,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #ghga  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #bd1 #bjbb,mr4   
,mc,eachin 7= himself1 ,mr4 ,ca/51 &    
,mr4 ,blum5au]7 introduc$ ! foll[+ bill2
 :i* 0 ref]r$ to ! ,committee on ,ways &
 ,means  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to repeal fossil  
fuel subsidies = oil companies1 to      
e/abli% gas price rebates to individuals
 = #bjbb1 & = o!r purposes4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,p ,ov] 
,petroleum ,act4  #b4 ,amortization (   
geological & geophysical exp5ditures    
7a7 ,9 g5]al ,section #afg7;h7 ( !      
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by /rik+ #bd-mon? p]iod 9  
p>agraph 7#a7 & ins]t+ #g-ye> p]iod1 &  
7#b7 by /rik+ p>agraph 7#e74  7b7       
,effective date ,! am5dm5t made by ?is  
section %all apply to am\nts paid or    
incurr$ 9 taxable ye>s beg9n+ aft]      
,decemb] #ca1 #bjbj4  #c4 ,produc+ oil &
 gas f m>g9al wells  7a7 ,9 g5]al       
,subp>t ,d ( "p ,,iv ( sub*apt] ,a (    

*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by /rik+ section #de;,i  
7& by /rik+ ! item relat+ to su* section
 9 ! table ( sections = su* subp>t74    
7b7 ,con=m+ am5dm5t ,section #ch7;b7 (  
su* ,code is am5d$ by /rik+ p>agraph    
7#ai74  7c7 ,effective date ,! am5dm5t  
made by subsection 7a7 %all apply to    
cr$its det]m9$ = taxable ye>s beg9n+    
aft] ,decemb] #ca1 #bjbj4  #d4 ,enhanc$ 
oil recov]y cr$it  7a7 ,9 g5]al ,subp>t 
,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by /rik+ section #dc 7& by /rik+ !
 item relat+ to su* section 9 ! table ( 
sections = su* subp>t74  7b7 ,con=m+    
am5dm5t ,section #ch7;b7 ( su* ,code is 
am5d$ by /rik+ p>agraph 7#f74  7c7      
,effective date ,! am5dm5ts made by ?is 
section %all apply to am\nts paid or    
incurr$ 9 taxable ye>s beg9n+ aft]      
,decemb] #ca1 #bjbj4  #e4 ,intangible   
drill+ & developm5t co/s 9 ! case ( oil 
& gas wells  7a7 ,9 g5]al ,subsection   
7c7 ( section #bfc ( ! ,int]nal ,rev5ue 

,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new s5t5ce3 ,?is subsection    
%all n apply to am\nts paid or incurr$  
by a taxpay] ) respect to an oil or gas 
well aft] ,decemb] #ca1 #bjbj44  7b7    
,effective date ,! am5dm5t made by ?is  
section %all apply to am\nts paid or    
incurr$ 9 taxable ye>s beg9n+ aft]      
,decemb] #ca1 #bjbj4  #f4 ,repeal (     
p]c5tage depletion = oil & gas wells    
7a7 ,9 g5]al ,"p ,i ( sub*apt] ,i (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by /rik+ section #fac;,a 
7& ! table ( sections ( su* "p is am5d$ 
by /rik+ ! item relat+ to su* section74 
7b7 ,con=m+ am5dm5ts  7#a7 ,subsection  
7d7 ( section #de;,h ( su* ,code is     
am5d$-- 7,a7 by /rik+ ,= purposes ( ?is 
section & ins]t+ ! foll[+3  7#a7 ,9     
g5]al ,= purposes ( ?is section  1  7,b7
 by /rik+ 7)9 ! mean+ ( section         
#fac;,a7d77#c771 &  7,c7 by add+ at !   
end ! foll[+ new p>agraph3  7#b7 ,relat$
 p]son ,= purposes ( ?is subsection1 a  
p]son is a relat$ p]son ) respect to !  

