,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #bfgf  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,octob] #bc1 #bjai,mr4 
,m55dez introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide a cr$it
 = employ]-provid$ job tra9+1 & = o!r   
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,bett] ,education & ,skills
 ,tra9+ = ,am]ica's ,work=ce ,act4  #b4 
,job tra9+ tax cr$it  7a7 ,9 g5]al      
,subp>t ,d ( "p ,,iv ( sub*apt] ,a (    
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new section3  #de,t4 ,job tra9+ cr$it  
7a7 ,9 g5]al ,= ! purposes ( section    
#ch1 ! job tra9+ cr$it det]m9$ "u ?is   
section = ! taxable ye> is an am\nt     
equal to #ajj p]c5t ( ! qualifi$ tra9+  
exp5ses paid by ! qualify+ taxpay] dur+ 
! taxable ye>4  7b7 ,limitation ,! cr$it
 all[$ "u subsection 7a7 ) respect to   
any eligible tra9ee ( ! qualify+ taxpay]
 %all n exce$ ! excess 7if any7 ( #d1jjj

 ov] ! aggregate cr$it all[$ to su*     
taxpay] "u ?is section ) respect to su* 
eligible tra9ee = all prior taxable     
ye>s4  7c7 ,def9itions ,= purposes ( ?is
 section-- 7#a7 ,qualifi$ tra9+ exp5ses 
7,a7 ,9 g5]al ,! t]m qualifi$ tra9+     
exp5ses means1 ) respect to any eligible
 tra9ee ( ! qualify+ taxpay]1 exp5ses   
paid or incurr$ by su* taxpay] =        
qualifi$ tuition co/s ( su* eligible    
tra9ee4  7,b7 ,qualifi$ tuition co/s ,! 
t]m qualifi$ tuition co/s means co/s =  
books & enrollm5t 9 a tra9+ program at a
 qualifi$ educational organization1 !   
outcome ( :i*1 if complet$1 w provide ! 
eligible tra9ee a c]tificate or cr$5tial
 recogniz$ by a ,/ate accr$it+ body1    
,f$]al ,appr5tice%ip ,ag5cy1 or any o!r 
national accr$it+ body recogniz$ by !   
,dep>tm5t ( ,education z an indep5d5t1  
?ird-p>ty accr$it+ body4 ,su* tra9+     
program--  7i7 may include a s+le c\rse1
 multiple c\rses1 or a comb9ation ( "w  
tra9+ & /udy1 &  7ii7 mu/ be reasonably 
necess>y = employm5t ) ! qualify+       

taxpay]4  7,c7 ,qualifi$ educational    
organization ,! t]m qualifi$ educational
 organization means any in/itution (    
high] education describ$ 9 section #aja 
( ! ,high] ,education ,act ( #aife4     
7#b7 ,qualify+ taxpay] ,! t]m qualify+  
taxpay] means any taxpay] :o-- 7,a7 )   
respect to any eligible tra9ee1 is tra9+
 & hir+ individuals = positions bas$ 9 !
 ,unit$ ,/ates1 &  7,b7 provides1 )     
respect to any eligible tra9ee1 su*     
docum5tation z requir$ by ! ,secret>y   
reg>d+ qualifi$ tra9+ exp5ses & pro( (  
unemploym5t /atus z describ$ 9 p>agraph 
7#c77;,a74  7#c7 ,eligible tra9ee ,! t]m
 eligible tra9ee means any individual   
:o-- 7,a7 has be5 unemploy$ = at lea/   
#ij days be=e ! date ( enrollm5t 9 a    
tra9+ program describ$ 9 p>agraph       
7#a77;,b71 &  7,b7 _h n be5 employ$ by !
 qualify+ taxpay] at any "t dur+ !      
#b-ye> p]iod prec$+ ! date on :i* su*   
tra9ee 0 hir$4  7d7 ,special rules  7#a7
 ,d5ial ( d\ble b5efit ,no cr$it %all be
 all[$ "u subsection 7a7 = any qualifi$ 

tra9+ exp5se = :i* a d$uction or o!r    
cr$it is all[$ to ! taxpay] "u any o!r  
provision ( ?is *apt]4  7#b7            
,aggregation ,= purposes ( ?is section1 
all p]sons treat$ z a s+le employ] "u   
subsection 7a7 or 7b7 or section #eb1 or
 subsection 7m7 or 7o7 ( section #dad1  
%all be treat$ z "o p]son4  7e7         
,election ,to h cr$it n apply ,a taxpay]
 may elect 7at su* "t & 9 su* mann] z ! 
,secret>y may by regulations prescribe7 
to h ?is section n apply = any taxable  
ye>4  7f7 ,t]m9ation ,?is section %all n
 apply to exp5ses paid aft] ,decemb]    
#ca1 #bjcj4  4  7b7 ,cr$it ,to be "p (  
g5]al bus9ess cr$it ,section #ch7;b7 (  
su* ,code is am5d$ 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 ! job tra9+ cr$it      
det]m9$ "u section #de,t7a74  4  7c7    
,cr$it all[$ aga9/ alt]native m9imum tax
 ,section #ch7;c77#d77;,b7 ( su* ,code  
is am5d$ by r$esignat+ clauses 7x71     

7xi71 & 7xii7 z clauses 7xi71 7xii71 &  
7xiii71 respectively1 & by ins]t+ aft]  
clause 7ix7 ! foll[+ new clause3  7x7 ! 
cr$it det]m9$ "u section #de,t1  4  7d7 
,te*nical am5dm5t ,section #feja7m7 ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ #de,t7e71 aft] #de;,h7g714    
7e7 ,cl]ical am5dm5t ,! table ( sections
 = subp>t ,d ( "p ,,iv ( sub*apt] ,a (  
*apt] #a ( su* ,code is am5d$ by add+ at
 ! end ! foll[+ new item3  ,sec4 #de,t4 
,job tra9+ cr$it4  4  7f7 ,report ,n    
lat] ?an ,janu>y #a1 #bjbi1 ! ,secret>y 
( ! ,treasury 7or ! ,secret>y's         
delegate7 %all report to ! ,committee on
 ,ways & ,means ( ! ,h\se (             
,repres5tatives & ! ,committee on       
,f9ance ( ! ,s5ate on ! economic impact 
( ! job tra9+ cr$it "u section #de,t ( !
 ,int]nal ,rev5ue ,code ( #aihf 7z add$ 
"u subsection 7a774  7g7 ,effective     
dates  7#a7 ,9 g5]al ,! am5dm5ts made by
 ?is section %all apply to exp5ses paid 
or incurr$ aft] ! date ( ! enactm5t (   
?is ,act1 9 taxable ye>s end+ aft] su*  

date4  7#b7 ,m9imum tax ,! am5dm5ts made
 by subsection 7c7 %all apply to cr$its 
det]m9$ "u section #de,t ( ! ,int]nal   
,rev5ue ,code ( #aihf 9 taxable ye>s    
end+ aft] ! date ( ! enactm5t ( ?is     
,act1 & to c>rybacks ( su* cr$its4  #c4 
,qualifi$ ,job ,tra9+ ,p>tn]%ip cr$it   
7a7 ,9 g5]al ,subp>t ,e ( "p ,,iv (     
sub*apt] ,a ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #dh;,c ! foll[+ new       
section3  #dh;,d4 ,qualifi$ ,job ,tra9+ 
,p>tn]%ip cr$it  7a7 ,9 g5]al ,=        
purposes ( section #df1 ! ,qualifi$ ,job
 ,tra9+ ,p>tn]%ip cr$it = any taxable   
ye> is an am\nt equal to ! p]c5tage     
det]m9$ by ! ,secret>y 7n to exce$ #ajj 
p]c5t7 ( ! qualifi$ inve/m5t = su*      
taxable ye> ) respect to any ,qualifi$  
,job ,tra9+ ,p>tn]%ip4  7b7 ,qualifi$   
inve/m5t  7#a7 ,9 g5]al ,= purposes (   
subsection 7a71 ! qualifi$ inve/m5t =   
any taxable ye> is ! aggregate am\nt ( !
 co/s paid or incurr$ 9 su* taxable ye> 
= exp5ses necess>y = & directly relat$  

