ess />tups4  #a4 ,increase 9      
rese>* cr$it & bett] access to cr$it =  
/>tups  7a7 ,cr$it rate increase  7#a7  
,9 g5]al ,section #da7;a7 ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
#bj p]c5t & ins]t+ #dj p]c5t4  7#b7     
,alt]native simplifi$ cr$it ,section    
#da7;c77#d77;,a7 ( su* ,code is am5d$ by
 /rik+ #ad p]c5t & ins]t+ #bh p]c5t4    
7#c7 ,cr$it rate 9 case ( no rese>*     
exp5ses 9 #c prec$+ ye>s ,section       
#da7;c77#d77;,b77ii7 ( su* ,code is     
am5d$ by /rik+ #f p]c5t & ins]t+ #a_/b !
 cr$it p]c5tage 9 effect "u subp>agraph 
7,a74  7b7 ,modification ( small bus9ess
 portion all[$ aga9/ payroll tax  7#a7  

,increase 9 limitation ,p>agraphs       
7#d77;,b77i7 & 7#e77;,b77ii7 ( section  
#da7;h7 ( su* ,code are ea* am5d$ by    
/rik+ #bej1jjj & ins]t+ #ejj1jjj4  7#b7 
,qualifi$ small bus9ess gross receipts  
?re%old ,section #da7;h77#c77;,a77i77,i7
 ( su* ,code is am5d$ by /rik+          
#e1jjj1jjj & ins]t+ ! doll> am\nt 9     
effect = ! taxable ye> "u section       
#ddh7;c77#a74  7c7 ,effective dates     
7#a7 ,subsection 7a7 ,! am5dm5ts made by
 subsection 7a7 %all apply to taxable   
ye>s beg9n+ aft] ,decemb] #ca1 #bjbj4   
7#b7 ,subsection 7b7 ,! am5dm5ts made by
 subsection 7b7 %all apply to taxable   
ye>s beg9n+ aft] ,decemb] #ca1 #bjai4