,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #djca  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #bb1 #bjbj,ms4   
,mc,sally 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      
tempor>y nonrefundable p]sonal tax cr$it
 = travel1 hospitality1 & ent]ta9m5t    
exp5ses1 & = o!r purposes4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,am]ican
 ,tax ,rebate & ,inc5tive ,program ,act 
or ! ,am]ican ,,trip ,act4  #b4         
,tempor>y nonrefundable p]sonal cr$it = 
travel1 hospitality1 & ent]ta9m5t       
exp5ses  7a7 ,9 g5]al ,subp>t ,a ( "p   
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #be;,d ! foll[+  
new section3  #be;,e4 ,travel1          
hospitality1 & ent]ta9m5t exp5ses  7a7  
,9 g5]al ,9 ! case ( an individual1 !re 
%all be all[$ z a cr$it aga9/ ! tax     
impos$ by ?is *apt] = ! taxable ye> an  
am\nt equal to ! less] (-- 7#a7 any     

eligible exp5ses paid or incurr$ by !   
taxpay] dur+ su* taxable ye>1 or  7#b7  
an am\nt equal to-- 7,a7 #d1jjj 7#h1jjj 
9 ! case ( a jo9t return71 plus  7,b7 an
 am\nt equal to ! product ( #ejj        
multipli$ by ! numb] ( qualify+ *ildr5  
7)9 ! mean+ ( section #bd7;c77 ( !      
taxpay]4  7b7 ,eligible exp5ses  7#a7 ,9
 g5]al ,= purposes ( ?is section1 ! t]m 
eligible exp5ses means any exp5ses :i*  
are paid or incurr$ by ! taxpay] dur+   
any p]iod ( qualify+ travel :i* are     
relat$ to any ( ! foll[+3 7,a7 ,food &  
bev]ages4  7,b7 ,lodg+4  7,c7           
,transportation4  7,d7 ,live ent]ta9m5t 
ev5ts 7includ+ sport+ ev5ts74  7,e7     
,exp5ses relat$ to att5d+ a conf]5ce or 
bus9ess meet+4  7#b7 ,qualify+ travel   
7,a7 ,9 g5]al ,= purposes ( ?is section1
 ! t]m qualify+ travel means any        
travel-- 7i7 :i* occurs )9 ! ,unit$     
,/ates 7includ+ any t]ritory or         
possession ( ! ,unit$ ,/ates71  7ii7 =  
:i* ! f9al de/9ation is n less ?an #ej  
miles f ! pr9cipal resid5ce ( ! taxpay] 

7)9 ! mean+ ( section #aba71 &  7iii7   
:i* occurs aft] ,decemb] #ca1 #bjai1 &  
be=e ,janu>y #a1 #bjbb4  7,b7 ,vacation 
home ,= purposes ( subp>agraph 7,a77ii71
 ! f9al de/9ation may include any o!r   
resid5ce own$ by ! taxpay] :i* is n !   
pr9cipal resid5ce ( ! taxpay]1 except t 
any exp5ses paid or incurr$ by ! taxpay]
 = lodg+ 7z describ$ 9 p>agraph         
7#a77;,b77 ) respect to su* resid5ce    
%all n be includ$ z eligible exp5ses "u 
?is section4  7,c7 ,use ( p]sonal       
vehicle ,) respect to a motor vehicle   
us$ = qualify+ travel :i* is own$ or    
leas$ by ! taxpay]1 ! am\nt ( any       
vacation exp5ses describ$ 9 p>agraph    
7#a77;,c7 ) respect to ! use ( su* motor
 vehicle %all be det]m9$ us+ ! /&>d     
mileage rate 9 effect "u section        
#afb7;a7 at ! "t ( su* use4  7c7        
,exclusion ( bus9ess travel exp5ses ,no 
cr$it %all be all[$ "u subsection 7a7 ) 
respect to any exp5ses ) respect to :i* 
a d$uction is all[$ or all[able to !    
taxpay] "u section #afb7;a77#b74  7d7   

,regulations ,! ,secret>y %all prescribe
 su* regulations or o!r guidance z may  
be necess>y to c>ry out ! purposes ( ?is
 section1 includ+ rules = itemization ( 
any eligible exp5ses claim$ by ! taxpay]
 79 su* =m & mann] z is deem$           
appropriate by ! ,secret>y7 = purposes (
 ! cr$it all[$ "u ?is section4  4  7b7  
,cl]ical am5dm5t ,! table ( sections =  
subp>t ,a ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to section #be;,d ! foll[+ new   
item3  ,sec4 #be;,e4 ,travel1           
hospitality1 & ent]ta9m5t exp5ses4  4   
#c4 ,de/9ation m>ket+ organization grant
 program  7a7 ,9 g5]al ,! ,secret>y %all
 e/abli% a program to provide grants to 
ea* ,/ate to support de/9ation m>ket+   
organizations4  7b7 ,am\nt ,! am\nt ( ! 
grant t %all be provid$ to ea* ,/ate    
%all be-- 7#a7 det]m9$ 9 su* mann] z is 
deem$ appropriate by ! ,secret>y1 &     
7#b7 disburs$ by ! ,secret>y to su*     
,/ate n lat] ?an #cj days aft] ! date ( 

enactm5t ( ?is ,act4  7c7 ,use ( funds  
,any funds provid$ to a ,/ate "u ?is    
section %all be transf]r$ by su* ,/ate  
to any de/9ation m>ket+ organizations   
locat$ )9 su* ,/ate1 9 su* mann] z is   
det]m9$ appropriate by su* ,/ate4  7d7  
,def9itions  7#a7 ,de/9ation m>ket+     
organization ,! t]m de/9ation m>ket+    
organization means a nonpr(it entity1 a 
,/ate1 or a political subdivision ( a   
,/ate 7includ+ any in/rum5tality ( su*  
entities7 engag$ 9 m>ket+ & promot+     
communities & facilities to bus9esses & 
leisure travel]s ?r\gh a range (        
activities1 includ+-- 7,a7 assi/+ ) !   
location ( meet+ & conv5tion sites2     
7,b7 provid+ travel in=mation on area   
attractions1 lodg+ accommodations1 &    
re/aurants2  7,c7 provid+ maps2 &  7,d7 
organiz+ gr\p t\rs ( local hi/orical1   
recreational1 & cultural attractions4   
7#b7 ,secret>y ,! t]m ,secret>y means ! 
,secret>y ( ,comm]ce4  7#c7 ,/ate ,! t]m
 ,/ate means any ( ! #ej ,/ates1 !      
,di/rict ( ,columbia1 ! ,commonweal? (  

,pu]to ,rico1 ! ,virg9 ,isl&s1 ,guam1   
,am]ican ,samoa1 & ! ,commonweal? ( !   
,nor!rn ,m>iana ,isl&s4  7e7 ,guidance  
,n lat] ?an #cj days aft] ! date (      
enactm5t ( ?is ,act1 ! ,secret>y %all   
prescribe su* rules & guidance z may be 
necess>y to c>ry out ! purposes ( ?is   
section1 includ+ any measures z are     
deem$ appropriate = purposes ( ensur+   
appropriate transf] ( funds by ,/ates "u
 subsection 7c74  7f7 ,au?orization (   
appropriations ,to c>ry out ! purposes (
 ?is section1 !re is au?oriz$ to be     
appropriat$ #ej1jjj1jjj = fiscal ye>    
#bjba1 to rema9 available until exp5d$4