,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #dfci  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #bb1 #bjba,ms4  
,del,bene introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to bett] coord9ate
 ! base erosion & anti-abuse tax ) c]ta9
 cr$its4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,tax ,cr$it ,re/oration ,act
 ( #bjba4  #b4 ,coord9ation ( base      
erosion & anti-abuse tax ) c]ta9 cr$its 
7a7 ,base erosion m9imum tax am\nt      
det]m9$ )\t reg>d to cr$its  7#a7 ,9    
g5]al ,section #ei;,a7b77#a77;,b7 ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7,b7 an am\nt equal  
to ! regul> tax liability 7z def9$ 9    
section #bf7;b77 ( ! taxpay] = ! taxable
 ye>4  4  7#b7 ,con=m+ am5dm5ts  7,a7   
,section #ei;,a7b77#b7 ( su* ,code is   
am5d$ by /rik+ %all be appli$ & all t   
foll[s & ins]t+ %all be appli$ by       
sub/itut+ #ab4e p]c5t = #aj p]c5t 9     
subp>agraph 7,a7 !re(44  7,b7 ,section  

#ei;,a7b77#c77;,a7 ( su* ,code is am5d$ 
by /rik+ 7#b77;,a7 & ins]t+ 7#b74  7,c7 
,section #ei;,a7b7 ( su* ,code is am5d$ 
by /rik+ p>agraph 7#d74  7b7 ,all[ance (
 g5]al bus9ess cr$it aga9/ base erosion 
& anti-,abuse tax ,section #ch7;c77#a7 (
 su* ,code is am5d$ by /rik+ ! tax      
impos$ by section #ee & ins]t+ ! taxes  
impos$ by sections #ee & #ei;,a4  7c7   
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s end+ 
aft] ! date ( ! enactm5t ( ?is ,act4