to ! conduct ( a ,qualifi$ ,job ,tra9+  
,p>tn]%ip 9 ! =m ( contributions ( ca%1 
ca% equival5t1 equipm5t1 or any         
comb9ation ( ! ?ree :]e #ajj p]c5t ( !  
inve/m5t is us$ = ! plann+1             
implem5tation1 or op]ation ( a ,qualifi$
 ,job ,tra9+ ,p>tn]%ip & ! tra9+ f9anc$ 
?r\gh ! inve/m5t mu/ result 9 a type (  
c]tificate or cr$5tial recogniz$ by a   
,/ate accr$it+ body1 ,f$]al             
,appr5tice%ip ,ag5cy1 or any o!r        
national accr$it+ body recogniz$ by !   
,dep>tm5t ( ,education z an indep5d5t1  
?ird-p>ty accr$it+ body4  7#b7          
,limitation ,! am\nt :i* is treat$ z    
qualifi$ inve/m5t = all taxable ye>s )  
respect to any ,qualifi$ ,job ,tra9+    
,p>tn]%ip %all n exce$ ! am\nt c]tifi$  
by ! ,secret>y z eligible = ! cr$it "u  
?is section4  7#c7 ,exclusions ,!       
qualifi$ inve/m5t = any taxable ye> )   
respect to any ,qualifi$ ,job ,tra9+    
,p>tn]%ip %all n take into acc\nt any   
co/ = /ud5t tuition or = any o!r exp5se 
z det]m9$ by ! ,secret>y z appropriate  

to c>ry out ! purposes ( ?is section4   
7#d7 ,c]ta9 progress exp5diture rules   
made applicable ,9 ! case ( co/s        
describ$ 9 p>agraph 7#a7 t are paid =   
prop]ty ( a "* subject to an all[ance = 
depreciation1 rules simil> to ! rules ( 
subsections 7c77#d7 & 7d7 ( section #df 
7z 9 effect on ! day be=e ! date ( !    
enactm5t ( ! ,rev5ue ,reconciliation    
,act ( #aiij7 %all apply = purposes (   
?is section4  7c7 ,qualifi$ ,job ,tra9+ 
,p>tn]%ip  7#a7 ,9 g5]al ,! t]m         
,qualifi$ ,job ,tra9+ ,p>tn]%ip means a 
=mal or in=mal p>tn]%ip betwe5 at lea/  
#a eligible private bus9ess employ] &-- 
7,a7 #a qualifi$ educational in/itution1
 or  7,b7 #a labor organization 7z def9$
 9 section #b7e7 ( ! ,national ,labor   
,relations ,act71  :]e ! /at$ goal ( !  
p>tn]%ip is to tra9 /ud5ts 9 job-ready  
skills4  7#b7 ,eligible private bus9ess 
employ] ,! t]m eligible private bus9ess 
employ] means--  7,a7 a bus9ess entity  
at lea/ #ej p]c5t ( ! gross income ( :i*
 is d]iv$ f qualifi$ production         

activities 7)9 ! mean+ ( section        
#aii7;c7 7z 9 effect on ,decemb] #ca1   
#bjag771 or  7,b7 any type ( dome/ic    
bus9ess entity ! av]age numb] (         
employees ( :i* = any taxable ye> is n m
 ?an #ejj employees4  7#c7 ,qualifi$    
educational organization ,! t]m qualifi$
 educational organization means any     
educational organization describ$ 9     
section #aja ( ! ,high] ,education ,act 
( #aife :i* provides a #b-ye> program t 
culm9ates 9 an associate degree4  7d7   
,qualifi$ ,job ,tra9+ ,p>tn]%ip program 
7#a7 ,e/abli%m5t  7,a7 ,9 g5]al ,n lat] 
?an #fj days aft] ! date ( ! enactm5t ( 
?is section1 ! ,secret>y1 9 consultation
 ) ! ,secret>y ( ,labor1 %all e/abli% a 
,qualifi$ ,job ,tra9+ ,p>tn]%ip program 
to consid] & aw>d c]tifications =       
qualifi$ inve/m5ts eligible = cr$its "u 
?is section to ,qualifi$ ,job ,tra9+    
,p>tn]%ips4  7,b7 ,limitation ,! total  
am\nt ( cr$its t may be allocat$ "u !   
program %all n exce$ #a1jjj1jjj1jjj4    
7#b7 ,c]tification  7,a7 ,application   

p]iod ,ea* applicant = c]tification "u  
?is p>agraph %all submit an application 
conta9+ su* in=mation z ! ,secret>y may 
require dur+ ! p]iod beg9n+ on ! date ! 
,secret>y e/abli%es ! program "u        
p>agraph 7#a74  7,b7 ,"t = review (     
applications ,! ,secret>y %all take     
action to approve or d5y any application
 "u subp>agraph 7,a7 )9 #cj days ( !    
submission ( su* application4  7,c7     
,multi-ye> applications ,an application 
= c]tification "u subp>agraph 7,a7 may  
include a reque/ = an allocation (      
cr$its = m ?an #a ye>4  7#c7 ,selection 
crit]ia ,9 det]m9+ ! ,qualifi$ ,job     
,tra9+ ,p>tn]%ips ) respect to :i*      
qualifi$ inve/m5ts may be c]tifi$ "u ?is
 section1 ! ,secret>y--  7,a7 %all give 
priority to ^? applications :i*         
demon/rate-- 7i7 ! greate/ probability t
 ^? :o complete ! program w secure      
employm5t1  7ii7 ! greate/ pot5tial =   
provid+ work]s :o complete ! program )  
skills t c provide long-t]m job & income
 security1  7iii7 ! /ronge/ m>ket dem& =

 ! type ( tra9+ (f]$1  7iv7 ! greate/   
probability t ! program w\ld create a   
net increase 9 job tra9+ opportunities1 
7v7 a /rong ne$ 9 ! community = skills  
tra9+1  7vi7 ! ability to all[          
nontraditional le>n]s to complete !     
tra9+1  7vii7 ! ability & capacity to   
implem5t ! program 9 a reasonable p]iod 
( "t1 &  7viii7 ! greate/ ability to (f]
 tra9+ programs t result 9 a c]tificate 
or cr$5tial 7)9 ! mean+ ( subsection    
7b77#a77 t is /ackable or portable or   
bo?1 &  7,b7 %all take into additional  
consid]ation :i* applications %[ !      
ability to lev]age additional s\rces (  
capital4  7#d7 ,disclosure ( allocations
 ,! ,secret>y %all1 ^u mak+ a           
c]tification "u ?is subsection1 publicly
 disclose ! id5tity ( ! applicant & !   
am\nt ( ! cr$it ) respect to su*        
applicant4  7e7 ,special rules  7#a7    
,basis adju/m5t ,= purposes ( ?is       
subtitle1 if a cr$it is all[$ "u ?is    
section = an exp5diture relat$ to       
prop]ty ( a "* subject to an all[ance = 

depreciation1 ! basis ( su* prop]ty %all
 be r$uc$ by ! am\nt ( su* cr$it4  7#b7 
,d5ial ( d\ble b5efit  7,a7 ,bonus      
depreciation ,a cr$it %all n be all[$ "u
 ?is section = any inve/m5t = :i* bonus 
depreciation is all[$ "u section        
#afh7k74  7,b7 ,d$uctions ,no d$uction  
"u ?is subtitle %all be all[$ = !       
portion ( ! exp5ses o!rwise all[able z a
 d$uction tak5 into acc\nt 9 det]m9+ !  
cr$it "u ?is section = ! taxable ye> :i*
 is equal to ! am\nt ( ! cr$it det]m9$ =
 su* taxable ye> "u subsection 7a7      
attributable to su* portion4 ,?is       
subp>agraph %all n apply to exp5ses     
relat$ to prop]ty ( a "* subject to an  
all[ance = depreciation ! basis ( :i* is
 r$uc$ "u p>agraph 7#a71 or :i* are     
describ$ 9 section #bhj;,c7g74  4  7b7  
,inclusion z "p ( inve/m5t cr$it        
,section #df ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$-- 7#a7 by /rik+ & at ! 
end ( p>agraph 7#e71  7#b7 by /rik+ !   
p]iod at ! end ( p>agraph 7#f7 & ins]t+ 
1 &1 &  7#c7 by add+ at ! end ! foll[+  

