,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #ija  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #cj1 #bjai,mr4
 ,k+ ( ,i[a 7= himself & ,mr4           
,des,jarlais7 introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to ree/abli% ! #ae
 p]c5t corporate rate bracket4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,re/or+ ,economic ,opportunities =      
,small ,family ,c-,corporations4  #b4   
,ree/abli%m5t ( #ae p]c5t corporate rate
 bracket  7a7 ,9 g5]al ,section #aa7;b7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ to read z foll[s3  7b7 ,am\nt (   
tax ,! am\nt ( tax impos$ by subsection 
7a7 %all be ! sum (-- 7#a7 #ae p]c5t ( s
 mu* ( ! taxable income z does n exce$  
#ej1jjj1 &  7#b7 #ba p]c5t ( s mu* ( !  
taxable income z exce$s #ej1jjj4  ,9 !  
case ( a corporation :i* has taxable    
income 9 excess ( #ajj1jjj = any taxable
 ye>1 ! am\nt ( tax det]m9$ "u ! prec$+ 
s5t5ce = su* taxable ye> %all be        

increas$ by ! less] ( 7,a7 #e p]c5t (   
su* excess1 or 7,b7 #c1jjj4  4  7b7     
,con=m+ am5dm5t ,section #aa ( su* ,code
 is am5d$ by add+ at ! end ! foll[+ new 
subsection3  7e7 ,treatm5t ( c]ta9      
ref]5ces ,any ref]5ce 9 ?is title 7or 9 
any o!r provision ( law7 to ! rate ( tax
 impos$ by ?is section %all be treat$ z 
a ref]5ce to ! rate ( tax specifi$ 9    
subsection 7b77#b7 unless su* ref]5ce   
cle>ly indicates o!rwise4  4  7c7       
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjah4