,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #fdfj  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #bj1 #bjbb,mr4
 ,pascrell 7= himself & ,mr4 ,neal7     
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to modify ! m&atory delay 
9 mak+ c]ta9 refunds4  #a4 ,modification
 ( m&atory delay 9 mak+ c]ta9 refunds   
7a7 ,9 g5]al ,section #fdjb7m7 ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7m7 ,e>lie/ date =   
c]ta9 refunds ,9 ! case ( any taxpay]   
all[$ a cr$it "u section #bd 7by reason 
( subsection 7d7 or 7i7 !re(7 or #cb =  
any taxable ye>1 no cr$it or refund ( an
 ov]paym5t = su* taxable ye> %all be    
made to su* taxpay] be=e ! e>li] (--    
7#a7 ! date on :i* ! ,secret>y completes
 su* mat*+ ( in=mation relevant to su*  
cr$it & relevant in=mation fil$ "u      
section #fjga7;c7 z ! ,secret>y det]m9es
 appropriate1 or  7#b7 ! #ae? day ( !   
second mon? foll[+ ! close ( su* taxable

 ye>4  4  7b7 ,effective date ,! am5dm5t
 made by ?is section %all apply to      
cr$its & refunds made aft] ! date ( !   
enactm5t ( ?is ,act4