new p>agraph3  7#g7 ! ,qualifi$ ,job    
,tra9+ ,p>tn]%ip cr$it4  4  7c7 ,con=m+ 
am5dm5ts  7#a7 ,section #di7;a77#a77;,c7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by /rik+ & at ! end ( clause 7iv71
 by /rik+ ! p]iod at ! end ( clause 7v7 
& ins]t+ 1 &1 & by add+ at ! end !      
foll[+ new clause3  7vi7 ! basis ( any  
prop]ty to :i* section #dh;,d7e77#a7    
applies :i* is "p ( a ,qualifi$ ,job    
,tra9+ ,p>tn]%ip "u su* section #dh;,d4 
4  7#b7 ,section #bhj;,c ( su* ,code is 
am5d$ by add+ at ! end ! foll[+ new     
subsection3  7i7 ,qualifi$ ,job ,tra9+  
,p>tn]%ip cr$it  7#a7 ,9 g5]al ,no      
d$uction %all be all[$ = t portion ( !  
qualifi$ inve/m5t 7z def9$ 9 section    
#dh;,d7b77 o!rwise all[able z a d$uction
 = ! taxable ye> :i* is equal to ! am\nt
 ( ! cr$it det]m9$ = su* taxable ye> "u 
section #dh;,d7a71 r$uc$ by--  7,a7 !   
am\nt disall[$ z a d$uction by reason ( 
section #dh;,d7e77#b77;,b71 &  7,b7 !   
am\nt ( any basis r$uction "u section   
#dh;,d7e77#a74  7#b7 ,simil> rule :]e   

taxpay] capitalizes r ?an d$ucts exp5ses
 ,9 ! case ( exp5ses describ$ 9 p>agraph
 7#a77;,a7 tak5 into acc\nt 9 det]m9+ ! 
cr$it "u section #dh;,d = ! taxable ye>1
 if--  7,a7 ! am\nt ( ! portion ( !     
cr$it det]m9$ "u su* section ) respect  
to su* exp5ses1 exce$s  7,b7 ! am\nt    
all[able z a d$uction = su* taxable ye> 
= su* exp5ses 7det]m9$ )\t reg>d to     
p>agraph 7#a771  ! am\nt *>geable to    
capital acc\nt = ! taxable ye> = su*    
exp5ses %all be r$uc$ by ! am\nt ( su*  
excess4  7#c7 ,controll$ gr\ps ,p>agraph
 7#c7 ( subsection 7b7 %all apply =     
purposes ( ?is subsection4  4  7d7      
,cl]ical am5dm5t ,! table ( sections =  
subp>t ,e ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to section #dh;,c ! foll[+ new   
item3  ,sec4 #dh;,d4 ,qualifi$ ,job     
,tra9+ ,p>tn]%ip cr$it4  4  7e7 ,grants 
= qualifi$ inve/m5ts 9 ,qualifi$ ,job   
,tra9+ ,p>tn]%ips 9 lieu ( tax cr$its   
7#a7 ,9 g5]al ,^u application1 !        

,secret>y ( ! ,treasury %all1 subject to
 ! requirem5ts ( ?is subsection1 provide
 a grant to ea* p]son :o makes a        
qualifi$ inve/m5t 9 a ,qualifi$ ,job    
,tra9+ ,p>tn]%ip 9 an am\nt n to exce$  
#ajj p]c5t ( su* inve/m5t4  7#b7        
,application  7,a7 ,9 g5]al ,at ! /at$  
election ( ! applicant1 an application =
 c]tification "u section #dh;,d7d77#b7 (
 ! ,int]nal ,rev5ue ,code ( #aihf = a   
cr$it "u su* section = any taxable ye>  
%all be consid]$ to be an application = 
a grant "u p>agraph 7#a7 = su* taxable  
ye>4  7,b7 ,submission date ,an         
application = a grant "u p>agraph 7#a7 =
 any taxable ye> %all be submitt$-- 7i7 
n e>li] ?an ! day aft] ! la/ day ( su*  
taxable ye>1 &  7ii7 n lat] ?an ! due   
date 7includ+ ext5sions7 = fil+ ! return
 ( tax = su* taxable ye>4  7,c7         
,in=mation to be submitt$ ,an           
application = a grant "u p>agraph 7#a7  
%all include su* in=mation & be 9 su* =m
 z ! ,secret>y ( ! ,treasury may require
 to /ate ! am\nt ( ! cr$it all[able 7b =