taxpay] if a significant own]%ip int]e/ 
9 ei!r ! taxpay] or su* p]son is held by
 ! o!r1 or if a ?ird p]son has a        
significant own]%ip int]e/ 9 bo? !      
taxpay] & su* p]son4 ,= purposes ( !    
prec$+ s5t5ce1 ! t]m significant own]%ip
 int]e/ means-- 7,a7 ) respect to any   
corporation1 #e p]c5t or m 9 value ( !  
out/&+ /ock ( su* corporation1  7,b7 )  
respect to a p>tn]%ip1 #e p]c5t or m    
int]e/ 9 ! pr(its or capital ( su*      
p>tn]%ip1 &  7,c7 ) respect to an e/ate 
or tru/1 #e p]c5t or m ( ! b5eficial    
int]e/s 9 su* e/ate or tru/4  ,=        
purposes ( det]m9+ a significant own]%ip
 int]e/1 an int]e/ own$ by or = a       
corporation1 p>tn]%ip1 tru/1 or e/ate   
%all be consid]$ z own$ directly bo? by 
itself & proportionately by its         
%>ehold]s1 p>tn]s1 or b5efici>ies1 z !  
case may be4  4  7#b7 ,section          
#eg7;a77#a7 ( su* ,code is am5d$ by     
/rik+ ! la/ s5t5ce4  7#c7 ,section      
#bia7;b77#d7 ( su* ,code is am5d$ by    
add+ at ! end ! foll[+3 ,any ref]5ce 9 !

 prec$+ s5t5ce to section #fac;,a %all  
be treat$ z a ref]5ce to su* section z 9
 effect prior to ! date ( ! enactm5t ( !
 ,end ,oil & ,gas ,tax ,subsidies ,act (
 #bjba44  7#d7 ,section #fac7;d7 ( su*  
,code is am5d$ by /rik+ ,except z       
provid$ 9 section #fac;,a1 9 ! case ( & 
ins]t+ ,9 ! case (4  7#e7 ,section      
#fac7;e7 ( su* ,code is am5d$-- 7,a7 by 
/rik+ or section #fac;,a 9 p>agraph     
7#b71 &  7,b7 by /rik+ any am\nt        
describ$ 9 section #fac;,a7d77#e7 9     
p>agraph 7#c7 & ins]t+ any lease bonus1 
advance royalty1 or o!r am\nt payable   
)\t reg>d to production f prop]ty4  7#f7
 ,section #gje7;a7 ( su* ,code is       
am5d$-- 7,a7 by ins]t+ & at ! end (     
p>agraph 7#a77;,c71  7,b7 by /rik+ 2 &  
at ! end ( p>agraph 7#b77;,b7 & ins]t+ a
 p]iod1 &  7,c7 by /rik+ p>agraph 7#c74 
7#g7 ,section #iic7;c77#b77;,c7 ( su*   
,code is am5d$ by /rik+ section #fac or 
#fac;,a & ins]t+ section #fac 7det]m9$  
)\t reg>d to subsection 7d7 !re(74  7#h7
 ,section #abjb7;e77#c77;,d7 ( su* ,code

 is am5d$ by /rik+ section #fac or      
#fac;,a & ins]t+ section #fac 7det]m9$  
)\t reg>d to subsection 7d7 !re(74  7#i7
 ,section #acfg7;a77#b7 ( su* ,code is  
am5d$ by ins]t+ & at ! end ( subp>agraph
 7,c71 by /rik+ 1 & at ! end (          
subp>agraph 7,d7 & ins]t+ a p]iod1 & by 
/rik+ subp>agraph 7,e74  7#aj7 ,section 
#addf7;c7 ( su* ,code is am5d$ by /rik+ 
p>agraph 7#b7 & by r$esignat+ p>agraph  
7#c7 z p>agraph 7#b74  7c7 ,effective   
date ,! am5dm5ts made by ?is section    
%all apply to prop]ty plac$ 9 s]vice    
aft] ,decemb] #ca1 #bjbj4  #g4 ,repeal (
 d$uction = t]ti>y injectants  7a7 ,9   
g5]al ,"p ,,vi ( sub*apt] ,b ( *apt] #a 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by /rik+ section #aic 7& ! table (
 sections ( su* subp>t is am5d$ by /rik+
 ! item relat+ to su* section74  7b7    
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbj4  #h4   
,repeal ( exception to passive loss     
limitations = work+ int]e/s 9 oil & gas 

prop]ties  7a7 ,9 g5]al ,section        
#dfi7;c77#c7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by add+ at ! end !     
foll[+ new subp>agraph3  7,c7 ,t]m9ation
 ,subp>agraph 7,a7 %all n apply )       
respect to any taxable ye> beg9n+ aft] !
 date ( ! enactm5t ( ?is ,act4  4  7b7  
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbj4  #i4   
,d$uction = qualifi$ bus9ess income n   
all[$ ) respect to oil & gas activities 
7a7 ,9 g5]al ,section                   
#aii;,a7c77#c77;,b7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by r$esignat+   
clause 7vii7 z clause 7viii71 & by      
ins]t+ aft] clause 7vi7 ! foll[+ new    
clause3  7vii7 ,! production1 ref9+1    
process+1 transportation1 or di/ribution
 ( oil1 gas1 or any prim>y product !re(4
  4  7b7 ,effective date ,! am5dm5ts    
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjbj4  #aj4 ,prohibition on us+ la/-91 
fir/-out acc\nt+ = oil & gas companies  

7a7 ,9 g5]al ,section #dgb ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subsection3  7h7  
,oil & gas companies  7#a7 ,9 g5]al     
,not)/&+ any o!r provision ( ?is        
section1 a major integrat$ oil company  
may n use ! me?od provid$ 9 subsection  
7b7 9 inv5tory+ ( any goods4  7#b7      
,major integrat$ oil company ,= purposes
 ( ?is subsection1 ! t]m major integrat$
 oil company means1 ) respect to any    
taxable ye>1 a produc] ( crude oil--    
7,a7 :i* has an av]age daily worldwide  
production ( crude oil ( at lea/        
#ejj1jjj b>rels = ! taxable ye>1  7,b7  
:i* has gross receipts 9 excess (       
#a1jjj1jjj1jjj = ! taxable ye>1 &  7,c7 
! av]age daily ref9]y runs ( ! taxpay] &
 relat$ p]sons = ! taxable ye> exce$    
#ge1jjj b>rels4  7#c7 ,special rules    
7,a7 ,crude production & gross receipts 
,= purposes ( subp>agraphs 7,a7 & 7,b7 (
 p>agraph 7#b7-- 7i7 ,controll$ gr\ps & 
common control ,all p]sons treat$ z a   
s+le employ] "u subsections 7a7 & 7b7 ( 

section #eb %all be treat$ z #a p]son4  
7ii7 ,%ort taxable ye>s ,9 case ( a %ort
 taxable ye>1 ! rule "u section         
#ddh7;c77#c77;,b7 %all apply4  7,b7     
,av]age daily ref9]y runs ,= purposes ( 
p>agraph 7#b77;,c7-- 7i7 ,9 g5]al ,!    
av]age daily ref9]y runs = any taxable  
ye> %all be det]m9$ by divid+ !         
aggregate ref9]y runs = ! taxable ye> by
 ! numb] ( days 9 ! taxable ye>4  7ii7  
,relat$ p]sons ,a p]son is a relat$     
p]son ) respect to ! taxpay] if a       
significant own]%ip int]e/ 9 ei!r !     
taxpay] or su* p]son is held by ! o!r1  
or if a ?ird p]son has a significant    
own]%ip int]e/ 9 bo? ! taxpay] & su*    
p]son4  7iii7 ,significant own]%ip      
int]e/ ,= purposes ( clause 7ii71 ! t]m 
significant own]%ip int]e/ means-- 7,i7 
) respect to any corporation1 #ae p]c5t 
or m 9 value ( ! out/&+ /ock ( su*      
corporation1  7,,ii7 ) respect to a     
p>tn]%ip1 #ae p]c5t or m int]e/ 9 !     
pr(its or capital ( su* p>tn]%ip1 &     
7,,iii7 ) respect to an e/ate or tru/1  

#ae p]c5t or m ( ! b5eficial int]e/s 9  
su* e/ate or tru/4  ,= purposes (       
det]m9+ a significant own]%ip int]e/1 an
 int]e/ own$ by or = a corporation1     
p>tn]%ip1 tru/1 or e/ate %all be        
consid]$ z own$ directly bo? by itself &
 proportionately by its %>ehold]s1      
p>tn]s1 or b5efici>ies1 z ! case may be4
  4  7b7 ,effective date & special rule 
7#a7 ,9 g5]al ,! am5dm5t made by        
subsection 7a7 %all apply to taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjbj4   
7#b7 ,*ange 9 me?od ( acc\nt+ ,9 ! case 
( any taxpay] requir$ by ! am5dm5t made 
by ?is section to *ange its me?od (     
acc\nt+ = its fir/ taxable ye> beg9n+   
aft] ! date ( ! enactm5t ( ?is ,act--   
7,a7 su* *ange %all be treat$ z initiat$
 by ! taxpay]1  7,b7 su* *ange %all be  
treat$ z made ) ! cons5t ( ! ,secret>y (
 ! ,treasury1 &  7,c7 ! net am\nt ( !   
adju/m5ts requir$ to be tak5 into acc\nt
 by ! taxpay] "u section #dha ( !       
,int]nal ,rev5ue ,code ( #aihf %all be  
tak5 into acc\nt ratably ov] a p]iod 7n 

