,i #aafth ,,congress #b;d ,session ,h4 ,r4 #hihh ,,in ,,the ,,house ,,of ,,representatives ,december #af1 #bjbj,mr4 ,kim 7for himself1 ,mr4 ,suozzi1 and ,mr4 ,king of ,new ,york7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to reduce the base erosion minimum tax rate for taxable years ending in #bjbj4 #a4 ,short title ,this ,act may be cited as the ,save ,jobs ,during the ,pandemic ,act of #bjbj4 #b4 ,base erosion minimum tax relief for #bjbj 7a7 ,in general ,section #ei;,a7b7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 in paragraph 7#a71 by striking and 7#c7 and inserting 1 7#c71 and 7#e71 and 7#b7 by adding at the end the following new paragraph3 7#e7 ,modification for taxable years ending in #bjbj 7,a7 ,in general ,in the case of any taxable year ending in #bjbj1 paragraph 7#a7 shall be applied by substituting #j percent for #aj percent in subparagraph 7,a7 of such paragraph4 7,b7 ,coordination with section #ae ,section #ae shall not apply to any of the changes in rates of tax by reason of subparagraph 7,a74 4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjai4