,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #hjc  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #ad1 #bjai,mr4    
,toomey 7= himself1 ,mr4 ,jones1 ,mr4   
,k+1 ,mr4 ,man*91 ,mr4 ,portman1 ,mr4   
,rob]ts1 ,mrs4 ,%ahe51 ,mr4 ,?une1 ,ms4 
,s9ema1 & ,ms4 ,mc,sally7 introduc$ !   
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to re/ore inc5tives = inve/m5ts 9 
qualifi$ improvem5t prop]ty4  #a4 ,%ort 
title ,?is ,act may be cit$ z ! ,re/or+ 
,inve/m5t 9 ,improvem5ts ,act4  #b4     
,te*nical am5dm5ts reg>d+ qualifi$      
improvem5t prop]ty  7a7 ,9 g5]al        
,section #afh ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$--  7#a7 9 subsection  
7e7-- 7,a7 9 p>agraph 7#c77;,e71 by     
/rik+ & at ! end ( clause 7v71 by /rik+ 
! p]iod at ! end ( clause 7vi7 & ins]t+ 
1 &1 & by add+ at ! end ! foll[+ new    
clause3  7vii7 any qualifi$ improvem5t  
prop]ty4  1 &  7,b7 9 p>agraph          
7#f77;,a71 by ins]t+ made by ! taxpay]  

aft] any improvem5t1 &  7#b7 9 ! table  
conta9$ 9 subsection 7g77#c77;,b7-- 7,a7
 by /rik+ ! item relat+ to subp>agraph  
7,d77v71 &  7,b7 by ins]t+ aft] ! item  
relat+ to subp>agraph 7,e77vi7 ! foll[+ 
new item3 7,e77vii7#bj 4  7b7 ,effective
 date ,! am5dm5ts made by ?is section   
%all take effect z if includ$ 9 section 
#acbjd ( ,public ,law #aae-ig4