great] ?an #h taxable ye>s7 beg9n+ ) su*
 fir/ taxable ye>4  #aa4 ,modifications 
( =eign tax cr$it rules applicable to   
dual capacity taxpay]s  7a7 ,9 g5]al    
,section #ija ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by r$esignat+         
subsection 7n7 z subsection 7o7 & by    
ins]t+ aft] subsection 7m7 ! foll[+ new 
subsection3  7n7 ,special rules relat+  
to dual capacity taxpay]s  7#a7 ,g5]al  
rule ,not)/&+ any o!r provision ( ?is   
*apt]1 any am\nt paid or accru$ by a    
dual capacity taxpay] to a =eign c\ntry 
or possession ( ! ,unit$ ,/ates = any   
p]iod ) respect to comb9$ =eign oil &   
gas income 7z def9$ 9 section           
#ijg7;b77#a77 %all n be consid]$ a tax  
to ! ext5t su* am\nt exce$s ! am\nt     
7det]m9$ 9 accordance ) regulations7 :i*
 w\ld h be5 requir$ to be paid if !     
taxpay] 7 n a dual capacity taxpay]4    
7#b7 ,dual capacity taxpay] ,= purposes 
( ?is subsection1 ! t]m dual capacity   
taxpay] means1 ) respect to any =eign   
c\ntry or possession ( ! ,unit$ ,/ates1 

a p]son :o-- 7,a7 is subject to a levy (
 su* c\ntry or possession1 &  7,b7      
receives 7or w receive7 directly or     
indirectly a specific economic b5efit 7z
 det]m9$ 9 accordance ) regulations7 f  
su* c\ntry or possession4  4  7b7       
,effective date  7#a7 ,9 g5]al ,!       
am5dm5ts made by ?is section %all apply 
to taxes paid or accru$ 9 taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjbj4  7#b7  
,contr>y treaty obligations upheld ,!   
am5dm5ts made by ?is section %all n     
apply to ! ext5t contr>y to any treaty  
obligation ( ! ,unit$ ,/ates4  #ab4     
,cl>ification ( t> s&s z crude oil =    
excise tax purposes  7a7 ,9 g5]al       
,p>agraph 7#a7 ( section #dfab7;a7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7#a7 ,crude oil ,!   
t]m crude oil includes crude oil        
cond5sates1 natural gasol9e1 any bitum5 
or bitum9\s mixture1 any oil d]iv$ f a  
bitum5 or bitum9\s mixture 7includ+ oil 
d]iv$ f t> s&s71 & any oil d]iv$ f      
k]og5-be>+ s\rces 7includ+ oil d]iv$ f  

oil %ale74  4  7b7 ,regulatory au?ority 
,to address o!r types ( crude oil &     
petroleum products ,subsection 7a7 (    
section #dfab ( su* ,code is am5d$ by   
add+ at ! end ! foll[+ new p>agraph3    
7#aj7 ,regulatory au?ority to address   
o!r types ( crude oil & petroleum       
products ,"u su* regulations z !        
,secret>y may prescribe1 ! ,secret>y may
 include z crude oil or z a petroleum   
product subject to tax "u section #dfaa1
 any fuel fe$/ock or f9i%$ fuel product 
cu/om>ily transport$ by pipel9e1 vessel1
 railc>1 or tank] truck if ! ,secret>y  
det]m9es t-- 7,a7 ! classification ( su*
 fuel fe$/ock or f9i%$ fuel product is  
consi/5t ) ! def9ition ( oil "u ! ,oil  
,pollution ,act ( #aiij1 &  7,b7 su*    
fuel fe$/ock or f9i%$ fuel product is   
produc$ 9 suffici5t comm]cial quantities
 z to pose a significant risk ( haz>d 9 
! ev5t ( a dis*>ge4  4  7c7 ,te*nical   
am5dm5t ,p>agraph 7#b7 ( section        
#dfab7;a7 ( su* ,code is am5d$ by /rik+ 
f a well locat$4  7d7 ,effective date ,!

 am5dm5ts made by ?is section %all take 
effect on ! date ( ! enactm5t ( ?is     
,act4  #ac4 #bjbb gas prices rebate  7a7
 ,9 g5]al ,sub*apt] ,b ( *apt] #fe ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #fdbh;,b ! foll[+
 new section3  #fdbh;,c4 #bjbb gas      
prices rebate  7a7 ,9 g5]al ,9 ! case ( 
an eligible individual1 !re %all be     
all[$ z a cr$it aga9/ ! tax impos$ by   
subtitle ,a = ! fir/ taxable ye> beg9n+ 
9 #bjbb an am\nt equal to ! #bjbb gas   
prices rebate am\nt det]m9$ = su*       
taxable ye>4  7b7 #bjbb gas prices      
rebate am\nt ,= purposes ( ?is section1 
! t]m #bjbb gas prices rebate am\nt     
means1 ) respect to any taxpay] = any   
taxable ye>1 ! sum (-- 7#a7 #ejj 7#a1jjj
 9 ! case ( a jo9t return71 plus  7#b7  
#ejj multipli$ by ! numb] ( dep5d5ts ( !
 taxpay] = su* taxable ye> :o _h atta9$ 
! age ( #af z ( ! close ( su* taxable   
ye>4  7c7 ,eligible individual ,=       
purposes ( ?is section1 ! t]m eligible  
individual means any individual o!r     

?an-- 7#a7 any nonresid5t ali5          
individual1  7#b7 any individual :o is a
 dep5d5t ( ano!r taxpay] = a taxable ye>
 beg9n+ 9 ! cal5d> ye> 9 :i* !          
individual's taxable ye> beg9s1 &  7#c7 
an e/ate or tru/4  7d7 ,def9itions &    
special rules  7#a7 ,dep5d5t def9$ ,=   
purposes ( ?is section1 ! t]m dep5d5t   
has ! mean+ giv5 su* t]m by section     
#aeb4  7#b7 ,id5tification numb]        
requirem5t  7,a7 ,9 g5]al ,9 ! case ( a 
return o!r ?an a jo9t return1 ! #ejj    
am\nt 9 subsection 7b77#a7 %all be      
treat$ z be+ z]o unless ! taxpay]       
includes ! valid id5tification numb] ( !
 taxpay] on ! return ( tax = ! taxable  
ye>4  7,b7 ,jo9t returns ,9 ! case ( a  
jo9t return1 ! #a1jjj am\nt 9 subsection
 7b77#a7 %all be treat$ z be+-- 7i7 #ejj
 if ! valid id5tification numb] ( only  
#a sp\se is includ$ on ! return ( tax = 
! taxable ye>1 &  7ii7 z]o if ! valid   
id5tification numb] ( nei!r sp\se is s  
includ$4  7,c7 ,dep5d5ts ,a dep5d5t %all
 n be tak5 into acc\nt "u subsection    

7b77#b7 unless ! valid id5tification    
numb] ( su* dep5d5t is includ$ on !     
return ( tax = ! taxable ye>4  7,d7     
,valid id5tification numb]  7i7 ,9 g5]al
 ,= purposes ( ?is p>agraph1 ! t]m valid
 id5tification numb] means a social     
security numb] issu$ to an individual by
 ! ,social ,security ,adm9i/ration on or
 be=e ! due date = fil+ ! return = !    
taxable ye>4  7ii7 ,adoption taxpay]    
id5tification numb] ,= purposes (       
subp>agraph 7,c71 9 ! case ( a dep5d5t  
:o is adopt$ or plac$ = adoption1 ! t]m 
valid id5tification numb] %all include !
 adoption taxpay] id5tification numb] ( 
su* dep5d5t4  7,e7 ,special rule =      
memb]s ( ! arm$ =ces ,subp>agraph 7,b7  
%all n apply 9 ! case :]e at lea/ #a    
sp\se 0 a memb] ( ! ,arm$ ,=ces ( !     
,unit$ ,/ates at any "t dur+ ! taxable  
ye> & ! valid id5tification numb] ( at  
lea/ #a sp\se is includ$ on ! return (  
tax = ! taxable ye>4  7,f7 ,coord9ation 
) c]ta9 advance paym5ts ,9 ! case ( any 
paym5t det]m9$ pursuant to subsection   

7f77#f71 a valid id5tification numb]    
%all be treat$ = purposes ( ?is p>agraph
 z includ$ on ! taxpay]'s return ( tax  
if su* valid id5tification numb] is     
available to ! ,secret>y z describ$ 9   
su* subsection4  7,g7 ,ma!matical or    
cl]ical error au?ority ,any omission ( a
 correct valid id5tification numb]      
requir$ "u ?is p>agraph %all be treat$ z
 a ma!matical or cl]ical error =        
purposes ( apply+ section #fbac7;g77#b7 
to su* omission4  7#c7 ,cr$it treat$ z  
refundable ,! cr$it all[$ by subsection 
7a7 %all be treat$ z all[$ by subp>t ,c 
( "p ,,iv ( sub*apt] ,a ( *apt] #a4  7e7
 ,coord9ation ) advance refunds ( cr$it 
7#a7 ,r$uction ( refundable cr$it ,!    
am\nt ( ! cr$it :i* w\ld 7b = ?is       
p>agraph7 be all[able "u subsection 7a7 
%all be r$uc$ 7b n bel[ z]o7 by !       
aggregate refunds & cr$its made or all[$
 to ! taxpay] 7or1 except z o!rwise     
provid$ by ! ,secret>y1 any dep5d5t ( ! 
taxpay]7 "u subsection 7f74 ,any failure
 to s r$uce ! cr$it %all be treat$ z    

aris+ out ( a ma!matical or cl]ical     
error & assess$ accord+ to section      
#fbac7;b77#a74  7#b7 ,jo9t returns      
,except z o!rwise provid$ by !          
,secret>y1 9 ! case ( a refund or cr$it 
made or all[$ "u subsection 7f7 )       
respect to a jo9t return1 half ( su*    
refund or cr$it %all be treat$ z hav+   
be5 made or all[$ to ea* individual fil+
 su* return4  7f7 ,advance refunds &    
cr$its  7#a7 ,9 g5]al ,subject to       
p>agraphs 7#e7 & 7#f71 ea* individual :o
 0 an eligible individual = su*         
individual's fir/ taxable ye> beg9n+ 9  
#bjbj %all be treat$ z hav+ made a      
paym5t aga9/ ! tax impos$ by *apt] #a = 
su* taxable ye> 9 an am\nt equal to !   
advance refund am\nt = su* taxable ye>4 
7#b7 ,advance refund am\nt  7,a7 ,9     
g5]al ,= purposes ( p>agraph 7#a71 !    
advance refund am\nt is ! am\nt t w\ld h
 be5 all[$ z a cr$it "u ?is section =   
su* taxable ye> if ?is section 7o!r ?an 
subsection 7e7 & ?is subsection7 _h     
appli$ to su* taxable ye>4  7,b7        

,treatm5t ( deceas$ individuals ,=      
purposes ( det]m9+ ! advance refund     
am\nt ) respect to su* taxable ye>-- 7i7
 any individual :o 0 deceas$ be=e       
,janu>y #a1 #bjbb1 %all be treat$ =     
purposes ( apply+ subsection 7e77#b7 9 !
 same mann] z if ! valid id5tification  
numb] ( su* p]son 0 n includ$ on !      
return ( tax = su* taxable ye> 7except t
 subp>agraph 7,e7 !re( %all n apply71   
7ii7 not)/&+ clause 7i71 9 ! case ( a   
jo9t return ) respect to :i* only sp\se 
is deceas$ be=e ,janu>y #a1 #bjbb1 su*  
deceas$ sp\se 0 a memb] ( ! ,arm$ ,=ces 
( ! ,unit$ ,/ates at any "t dur+ !      
taxable ye>1 & ! valid id5tification    
numb] ( su* deceas$ sp\se is includ$ on 
! return ( tax = ! taxable ye>1 ! valid 
id5tification numb] ( #a 7& only #a7    
sp\se %all be treat$ z includ$ on !     
return ( tax = ! taxable ye> = purposes 
( apply+ subsection 7e77#b77;,b7 )      
respect to su* jo9t return1 &  7iii7 no 
am\nt %all be det]m9$ "u subsection     
7d77#b7 ) respect to any dep5d5t ( !    

taxpay] if ! taxpay] 7bo? sp\ses 9 !    
case ( a jo9t return7 0 deceas$ be=e    
,janu>y #a1 #bjbb4  7#c7 ,tim+ & mann] (
 paym5ts ,! ,secret>y %all1 subject to !
 provisions ( ?is title & consi/5t )    
rules simil> to ! rules ( subp>agraphs  
7,b7 & 7,c7 ( section #fdbh;,a7f77#c71  
refund or cr$it any ov]paym5t           
attributable to ?is subsection z rapidly
 z possible1 consi/5t ) a rapid ef=t to 
make paym5ts attributable to su*        
ov]paym5ts electronically if            
appropriate4 ,no refund or cr$it %all be
 made or all[$ "u ?is subsection aft]   
,decemb] #ca1 #bjbb4  7#d7 ,no int]e/   
,no int]e/ %all be all[$ on any         
ov]paym5t attributable to ?is           
subsection4  7#e7 ,application to       
individuals :o h fil$ a return ( tax =  
#bjba  7,a7 ,application to #bjba       
returns fil$ at "t ( initial det]m9ation
 ,if1 at ! "t ( any det]m9ation made    
pursuant to p>agraph 7#c71 ! individual 
ref]r$ to 9 p>agraph 7#a7 has fil$ a    
return ( tax = ! individual's fir/      

