,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #cehb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,m>* #be1 #bjbj,ms4    
,cantwell 7= h]self1 ,mr4 ,jones1 ,mr4  
,b5net1 & ,ms4 ,s9ema7 introduc$ !      
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to exp& eligibility = ! heal? c>e 
tax cr$it to work]s 9 c]ta9 critical    
indu/ries4  #a4 ,f9d+s ,congress f9ds ! 
foll[+3 7#a7 ,9 #bjah1 ! ,unit$ ,/ates  
a]ospace & def5se manufactur+ indu/ry   
contribut$ #b1eej1jjj jobs1 acc\nt$ =   
#aea1jjj1jjj1jjj 9 exports1 & support$  
#a1fgj1jjj supply *a9 jobs4  7#b7 ,9    
#bjai1 a]ospace & def5se p>ts           
manufactur+ & di/ribution across !      
,unit$ ,/ates acc\nt$ = #be1djj1jjj1jjj 
9 economic activity4  7#c7 ,! ,unit$    
,/ates a]ospace & def5se manufactur+    
indu/ry is critical to ! national       
economy & national def5se4  #b4         
,expansion ( eligibility = heal? c>e tax
 cr$it  7a7 ,9 g5]al ,p>agraph 7#a7 (   

section #ce7;c7 ( ! ,int]nal ,rev5ue    
,code ( #aihf is am5d$ by /rik+ & at !  
end ( subp>agraph 7,b71 by /rik+ ! p]iod
 at ! end ( subp>agraph 7,c7 & ins]t+ 1 
&1 & by add+ at ! end ! foll[+ new      
subp>agraph3  7,d7 an eligible national 
def5se or infra/ructure work]4  4  7b7  
,eligible national def5se or            
infra/ructure work] ,subsection 7c7 (   
section #ce ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by add+ at ! end !      
foll[+ new p>agraph3  7#e7 ,eligible    
national def5se or infra/ructure work]  
7,a7 ,9 g5]al ,! t]m eligible national  
def5se or infra/ructure work] means an  
individual :o-- 7i7 z ( ,janu>y #ca1    
#bjbj1 0 employ$ 9 a critical indu/ry1  
7ii7 fil$ = unemploym5t comp5sation 7z  
def9$ 9 section #he7;b77 aft] ,janu>y   
#ca1 #bjbj1 & be=e ! applicable date1 & 
7iii7 is cov]$ "u qualifi$ heal?        
insurance describ$ 9 subsection         
7e77#a77;,a74  7,b7 ,critical indu/ry ,=
 purposes ( ?is p>agraph1 ! t]m critical
 indu/ry means-- 7i7 an indu/ry relat$  

to critical national infra/ructure or   
national def5se1 or  7ii7 a critical    
indu/ry :i* is sev]ely di/ress$ 9       
connection ) ! coronavirus national     
em]g5cy1  z det]m9$ by ! ,secret>y1     
includ+ ! airport1 air c>ri] 7z def9$ 9 
section #djajb ( title #di1 ,unit$      
,/ates ,code71 & a]ospace indu/ries4    
7,c7 ,applicable date ,= purposes ( ?is 
p>agraph1 ! t]m applicable date means ! 
e>li] (-- 7i7 ! date :i* is #f mon?s    
aft] ! la/ day on :i* ! coronavirus     
national em]g5cy decl>ation is 9 effect1
 or  7ii7 ,janu>y #a1 #bjbc4  7,d7      
,coronavirus national em]g5cy ,=        
purposes ( ?is p>agraph-- 7i7 ,9 g5]al  
,! coronavirus national em]g5cy is !    
em]g5cy ) respect to :i* ! ,presid5t    
made ! decl>ations describ$ 9 clause    
7ii74  7ii7 ,decl>ations ,! la/ day on  
:i* ! coronavirus national em]g5cy      
decl>ation is 9 effect is ! lat] (--    
7,i7 ! la/ day on :i* ! decl>ation ( !  
em]g5cy involv+ ,f$]al prim>y           
responsibility det]m9$ to exi/ by !     

,presid5t "u section #eja7;b7 ( ! ,rob]t
 ,t4 ,/af=d ,disa/] ,relief & ,em]g5cy  
,assi/ance ,act 7#db ,u4,s4,c4          
#eaia7;b77 ) respect to coronavirus     
disease #bjai 7,,covid-#ai7 is 9 effect2
 or  7,,ii7 ! la/ day on :i* !          
decl>ation ( ! national em]g5cy decl>$  
by ! ,presid5t "u ! ,national ,em]g5cies
 ,act 7#ej ,u4,s4,c4 #afja et seq47 )   
respect to coronavirus disease #bjai    
7,,covid-#ai7 is 9 effect4  4  7c7      
,advance paym5t ( cr$it ,p>agraph 7#a7 (
 section #gebg7;d7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by /rik+ or at ! 
end ( subp>agraph 7,a71 by /rik+ ! p]iod
 at ! end ( subp>agraph 7,b7 & ins]t+ 1 
or1 & by add+ at ! end ! foll[+ new     
subp>agraph3  7,c7 9 ! case ( an        
eligible national def5se or             
infra/ructure work] 7z def9$ 9 section  
#ce7;c77#e771 is c]tifi$ by ! ,secret>y 
7or by any o!r p]son or entity designat$
 by ! ,secret>y7 79 consultation ) !    
,secret>y ( ,transportation 7or any o!r 
p]son or entity designat$ by su*        

,secret>y71 9 ! case ( a work] 9        
aviation- or a]ospace-relat$ indu/ries74
  4  7d7 ,effective date ,! am5dm5ts    
made by ?is section %all apply to mon?s 
beg9n+ aft] ,janu>y #ca1 #bjbj4  #c4    
,ext5sion ( cr$it  7a7 ,9 g5]al         
,subp>agraph 7,b7 ( section #ce7;b77#a7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by /rik+ ,janu>y #a1 #bjba &      
ins]t+ ,janu>y #a1 #bjbc4  7b7          
,effective date ,! am5dm5t made by ?is  
section %all apply to mon?s beg9n+ aft] 
,decemb] #ca1 #bjbj4