,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #chge  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #c1 #bjbj,mr4    
,rubio 7= himself1 ,mr4 ,scott (        
,florida1 ,mr4 ,cruz1 ,mr4 ,wick]1 &    
,mrs4 ,fe9/e97 introduc$ ! foll[+ bill2 
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 provide bonus depreciation = c]ta9     
space laun* exp5ditures1 & = o!r        
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,am]ican ,space ,comm]ce   
,act ( #bjbj4  #b4 ,special all[ance =  
qualifi$ dome/ic space laun* prop]ty    
7a7 ,all[ance ( bonus depreciation =    
qualifi$ dome/ic space laun* prop]ty    
,section #afh7k77#b77;,a7 ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ 9 clause 
7i71 by /rik+ or at ! end ( subclause   
7,,iii71 by /rik+ or at ! end (         
subclause 7,,iv71 by add+ or at ! end ( 
subclause 7,v71 & by add+ at ! end !    
foll[+ new subclause3  7,,vi7 :i* is    
qualifi$ dome/ic space laun* prop]ty 7z 

def9$ 9 p>agraph 7#aa771  4  7b7        
,ext5sion ( t]m9ation ( bonus           
depreciation = qualifi$ dome/ic space   
laun* prop]ty  7#a7 ,9 g5]al ,section   
#afh7k77#b77;,a77iii7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
be=e ,janu>y #a1 #bjbg4 & ins]t+ be=e   
,janu>y #a1 #bjbg 79 ! case ( qualifi$  
dome/ic space laun* prop]ty1 be=e       
,janu>y #a1 #bjcc744  7#b7 ,application 
( applicable p]c5tage ,section          
#afh7k77#f7 ( su* ,code is am5d$ by add+
 at ! end ! foll[+ new subp>agraph3     
7,d7 ,rule = qualifi$ dome/ic space     
laun* prop]ty ,not)/&+ any o!r          
provisions ( ?is p>agraph1 9 ! case (   
any qualifi$ prop]ty :i* is qualifi$    
dome/ic space laun* prop]ty1 ! t]m      
applicable p]c5tage means1 9 ! case (   
prop]ty plac$ 9 s]vice aft] ,decemb]    
#ca1 #bjbc1 & be=e ,janu>y #a1 #bjcc1   
#ajj p]c5t4  4  7c7 ,qualifi$ dome/ic   
space laun* prop]ty def9$ ,section      
#afh7k7 ( ! ,int]nal ,rev5ue ,code (    
#aihf is am5d$ by add+ at ! end ! foll[+

 new p>agraph3  7#aa7 ,qualifi$ dome/ic 
space laun* prop]ty def9$ ,= purposes ( 
?is subsection-- 7,a7 ,9 g5]al ,! t]m   
qualifi$ dome/ic space laun* prop]ty    
means prop]ty plac$ 9 s]vice be=e       
,janu>y #a1 #bjcc1 t is-- 7i7 a space   
transportation vehicle or payload 7z su*
 t]ms are def9$ 9 section #ejaja ( title
 #ea1 ,unit$ ,/ates ,code7 t is laun*$ f
 ! ,unit$ ,/ates1 or  7ii7 o!r prop]ty  
or equipm5t plac$ 9 s]vice = ! purpose (
 facilitat+ a space laun* f ! ,unit$    
,/ates4  7,b7 ,special rule = space     
laun*es f aircraft ,a space             
transportation vehicle or payload t is  
laun*$ f an aircraft %all be consid]$ to
 be laun*$ f ! ,unit$ ,/ates if1 & only 
if1 su* space transportation vehicle or 
payload is-- 7i7 sub/antially           
manufactur$ )9 ! ,unit$ ,/ates1 z       
det]m9$ by ! ,secret>y1 &  7ii7 laun*$ f
 an aircraft on a flight t orig9at$ f   
,unit$ ,/ates soil4  7,c7 ,unit$ ,/ates 
,! t]m ,unit$ ,/ates includes !         
possessions ( ! ,unit$ ,/ates4  4  7d7  

,effective date ,! am5dm5ts made by ?is 
section %all apply to prop]ty plac$ 9   
s]vice aft] ,decemb] #ca1 #bjbc4