taxable ye> beg9n+ 9 #bjba1 p>agraph    
7#a7 %all be appli$ ) respect to su*    
individual by sub/itut+ #bjba = #bjbj4  
7,b7 ,additional paym5t  7i7 ,9 g5]al ,9
 ! case ( any individual :o files1 be=e 
! additional paym5t det]m9ation date1 a 
return ( tax = su* individual's fir/    
taxable ye> beg9n+ 9 #bjba1 ! ,secret>y 
%all make a paym5t 79 addition to any   
paym5t made "u p>agraph 7#a77 to su*    
individual equal to ! excess 7if any7   
(-- 7,i7 ! am\nt :i* w\ld be det]m9$ "u 
p>agraph 7#a7 7aft] ! application (     
subp>agraph 7,a77 by apply+ p>agraph    
7#a7 z ( ! additional paym5t det]m9ation
 date1 ov]  7,,ii7 ! am\nt ( any paym5t 
made ) respect to su* individual "u     
p>agraph 7#a74  7ii7 ,additional paym5t 
det]m9ation date ,! t]m additional      
paym5t det]m9ation date means ! e>li]   
(-- 7,i7 ! date :i* is #ij days aft] !  
#bjba cal5d> ye> fil+ deadl9e1 or       
7,,ii7 ,septemb] #a1 #bjbb4  7iii7 #bjba
 cal5d> ye> fil+ deadl9e ,! t]m #bjba   
cal5d> ye> fil+ deadl9e means ! date    

specifi$ 9 section #fjgb7;a7 ) respect  
to returns = cal5d> ye> #bjba4 ,su* date
 %all be det]m9$ aft] tak+ into acc\nt  
any p]iod disreg>d$ "u section #gejh;,a 
if su* disreg>d applies to sub/antially 
all returns = cal5d> ye> #bjba to :i*   
section #fjgb7;a7 applies4  7#f7        
,application to c]ta9 individuals :o h n
 fil$ a return ( tax = #bjbj or #bjba at
 "t ( det]m9ation ,9 ! case ( any       
individual :o1 at ! "t ( any det]m9ation
 made pursuant to p>agraph 7#c71 has    
fil$ a tax return = nei!r ! ye> describ$
 9 p>agraph 7#a7 nor = ! ye> describ$ 9 
p>agraph 7#e77;,a71 ! ,secret>y %all1   
consi/5t ) rules simil> to ! rules (    
section #fdbh;,a7f77#e77;,h77i71 apply  
p>agraph 7#a7 on ! basis ( in=mation    
available to ! ,secret>y & %all1 on !   
basis ( su* in=mation1 det]m9e ! advance
 refund am\nt ) respect to su*          
individual4  7#g7 ,special rule relat$  
to "t ( fil+ return ,solely = purposes (
 ?is subsection1 a return ( tax %all n  
be treat$ z fil$ until su* return has   

be5 process$ by ! ,int]nal ,rev5ue      
,s]vice4  7#h7 ,re/riction on use (     
c]ta9 previ\sly issu$ prepaid debit c>ds
 ,paym5ts made by ! ,secret>y to        
individuals "u ?is section %all n be 9 !
 =m ( an increase 9 ! balance ( any     
previ\sly issu$ prepaid debit c>d if1 z 
( ! "t ( ! issuance ( su* c>d1 su* c>d 0
 issu$ solely = purposes ( mak+ paym5ts 
"u section #fdbh1 #fdbh;,a1 or #fdbh;,b4
  7g7 ,regulations ,! ,secret>y %all    
prescribe su* regulations or o!r        
guidance z may be necess>y or           
appropriate to c>ry out ! purposes ( ?is
 section1 includ+-- 7#a7 regulations or 
o!r guidance provid+ taxpay]s !         
opportunity to provide ! ,secret>y      
in=mation suffici5t to all[ ! ,secret>y 
to make paym5ts to su* taxpay]s "u      
subsection 7f7 7includ+ ! det]m9ation ( 
! am\nt ( su* paym5t7 if su* in=mation  
is n o!rwise available to ! ,secret>y1 &
  7#b7 regulations or o!r guidance to   
ensure to ! maximum ext5t adm9i/ratively
 practicable t1 9 det]m9+ ! am\nt ( any 