 ! receipt ( a grant "u ?is subsection7 
"u section #dh;,d = ! taxable ye> = !   
qualifi$ inve/m5t ) respect to :i* su*  
application is made4  7#c7 ,"t = paym5t 
( grant  7,a7 ,9 g5]al ,! ,secret>y ( ! 
,treasury %all make paym5t ( ! am\nt (  
any grant "u p>agraph 7#a7 dur+ !       
#cj-;day p]iod beg9n+ on ! lat] (--  7i7
 ! date ( ! application = su* grant1 or 
7ii7 ! date ! qualifi$ inve/m5t = :i* ! 
grant is be+ made is made4  7,b7        
,regulations ,9 ! case ( inve/m5ts ( an 
ongo+ nature1 ! ,secret>y ( ! ,treasury 
%all issue regulations to det]m9e ! date
 on :i* a qualifi$ inve/m5t %all be     
deem$ to h be5 made = purposes ( ?is    
p>agraph4  7#d7 ,qualifi$ inve/m5t ,=   
purposes ( ?is subsection1 ! t]m        
qualifi$ inve/m5t means a qualifi$      
inve/m5t t is c]tifi$ "u section        
#dh;,d7d7 ( ! ,int]nal ,rev5ue ,code (  
#aihf = purposes ( ! cr$it "u su*       
section #dh;,d4  7#e7 ,application (    
c]ta9 rules  7,a7 ,9 g5]al ,9 mak+      
grants "u ?is subsection1 ! ,secret>y ( 

! ,treasury %all apply rules simil> to !
 rules ( section #ej ( ! ,int]nal       
,rev5ue ,code ( #aihf4 ,9 apply+ su*    
rules1 any increase 9 tax "u *apt] #a ( 
su* ,code by reason ( an inve/m5t ceas+ 
to be a qualifi$ inve/m5t %all be impos$
 on ! p]son to :om ! grant 0 made4  7,b7
 ,special rules  7i7 ,recapture (       
excessive grant am\nts ,if ! am\nt ( a  
grant made "u ?is subsection exce$s !   
am\nt all[able z a grant "u ?is         
subsection1 su* excess %all be recaptur$
 "u subp>agraph 7,a7 z if ! inve/m5t to 
:i* su* excess portion ( ! grant relates
 _h ceas$ to be a qualifi$ inve/m5t     
imm$iately aft] su* grant 0 made4  7ii7 
,grant in=mation n treat$ z return      
in=mation ,9 no ev5t %all ! am\nt ( a   
grant made "u p>agraph 7#a71 ! id5tity (
 ! p]son to :om su* grant 0 made1 or a  
description ( ! inve/m5t ) respect to   
:i* su* grant 0 made be treat$ z return 
in=mation = purposes ( section #fajc ( !
 ,int]nal ,rev5ue ,code ( #aihf4  7#f7  
,secret>y ,any ref]5ce 9 ?is subsection 

to ! ,secret>y ( ! ,treasury %all be    
treat$ z includ+ ! ,secret>y's delegate4
  7#g7 ,o!r t]ms ,any t]m us$ 9 ?is     
subsection :i* is also us$ 9 section    
#dh;,d ( ! ,int]nal ,rev5ue ,code (     
#aihf %all h ! same mean+ = purposes (  
?is subsection z :5 us$ 9 su* section4  
7#h7 ,d5ial ( d\ble b5efit ,no cr$it    
%all be all[$ "u section #df7g7 ( !     
,int]nal ,rev5ue ,code ( #aihf by reason
 ( section #dh;,d ( su* ,code = any     
inve/m5t = :i* a grant is aw>d$ "u ?is  
subsection4  7#i7 ,appropriations ,!re  
is h]eby appropriat$ to ! ,secret>y ( ! 
,treasury su* sums z may be necess>y to 
c>ry out ?is subsection4  7f7 ,effective
 date ,! am5dm5ts made by subsections   
7a7 ?r\gh 7d7 ( ?is section %all apply  
to am\nts paid or incurr$ aft] ! date ( 
! enactm5t ( ?is ,act1 9 taxable ye>s   
beg9n+ aft] su* date4