,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #gej  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #ab1 #bjai,mr4    
,blunt 7= himself1 ,mr4 ,c>d91 ,mr4     
,portman1 ,mr4 ,s*um]1 ,mr4 ,scott (    
,s\? ,c>ol9a1 & ,ms4 ,cantwell7         
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to p]man5tly ext5d
 ! new m>kets tax cr$it1 & = o!r        
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,new ,m>kets ,tax ,cr$it   
,ext5sion ,act ( #bjai4  #b4 ,p]man5t   
ext5sion ( new m>kets tax cr$it  7a7    
,ext5sion  7#a7 ,9 g5]al ,subp>agraph   
7,g7 ( section #de;,d7f77#a7 ( !        
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ = ea* ( cal5d> ye>s #bjaj ?r\gh
 #bjai & ins]t+ = cal5d> ye> #bjaj & ea*
 cal5d> ye> !reaft]4  7#b7 ,con=m+      
am5dm5t ,section #de;,d7f77#c7 ( su*    
,code is am5d$ by /rik+ ! la/ s5t5ce4   
7b7 ,inflation adju/m5t ,subsection 7f7 
( section #de;,d ( ! ,int]nal ,rev5ue   

,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new p>agraph3  7#d7 ,inflation 
adju/m5t  7,a7 ,9 g5]al ,9 ! case ( any 
cal5d> ye> beg9n+ aft] #bjah1 ! doll>   
am\nt 9 p>agraph 7#a77;,g7 %all be      
increas$ by an am\nt equal to--  7i7 su*
 doll> am\nt1 multipli$ by  7ii7 !      
co/-(-liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 = ! cal5d> ye>1 det]m9$ by   
sub/itut+ cal5d> ye> #bjjj = cal5d> ye> 
#bjaf 9 subp>agraph 7,a77ii7 !re(4  7,b7
 ,r\nd+ rule ,any increase "u           
subp>agraph 7,a7 :i* is n a multiple (  
#a1jjj1jjj %all be r\nd$ to ! ne>e/     
multiple ( #a1jjj1jjj4  4  7c7          
,alt]native m9imum tax relief           
,subp>agraph 7,b7 ( section #ch7;c77#d7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$-- 7#a7 by r$esignat+ clauses 7vii7
 ?r\gh 7xii7 z clauses 7viii7 ?r\gh     
7xiii71 respectively1 &  7#b7 by ins]t+ 
aft] clause 7vi7 ! foll[+ new clause3   
7vii7 ! cr$it det]m9$ "u section #de;,d1
 b only ) respect to cr$its det]m9$ )   
respect to qualifi$ equity inve/m5ts 7z 

def9$ 9 section #de;,d7b77 initially    
made aft] ,decemb] #ca1 #bjah1  4  7d7  
,effective dates  7#a7 ,9 g5]al ,except 
z provid$ 9 p>agraph 7#b71 ! am5dm5ts   
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjah4  7#b7 ,alt]native m9imum tax     
relief ,! am5dm5ts made by subsection   
7c7 %all apply to cr$its det]m9$ )      
respect to qualifi$ equity inve/m5ts 7z 
def9$ 9 section #de;,d7b7 ( ! ,int]nal  
,rev5ue ,code ( #aihf7 initially made   
aft] ,decemb] #ca1 #bjah4