,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #hja  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #be1 #bjai,mr4
 ,ryan 7= himself & ,mr4 ,palazzo7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to all[ = a cr$it aga9/   
tax = employ]s ( res]vi/s4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,res]ve 
,compon5t ,employ] ,inc5tive1           
,comp5sation1 & ,relief ,act ( #bjai4   
#b4 ,res]vi/ employm5t cr$it  7a7       
,all[ance ( cr$it ,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  
,res]vi/ employm5t cr$it  7a7           
,e/abli%m5t ( cr$it ,= purposes (       
section #ch1 9 ! case ( an eligible     
employ]1 ! res]vi/ employm5t cr$it = a  
taxable ye> is an am\nt equal to ! sum (
 ! res]vi/ cr$it am\nt = ea* qualifi$   
res]vi/ employ$ by su* employ] at any "t
 dur+ su* taxable ye>4  7b7 ,res]vi/    

cr$it am\nt ,= purposes ( ?is section-- 
7#a7 ,9 g5]al ,! t]m res]vi/ cr$it am\nt
 means1 ) respect to a qualifi$ res]vi/ 
= a taxable ye>1 an am\nt equal to ! sum
 (--  7,a7 #a1jjj1 plus  7,b7 9 ! case (
 a qualifi$ res]vi/--  7i7 ) #cj or m   
days1 & few] ?an #ij days1 ( s]vice 9 ! 
uni=m$ s]vices dur+ su* ye>1 #c1jjj1    
7ii7 ) #ij or m days1 & few] ?an #ahj   
days1 ( s]vice 9 ! uni=m$ s]vices dur+  
su* ye>1 #e1jjj1 &  7iii7 ) #ahj or m   
days ( s]vice 9 ! uni=m$ s]vices dur+   
su* ye>1 #aj1jjj4  7#b7 ,days ( s]vice  
,= purposes ( p>agraph 7#a71 days (     
s]vice %all only be tak5 into acc\nt )  
respect to a qualifi$ res]vi/ employ$ by
 an eligible employ] to ! ext5t su* days
 are dur+ a p]iod ( employm5t ( su*     
res]vi/ by su* employ]4  7#c7 ,qualifi$ 
res]vi/ ,! t]m qualifi$ res]vi/ means1 )
 respect to a taxable ye>1 an individual
 :o is1 at any "t dur+ su* taxable ye>1 
a memb] ( ! ,national ,gu>d or a res]ve 
compon5t ( ! ,arm$ ,=ces1 z nam$ 9      
section #ajaja ( title #aj1 ,unit$      

,/ates ,code 7except = a memb] ( !      
,individual ,ready ,res]ve74  7#d7 ,o!r 
def9itions ,! t]ms res]ve compon5t1     
active s]vice1 full-"t ,national ,gu>d  
duty1 active ,gu>d & ,res]ve duty1 &    
inactive-duty tra9+ h ! mean+s giv5 su* 
t]ms 9 section #aja ( title #aj1 ,unit$ 
,/ates ,code4 ,! t]m ,national ,gu>d has
 ! mean+ giv5 su* t]m 9 section #aja7c7 
( title #cb1 ,unit$ ,/ates ,code4 ,! t]m
 s]vice 9 ! uni=m$ s]vices has ! mean+  
giv5 su* t]m 9 section #dcjc ( title    
#ch1 ,unit$ ,/ates ,code4  7c7 ,election
 ,to h cr$it n apply  7#a7 ,9 g5]al ,a  
taxpay] may elect to h ?is section n    
apply = any taxable ye>4  7#b7 ,o!r     
rules ,rules simil> to ! rules (        
p>agraphs 7#b7 & 7#c7 ( section #ea7;j7 
%all apply = purposes ( ?is subsection4 
4  7b7 ,cr$it "p ( g5]al bus9ess cr$it  
,section #ch7;b7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ 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 9 ! case ( an eligible 
employ] 7z def9$ 9 section #de,t7c771 ! 
res]vi/ employm5t cr$it det]m9$ "u      
section #de,t7a74  4  7c7 ,cr$it all[$  
aga9/ ,,amt ,subp>agraph 7,b7 ( section 
#ch7;c77#d7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by r$esignat+ clauses   
7x7 ?r\gh 7xii7 z clauses 7xi7 ?r\gh    
7xiii71 respectively1 & by ins]t+ aft]  
clause 7ix7 ! foll[+ new clause3  7x7 ! 
cr$it det]m9$ "u section #de,t1  4  7d7 
,con=m+ am5dm5ts  7#a7 ,d5ial ( d\ble   
b5efit ,section #bhj;,c7a7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 #de,t7a71 aft] #de,s7a714  7#b7        
,election ,to h cr$it n apply ,section  
#feja7m7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ #de,t7d71 aft] 
#de,s7h714  7#c7 ,cl]ical am5dm5t ,!    
table ( sections = subp>t ,d ( "p ,,iv (
 sub*apt] ,a ( *apt] #a ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new item3  ,sec4      
#de,t4 ,res]vi/ employm5t cr$it4  4  7e7
 ,effective date ,! am5dm5ts made by ?is

 section %all apply to wages paid 9     
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjai4