,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #gchh  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #d1 #bjbb,mr4  
,pascrell 7= himself1 ,mr4 ,norcross1   
,mr4 ,scott ( ,virg9ia1 ,mrs4 ,luria1 & 
,mr4 ,mc,eachin7 introduc$ ! foll[+     
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
provide a manufactur+ inve/m5t tax cr$it
 & a production tax cr$it = manufactur+ 
facilities t produce (f%ore w9d turb9e  
compon5ts4  #a4 ,%ort title ,?is ,act   
may be cit$ z ! ,(f%ore ,w9d ,am]ican   
,manufactur+ ,act ( #bjbb4  #b4 ,(f%ore 
w9d manufactur+ cr$it  7a7 ,9 g5]al     
,subp>t ,c ( "p ,,iv ( sub*apt] ,a (    
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] section   
#cf;,b ! foll[+ new section3  #cf;,c4   
,(f%ore w9d manufactur+ cr$it  7a7      
,all[ance ( cr$it ,!re %all be all[$ z a
 cr$it aga9/ ! tax impos$ by ?is        
subtitle = any taxable ye> an am\nt     
equal to ! sum (-- 7#a7 ! (f%ore w9d    

manufactur+ inve/m5t cr$it1 &  7#b7 !   
(f%ore w9d manufactur+ production cr$it4
  7b7 ,cr$it am\nts ,= purposes ( ?is   
section-- 7#a7 ,manufactur+ inve/m5t    
cr$it  7,a7 ,9 g5]al ,! (f%ore w9d      
manufactur+ inve/m5t cr$it = any taxable
 ye> is an am\nt equal to #cj p]c5t ( ! 
qualifi$ inve/m5t = su* taxable ye>4    
7,b7 ,qualifi$ inve/m5t  7i7 ,9 g5]al ,!
 qualifi$ inve/m5t = any taxable ye> is 
! basis ( any advanc$ (f%ore w9d        
manufactur+ prop]ty plac$ 9 s]vice 9 !  
,unit$ ,/ates by ! taxpay] dur+ su*     
taxable ye>4  7ii7 ,limitation ,9 ! case
 ( prop]ty :i* is leas$ by ! taxpay] z  
describ$ 9 subp>agraph 7,c77iii77,,ii71 
! qualifi$ inve/m5t %all n exce$ !      
paym5ts made by ! taxpay] "u ! lease1   
except to ! ext5t ! taxpay] incurs      
exp5ses ) respect to su* prop]ty :i* are
 n cov]$ by ! lease4  7,c7 ,advanc$     
(f%ore w9d manufactur+ prop]ty ,! t]m   
advanc$ (f%ore w9d manufactur+ prop]ty  
means prop]ty-- 7i7 :i* is us$          
pr$om9antly to manufacture1 mean+fully  

assemble1 or process any qualifi$ (f%ore
 w9d compon5t1  7ii7 ) respect to :i*   
depreciation 7or amortization 9 lieu (  
depreciation7 is all[able1 &  7iii7     
:i*-- 7,i7 is con/ruct$1 recon/ruct$1 or
 erect$ by ! taxpay]1 or  7,,ii7 :i* is 
leas$ or acquir$ by ! taxpay]1 if !     
orig9al use ( su* prop]ty comm5ces ) !  
taxpay]4  7#b7 ,manufactur+ production  
cr$it  7,a7 ,9 g5]al ,! (f%ore w9d      
manufactur+ production cr$it is an am\nt
 equal to ! applicable rate ) respect to
 any qualifi$ (f%ore w9d compon5t1      
relat$ vessel1 qualifi$ cable1 or       
qualifi$ /eel :i*-- 7i7 is produc$ by ! 
taxpay] at a qualifi$ manufactur+       
facility1 &  7ii7 dur+ ! taxable ye>--  
7,i7 is sold by ! taxpay] to-- 7aa7 an  
unrelat$ p]son1 or  7bb7 a relat$ p]son 
= ! use ( su* p]son 9 _! trade or       
bus9ess 7) ! exception ( any trade or   
bus9ess relat$ to resale ( su* (f%ore   
w9d compon5t )\t any subsequ5t          
modification1 assembly1 or integration  
into a project71 or  7,,ii7 if n sold1  

is plac$ 9 s]vice or op]ation by !      
taxpay] or any o!r p]son4  7,b7         
,applicable rate ,! applicable rate is--
 7i7 ) respect to any qualifi$ (f%ore   
w9d compon5t o!r ?an a sub/ation1 !     
total rat$ capacity 7express$ on a p]   
watt basis7 ( ! complet$ (f%ore w9d     
turb9e = :i* ! compon5t is design$1     
multipli$ by-- 7,i7 9 ! case ( any blade
 or drive tra91 #b c5ts1  7,,ii7 9 !    
case ( any t[]1 #c c5ts1  7,,iii7 9 !   
case ( any f\ndation1 #d c5ts1 &  7,,iv7
 9 ! case ( any nacelle1 #e c5ts1  7ii7 
) respect to any sub/ation1 #b c5ts p]  
watt ( total rat$ capacity1  7iii7 )    
respect to any relat$ vessel1 an am\nt  
equal to #aj p]c5t ( ! sale price ( su* 
vessel1  7iv7 ) respect to any qualifi$ 
cable1 an am\nt equal to ! product (--  
7,i7 #cj c5ts multipli$ by ! total rat$ 
capacity 7express$ on a p] kil[att      
basis7 ( su* cable1 multipli$ by  7,,ii7
 ! numb] ( kilomet]s ( su* cable plac$ 9
 s]vice1 &  7v7 ) respect to any        
qualifi$ /eel1 an am\nt equal to #aj    

p]c5t ( ! sale price ( su* /eel4  7,c7  
,qualifi$ manufactur+ facility ,! t]m   
qualifi$ manufactur+ facility means any 
new or exi/+ facility-- 7i7 :i* is      
locat$ 9 ! ,unit$ ,/ates1 &  7ii7 :i*   
manufactures or mean+fully assembles    
qualifi$ (f%ore w9d compon5ts1 relat$   
vessels1 qualifi$ cables1 or qualifi$   
/eel4  7,d7 ,production & sale mu/ be 9 
trade or bus9ess ,any qualifi$ (f%ore   
w9d compon5t1 relat$ vessel1 qualifi$   
cable1 or qualifi$ /eel1 produc$ & sold 
by ! taxpay] %all be tak5 into acc\nt "u
 subp>agraph 7,a77ii77,i7 only if !     
production & sale describ$ 9 subp>agraph
 7,a7 is 9 a trade or bus9ess ( !       
taxpay]4  7c7 ,def9itions ,= purposes ( 
?is section-- 7#a7 ,qualifi$ (f%ore w9d 
compon5t  7,a7 ,9 g5]al ,! t]m qualifi$ 
(f%ore w9d compon5t means any blade1    
t[]1 nacelle1 drive tra91 f\ndation1 or 
sub/ation4  7,b7 ,def9itions  7i7 ,blade
 ,! t]m blade means an airfoil-%ap$     
blade :i* is responsible = conv]t+      
(f%ore w9d en]gy to l[ spe$ rotational  

en]gy4  7ii7 ,t[] ,! t]m t[] means a    
tubul> /eel1 concrete1 or /eel lattice  
:i* supports ! /ructure ( an (f%ore w9d 
turb9e1 & ! transition piece :i*        
connects ! t[] to ! f\ndation4  7iii7   
,nacelle ,! t]m nacelle means ! assembly
 ( ! drive tra9 & o!r t[]-top compon5ts 
( an (f%ore w9d turb9e 7o!r ?an ! blade7
 )9 _! cov] h\s+4  7iv7 ,drive tra9 ,!  
t]m drive tra9 means ! compon5t :i* is  
h\s$ 9 ! nacelle & conv]ts ! l[-spe$1   
high-torque rotation ( ! rotor to       
electrical en]gy4  7v7 ,f\ndation ,! t]m
 f\ndation means ! compon5t :i* secures 
an (f%ore w9d t[] & above-wat] turb9e   
compon5ts to ! sea floor1 includ+-- 7,i7
 fix$-bottom f\ndations su* z monopiles1
 jackets1 or gravity-bas$ f\ndations1 or
  7,,ii7 float+ plat=ms & associat$     
moor+ sy/ems4  7vi7 ,sub/ation ,! t]m   
sub/ation means a /ructure :i* is       
d$icat$ to ! transmission ( en]gy g5]at$
 by (f%ore w9d4  7#b7 ,relat$ vessel ,! 
t]m relat$ vessel means any vessel :i*  
is purpose-built or retr(itt$ = purposes

 ( ! developm5t1 transport1 in/allation1
 op]ation1 or ma9t5ance ( (f%ore w9d    
compon5ts & (f%ore w9d turb9es4  7#c7   
,qualifi$ cable ,! t]m qualifi$ cable   
means-- 7,a7 any export cable ) a total 
rat$ capacity ( n less ?an #acb         
kilovolts1 &  7,b7 any int]>ray cable ) 
a total rat$ capacity ( n less ?an #ff  
kilovolts4  7#d7 ,qualifi$ /eel ,! t]m  
qualifi$ /eel means /eel :i* is us$ 9 ! 
t[] or f\ndation ) respect to an (f%ore 
w9d turb9e4  7d7 ,special rules ,=      
purposes ( ?is section-- 7#a7 ,secret>y 
,any ref]5ce to ! ,secret>y means !     
,secret>y 9 consultation ) ! ,secret>y (
 ,en]gy1 except t ! ,secret>y %all h !  
au?ority to implem5t regulations & o!r  
guidance "u ?is section4  7#b7 ,c]ta9   
rules made applicable = inve/m5t cr$it  
,= purposes ( ! (f%ore w9d manufactur+  
inve/m5t cr$it det]m9$ "u subsection    
7b77#a71 rules simil> to ! rules (      
subsections 7a7 & 7c7 ( section #ej %all
 apply4  7#c7 ,coord9ation ) g5]al      
inve/m5t cr$it ,no cr$it %all be all[$  

"u section #dh;,c ) respect to any      
facility tak5 into acc\nt = purposes ( !
 cr$it "u subsection 7b77#b71 or any    
facility ) respect to :i* any qualifi$  
inve/m5t is tak5 into acc\nt = purposes 
( ! cr$it "u subsection 7b77#a74 ,!     
cr$it "u ?is section %all be all[$ )\t  
reg>d to :e!r any qualifi$ inve/m5t 7z  
def9$ 9 section #dh;,c7b77 ) respect to 
a facility has be5 tak5 into acc\nt =   
purposes ( section #dh;,c 9 any prec$+  
taxable ye>4  7#d7 ,labor conditions )  
respect to (f%ore w9d manufactur+       
inve/m5t cr$it  7,a7 ,9 g5]al ,9 ! case 
( any advanc$ (f%ore w9d manufactur+    
prop]ty :i* does n satisfy ! requirem5ts
 ( subp>agraphs 7,b7 & 7,c71 z det]m9$  
by ! ,secret>y1 ! am\nt ( ! cr$it       
det]m9$ "u subsection 7b77#a7 %all be #f
 p]c5t ( su* am\nt 7z det]m9$ )\t reg>d 
to ?is subp>agraph74  7,b7 ,prevail+    
wage requirem5ts  7i7 ,9 g5]al ,!       
taxpay] %all ensure t any labor]s &     
me*anics employ$ by contractors or      
subcontractors 9-- 7,i7 ! con/ruction1  

recon/ruction1 or erection ( any advanc$
 (f%ore w9d manufactur+ prop]ty1 &      
7,,ii7 = ! #aj-ye> p]iod beg9n+ on !    
date su* prop]ty is orig9ally plac$ 9   
s]vice1 any alt]ation or repair ( su*   
prop]ty1  %all be paid wages at rates n 
less ?an ^? prevail+ on "w ( a "* simil>
 9 ! locality z det]m9$ by ! ,secret>y (
 ,labor 9 accordance ) sub*apt] ,,iv (  
*apt] #ca ( title #dj1 ,unit$ ,/ates    
,code4  7ii7 ,correction & p5alty relat$
 to failure to satisfy wage requirem5ts 
,9 ! case ( any taxpay] :i* fails to    
satisfy ! requirem5ts ( clause 7i71 su* 
taxpay] %all be deem$ to h satisfi$ su* 
requirem5t = any ye> if1 ) respect to   
any labor] or me*anic :o 0 paid wages at
 a rate bel[ ! rate describ$ 9 su*      
clause = any p]iod dur+ su* ye>1 su*    
taxpay]-- 7,i7 makes paym5t to su*      
labor] or me*anic 9 an am\nt equal to ! 
sum (-- 7aa7 an am\nt equal to !        
diff]5ce betwe5 ! am\nt ( wages paid to 
su* labor] or me*anic dur+ su* p]iod & !
 am\nt ( wages requir$ to be paid to su*

 labor] or me*anic pursuant to su*      
clause dur+ su* p]iod1 multipli$ by #c1 
&  7bb7 int]e/ on ! am\nt det]m9$ "u    
item 7aa7 at ! und]paym5t rate e/abli%$ 
"u section #ffba = ! p]iod describ$ 9   
su* item1 &  7,,ii7 makes paym5t to !   
,secret>y ( a p5alty 9 an am\nt equal to
 ! product (-- 7aa7 #e1jjj1 multipli$ by
  7bb7 ! total numb] ( labor]s &        
me*anics :o 7 paid wages at a rate bel[ 
! rate describ$ 9 clause 7i7 = any p]iod
 dur+ su* ye>4  7,c7 ,appr5tice%ip      
requirem5ts  7i7 ,appr5tice labor h\rs  
7,i7 ,p]c5tage ( total labor h\rs ,ea*  
contractor & subcontractor engag$ 9 !   
p]=mance ( con/ruction1 recon/ruction1  
or erection ( any advanc$ (f%ore w9d    
manufactur+ prop]ty1 %all1 subject to   
subclause 7,,iii71 ensure t n less ?an !
 applicable p]c5tage ( ! total labor    
h\rs ( su* "w be p]=m$ by qualifi$      
appr5tices4  7,,ii7 ,applicable p]c5tage
 ,= purposes ( subclause 7,i71 !        
applicable p]c5tage %all be det]m9$     
sep>ately ) respect to ea* contractor & 

subcontractor 9 accordance ) ! foll[+   
table3 ,9 ! case ( any advanc$ (f%ore   
w9d manufactur+ prop]ty ! con/ruction1  
recon/ruction1 or erection ( :i*1       
beg9s3,! applicable p]c5tage is3,be=e   
,janu>y #a1 #bjbcaj;,aft] ,decemb] #ca1 
#bjbb1 & be=e ,janu>y #a1 #bjbdab;,aft] 
,decemb] #ca1 #bjbcae4  7,,iii7         
,appr5tice to j\rneywork] ratio ,!      
requirem5ts ( subclause 7,i7 %all be    
subject to any applicable requirem5ts = 
appr5tice-to-j\rneywork] ratios ( !     
,dep>tm5t ( ,labor or ! applicable ,/ate
 appr5tice%ip ag5cy recogniz$ by !      
,(fice ( ,appr5tice%ip1 pursuant to !   
,act ( ,augu/ #af1 #aicg 7commonly kn[n 
z ! ,national ,appr5tice%ip ,act7 7#ej  
,/at4 #ffd1 *apt] #ffc2 #bi ,u4,s4,c4   
#ej et seq474  7ii7 ,appr5tice div]sity 
,ea* contractor & subcontractor engag$ 9
 ! p]=mance ( con/ruction1              
recon/ruction1 or erection ( any advanc$
 (f%ore w9d manufactur+ prop]ty %all h a
 plan to hire1 reta91 & increase        
p>ticipation ( appr5tices f             

und]repres5t$ gr\ps to ! greate/ ext5t  
possible4  7iii7 ,exception ,clause 7i7 
%all n apply 9 ! case ( a taxpay] :o    
demon/rates-- 7,i7 a lack ( availability
 ( qualifi$ appr5tices 9 ! geographic   
area ( ! con/ruction1 alt]ation1 or     
repair "w1 &  7,,ii7 a good fai? ef=t to
 comply ) ! requirem5ts ( su* clause4   
7iv7 ,p5alties ,9 ! case ( any failure  
to satisfy ! requirem5ts ( clause 7i7   
7except z provid$ 9 clause 7iii77 )     
respect to any con/ruction1             
recon/ruction1 or erection ( any advanc$
 (f%ore w9d manufactur+ prop]ty1 !      
taxpay] %all make paym5t to ! ,secret>y 
( an am\nt equal to-- 7,i7 #ejj1        
multipli$ by  7,,ii7 ! total labor h\rs 
= :i* su* requirem5ts 7 n satisfi$ by   
any contractor ( subcontractor4  7v7    
,def9itions ,= purposes ( ?is           
subp>agraph-- 7,i7 ,good fai? ef=t ,!   
t]m good fai? ef=t means t ! taxpay] has
 reque/$ qualifi$ appr5tices f a regi/]$
 appr5tice%ip program1 z def9$ 9 section
 #caca7;e77#c77;,b71 & su* reque/ has   

be5 d5i$4 ,! prec$+ s5t5ce %all n apply 
if su* d5ial is ! result ( a refusal by 
! contractors or subcontractors engag$ 9
 ! p]=mance ( con/ruction1              
recon/ruction1 or erection ( any advanc$
 (f%ore w9d manufactur+ prop]ty to      
comply ) ! e/abli%$ /&>ds & requirem5ts 
( su* appr5tice%ip program4  7,,ii7     
,labor h\rs ,! t]m labor h\rs means !   
total numb] ( h\rs devot$ to ! p]=mance 
( con/ruction1 recon/ruction1 or        
erection "w by employees ( ! contractor 
or subcontractor4 ,su* t]m does n       
include any h\rs work$ by-- 7aa7 =em51  
7bb7 sup]9t5d5ts1  7cc7 own]s1 or  7dd7 
p]sons employ$ 9 a bona fide executive1 
adm9i/rative1 or pr(essional capacity   
7)9 ! mean+ ( su* t]ms z us$ 9 "p #eda (
 title #bi1 ,code ( ,f$]al              
,regulations74  7,,iii7 ,qualifi$       
appr5tice ,! t]m qualifi$ appr5tice     
means an employee p>ticipat+ 9 an       
appr5tice%ip program regi/]$ ) ! ,(fice 
( ,appr5tice%ip ( ! ,employm5t ,tra9+   
,adm9i/ration ( ! ,dep>tm5t ( ,labor or 

a ,/ate appr5tice%ip ag5cy recogniz$ by 
! ,(fice ( ,appr5tice%ip pursuant to !  
,act ( ,augu/ #af1 #aicg 7commonly kn[n 
z ! ,national ,appr5tice%ip ,act7 7#ej  
,/at4 #ffd1 *apt] #ffc2 #bi ,u4,s4,c4   
#ej et seq474  7#e7 ,labor /&>d )       
respect to (f%ore w9d manufactur+       
production cr$it  7,a7 ,9 g5]al ,9 !    
case ( any qualifi$ manufactur+ facility
 :i* satisfies ! requirem5ts (          
subp>agraph 7,b71 z det]m9$ by !        
,secret>y1 ! am\nt ( ! cr$it det]m9$ "u 
subsection 7b77#b7 %all be increas$ by  
#aj p]c5t ( ! am\nt ( su* cr$it det]m9$ 
)\t reg>d to ?is subp>agraph4  7,b7     
,labor requirem5ts ,a qualifi$          
manufactur+ facility satisfies !        
requirem5ts ( ?is subp>agraph if all    
employees provid+ production or         
ma9t5ance s]vices at su* facility are   
repres5t$ = ! purposes ( collective     
b>ga9+ "u section #i ( ! ,national      
,labor ,relations ,act 7#bi ,u4,s4,c4   
#aei74  7e7 ,regi/ration  7#a7 ,9 g5]al 
,no cr$it %all be all[$ "u ?is section  

unless ! taxpay] regi/]s ) ! ,secret>y1 
at su* "t1 9 su* =m & mann]1 & subject  
to su* t]ms & conditions1 z ! ,secret>y 
may by regulations prescribe4 ,su*      
regulations %all include a provision t  
ea* taxpay] mu/ submit a decl>ation made
 "u ! p5alties ( p]jury c]tify+         
compliance ) ! requirem5ts "u p>agraphs 
7#d7 & 7#e7 ( subsection 7d74  7#b7     
,regi/ration 9 ev5t ( *ange 9 own]%ip   
,"u regulations prescrib$ by !          
,secret>y1 ! taxpay] 7o!r ?an a         
corporation ! /ock ( :i* is regul>ly    
trad$ on an e/abli%$ securities m>ket7  
%all be requir$ to re-regi/] "u ?is     
subsection if aft] a transaction 7or    
s]ies ( relat$ transactions7 m ?an #ej  
p]c5t ( own]%ip int]e/s 91 or assets (1 
! taxpay] are held by p]sons o!r ?an    
p]sons 7or p]sons relat$ !reto7 :o held 
m ?an #ej p]c5t ( su* int]e/s or assets 
be=e ! transaction 7or s]ies ( relat$   
transactions74  7#c7 ,d5ial1 revocation1
 or susp5sion ( regi/ration ,rules      
simil> to ! rules ( section #dbbb7;c7   

