,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #fafa  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #g1 #bjba    
,mrs4 ,mill] ( ,we/ ,virg9ia 7= h]self1 
,mrs4 ,murphy ( ,florida1 ,mr4 ,h]n1 &  
,ms4 ,sewell7 introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to tempor>ily     
re9/ate ! employee ret5tion cr$it =     
employ]s subject to closure due to      
,,covid-#ai4  #a4 ,%ort title ,?is ,act 
may be cit$ z ! ,employee ,ret5tion ,tax
 ,cr$it ,re9/atem5t ,act4  #b4 ,tempor>y
 re9/atem5t ( employee ret5tion cr$it = 
employ]s subject to closure due to      
,,covid-#ai  7a7 ,9 g5]al ,section #cacd
 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z  
am5d$ by section #hjfjd ( !             
,infra/ructure ,inve/m5t & ,jobs ,act7  
is am5d$--  7#a7 9 subsection 7c77#e71  
by /rik+ & at ! end ( subp>agraph 7,a71 
by /rik+ ! p]iod at ! end ( subp>agraph 
7,b7 & ins]t+ 1 &1 & by add+ at ! end ! 
foll[+ new subp>agraph3  7,c7 :i*1 )    

respect to su* cal5d> qu>t]1 is n       
describ$ 9 subclause 7,i7 or 7,,ii7 (   
p>agraph 7#b77;,a77ii74  1 &  7#b7 9    
subsection 7n71 by /rik+ ,octob] #a1    
#bjba 7or1 9 ! case ( wages paid an     
eligible employ] :i* is a recov]y />tup 
bus9ess1 ,janu>y #a1 #bjbb7 & ins]t+    
,janu>y #a1 #bjbb4  7b7 ,effective date 
,! am5dm5ts made by ?is section %all    
apply to cal5d> qu>t]s beg9n+ aft]      
,septemb] #cj1 #bjba4