,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #bfig  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,octob] #bd1 #bjai,mr4 
,scott ( ,florida introduc$ ! foll[+    
bill2 :i* 0 read twice & ref]r$ to !    
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 e/abli% a refundable tax cr$it to      
return rev5ue rais$ f t>iffs aga9/      
,*9ese imports to ! ,am]ican p4  #a4    
,%ort title ,?is ,act may be cit$ z !   
,t>iff ,tax ,cr$it ,act ( #bjai4  #b4   
,refundable t>iff rebate cr$it  7a7 ,9  
g5]al ,subp>t ,c ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a ( subtitle ,a ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #cf;,b ! foll[+ new       
section3  #cf;,c4 ,t>iff rebate cr$it   
7a7 ,9 g5]al ,9 ! case ( an eligible    
individual1 !re %all be all[$ z a cr$it 
aga9/ ! tax impos$ by ?is subtitle = !  
taxable ye> an am\nt equal to !         
applicable am\nt = su* taxable ye>4  7b7
 ,eligible individual  7#a7 ,9 g5]al ,= 
purposes ( ?is section1 ! t]m eligible  

individual means an individual :o1 )    
respect to any taxable ye> end+ ) or )9 
a cal5d> ye>1 has fil$ a ,f$]al income  
tax return n lat] ?an ,octob] #ae ( !   
succe$+ cal5d> ye>4  7#b7 ,exception ,! 
t]m eligible individual %all n include1 
) respect to any taxable ye>-- 7,a7 any 
e/ate or tru/1  7,b7 any nonresid5t ali5
 individual or any ali5 :o is n au?oriz$
 = employm5t 9 ! ,unit$ ,/ates1 or  7,c7
 any individual :o is a dep5d5t = :om a 
d$uction is all[able "u section #aea to 
ano!r taxpay] = su* taxable ye>4  7c7   
,applicable am\nt  7#a7 ,det]m9ation ,n 
lat] ?an ,m>* #a1 #bjbj1 & e #ab mon?s  
!reaft]1 ! ,secret>y %all-- 7,a7 det]m9e
 ! total am\nt collect$ pursuant to     
duties impos$ on goods import$ f ! ,p's 
,republic ( ,*9a "u section #cja ( !    
,trade ,act ( #aigd 7#ai ,u4,s4,c4      
#bdaa7 dur+ ! prec$+ cal5d> ye>1 &  7,b7
 e/imate ! numb] ( eligible individuals 
t w file a ,f$]al income tax return = ! 
taxable ye> end+ ) or )9 ! cal5d> ye>   
describ$ 9 subp>agraph 7,a74  7#b7      

,calculation  7,a7 ,9 g5]al ,= purposes 
( ?is section1 ! applicable am\nt = ea* 
taxable ye> %all be an am\nt equal to ! 
quoti5t obta9$ by divid+--  7i7 ! am\nt 
describ$ 9 p>agraph 7#a77;,a7 = ! cal5d>
 ye> 9 :i* su* taxable ye> ends1 by     
7ii7 ! am\nt describ$ 9 p>agraph        
7#a77;,b7 = su* taxable ye>4  7,b7      
,r\nd+ ,any am\nt det]m9$ "u subp>agraph
 7,a7 %all be r\nd$ d[n to ! next :ole  
doll> am\nt4  7#c7 ,special rule ,9 !   
case ( any taxable ye> beg9n+ aft]      
,decemb] #ca1 #bjah1 & end+ be=e ,janu>y
 #a1 #bjbj1 ! am\nt "u p>agraph         
7#b77;,a77i7 %all be equal to ! sum ( ! 
am\nts det]m9$ "u p>agraph 7#a77;,a7 =  
cal5d> ye>s #bjah & #bjai4  4  7b7      
,con=m+ am5dm5ts  7#a7 ,! table (       
sections = subp>t ,c ( "p ,,iv (        
sub*apt] ,a ( *apt] #a ( subtitle ,a ( !
 ,int]nal ,rev5ue ,code ( #aihf is am5d$
 by ins]t+ aft] ! item relat+ to section
 #cf;,b ! foll[+3  ,sec4 #cf;,c4 ,t>iff 
rebate cr$it4  4  7#b7 ,section         
#fbaa7;b77#d77;,a7 ( su* ,code is am5d$ 

by /rik+ & #cf;,b1 #afh7k77#d7 & ins]t+ 
#cf;,b1 & #cf;,c4  7#c7 ,p>agraph 7#b7 (
 section #acbd7;b7 ( title #ca1 ,unit$  
,/ates ,code1 is am5d$ by ins]t+ #cf;,c1
 aft] #cf;,b14  7c7 ,au?orization (     
appropriations ,!re are au?oriz$ to be  
appropriat$ su* sums z may be necess>y  
to adm9i/] section #cf;,c ( ! ,int]nal  
,rev5ue ,code ( #aihf 7z add$ by        
subsection 7a774  7d7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to taxable ye>s beg9n+ aft] ,decemb]   
#ca1 #bjah4