%all apply to regi/ration "u ?is        
section4  7#d7 ,in=mation report+ ,!    
,secret>y may require-- 7,a7 in=mation  
report+ by any p]son regi/]$ "u ?is     
subsection1 &  7,b7 in=mation report+ by
 su* o!r p]sons z ! ,secret>y deems     
necess>y to c>ry out ?is section4  7f7  
,t]m9ation  7#a7 ,(f%ore w9d manufactur+
 inve/m5t tax cr$it  7,a7 ,9 g5]al      
,except z provid$ 9 subp>agraph 7,b71 9 
! case ( any qualifi$ inve/m5t ) respect
 to advanc$ (f%ore w9d manufactur+      
prop]ty :i* is plac$ 9 s]vice aft]      
,decemb] #ca1 #bjbh1 ! am\nt ( ! cr$it  
det]m9$ "u subsection 7b77#a7 7)\t reg>d
 to ?is subsection7 %all be r$uc$ by--  
7i7 9 ! case ( prop]ty plac$ 9 s]vice 9 
cal5d> ye> #bjbi1 #cj p]c5t1  7ii7 9 !  
case ( prop]ty plac$ 9 s]vice 9 cal5d>  
ye> #bjcj1 #fe p]c5t1 &  7iii7 9 ! case 
( prop]ty plac$ 9 s]vice aft] ,decemb]  
#ca1 #bjcj1 #ajj p]c5t4  7,b7 ,c]ta9    
progress exp5diture rules made          
applicable ,rules simil> to ! rules (   
subsections 7c77#d7 & 7d7 ( section #df 

7z 9 effect on ! day be=e ! date ( !    
enactm5t ( ! ,rev5ue ,reconciliation    
,act ( #aiij7 %all apply = purposes (   
subp>agraph 7,a74  7#b7 ,(f%ore w9d     
manufactur+ production tax cr$it ,no    
cr$it %all be all[$ "u subsection       
7b77#b7 9 ! case ( any qualifi$ (f%ore  
w9d compon5t1 relat$ vessel1 qualifi$   
cable1 or qualifi$ /eel1 fir/ sold or   
plac$ 9 s]vice aft] ,decemb] #ca1 #bjcj4
  4  7b7 ,cl]ical am5dm5t ,! table (    
sections = subp>t ,c ( "p ,,iv (        
sub*apt] ,a ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] ! item relat+ to section #cf;,b ! 
foll[+ new item3  ,sec4 #cf;,c4 ,(f%ore 
w9d manufactur+ cr$it4  4  7c7 ,con=m+  
am5dm5t ,p>agraph 7#b7 ( section        
#acbd7;b7 ( title #ca1 ,unit$ ,/ates    
,code1 is am5d$ by ins]t+ 1 #cf;,c aft] 
#cf;,b4  7d7 ,effective date ,! am5dm5ts
 made by ?is section %all apply to--    
7#a7 any qualifi$ inve/m5t 7z def9$ 9   
section #cf;,c7b77#a77;,b7 ( ! ,int]nal 
,rev5ue ,code ( #aihf1 z add$ by ?is    

section7 ) respect to prop]ty plac$ 9   
s]vice beg9n+ aft] ,augu/ #a1 #bjba1 &  
7#b7 qualifi$ (f%ore w9d compon5ts1     
relat$ vessels1 qualifi$ cables1 or     
qualifi$ /eel 7)9 ! mean+ ( section     
#cf;,c ( su* ,code1 z s add$7 fir/ sold 
or plac$ 9 s]vice aft] ,augu/ #a1 #bjba4