cr$it "u subsection 7a7 & any cr$it or  
refund "u subsection 7f71 an individual 
is n tak5 into acc\nt m ?an once1       
includ+ by diff]5t taxpay]s & includ+ by
 reason ( a *ange 9 jo9t return /atus or
 dep5d5t /atus betwe5 ! taxable ye> =   
:i* an advance refund am\nt is det]m9$ &
 ! taxable ye> = :i* a cr$it "u         
subsection 7a7 is det]m9$4  7h7 ,outrea*
 ,! ,secret>y %all c>ry out a robu/ &   
compreh5sive outrea* program to ensure t
 all taxpay]s describ$ 9 subsection     
7g77#a7 le>n ( _! eligibility = !       
advance refunds & cr$its "u subsection  
7f72 are advis$ ( ! opportunity to      
receive su* advance refunds & cr$its z  
provid$ "u subsection 7g77#a72 & are    
provid$ assi/ance 9 apply+ = su* advance
 refunds & cr$its4  4  7b7 ,treatm5t (  
c]ta9 possessions  7#a7 ,paym5ts to     
possessions ) mirror code tax sy/ems ,! 
,secret>y ( ! ,treasury %all pay to ea* 
possession ( ! ,unit$ ,/ates :i* has a  
mirror code tax sy/em am\nts equal to ! 
loss 7if any7 to t possession by reason 

( ! am5dm5ts made by ?is section4 ,su*  
am\nts %all be det]m9$ by ! ,secret>y ( 
! ,treasury bas$ on in=mation provid$ by
 ! gov]nm5t ( ! respective possession4  
7#b7 ,paym5ts to o!r possessions ,!     
,secret>y ( ! ,treasury %all pay to ea* 
possession ( ! ,unit$ ,/ates :i* does n 
h a mirror code tax sy/em am\nts e/imat$
 by ! ,secret>y ( ! ,treasury z be+     
equal to ! aggregate b5efits 7if any7 t 
w\ld h be5 provid$ to resid5ts ( su*    
possession by reason ( ! am5dm5ts made  
by ?is section if a mirror code tax     
sy/em _h be5 9 effect 9 su* possession4 
,! prec$+ s5t5ce %all n apply unless !  
respective possession has a plan1 :i*   
has be5 approv$ by ! ,secret>y ( !      
,treasury1 "u :i* su* possession w      
promptly di/ribute su* paym5ts to its   
resid5ts4  7#c7 ,inclusion (            
adm9i/rative exp5ses ,! ,secret>y ( !   
,treasury %all pay to ea* possession ( !
 ,unit$ ,/ates to :i* ! ,secret>y makes 
a paym5t "u p>agraph 7#a7 or 7#b7 an    
am\nt equal to ! less] (-- 7,a7 !       

increase 7if any7 ( ! adm9i/rative      
exp5ses ( su* possession-- 7i7 9 ! case 
( a possession describ$ 9 p>agraph 7#a71
 by reason ( ! am5dm5ts made by ?is     
section1 &  7ii7 9 ! case ( a possession
 describ$ 9 p>agraph 7#b71 by reason (  
c>ry+ out ! plan describ$ 9 su*         
p>agraph1 or  7,b7 #ejj1jjj 7#aj1jjj1jjj
 9 ! case ( ,pu]to ,rico74  ,! am\nt    
describ$ 9 subp>agraph 7,a7 %all be     
det]m9$ by ! ,secret>y ( ! ,treasury    
bas$ on in=mation provid$ by ! gov]nm5t 
( ! respective possession4  7#d7        
,coord9ation ) cr$it all[$ aga9/ unit$  
/ates income taxes ,no cr$it %all be    
all[$ aga9/ ,unit$ ,/ates income taxes  
"u section #fdbh;,c ( ! ,int]nal ,rev5ue
 ,code ( #aihf 7z add$ by ?is section71 
nor %all any cr$it or refund be made or 
all[$ "u subsection 7f7 ( su* section1  
to any p]son-- 7,a7 to :om a cr$it is   
all[$ aga9/ taxes impos$ by ! possession
 by reason ( ! am5dm5ts made by ?is     
section1 or  7,b7 :o is eligible = a    
paym5t "u a plan describ$ 9 p>agraph    

7#b74  7#e7 ,mirror code tax sy/em ,=   
purposes ( ?is subsection1 ! t]m mirror 
code tax sy/em means1 ) respect to any  
possession ( ! ,unit$ ,/ates1 ! income  
tax sy/em ( su* possession if ! income  
tax liability ( ! resid5ts ( su*        
possession "u su* sy/em is det]m9$ by   
ref]5ce to ! income tax laws ( ! ,unit$ 
,/ates z if su* possession 7 ! ,unit$   
,/ates4  7#f7 ,treatm5t ( paym5ts ,=    
purposes ( section #acbd ( title #ca1   
,unit$ ,/ates ,code1 ! paym5ts "u ?is   
subsection %all be treat$ 9 ! same mann]
 z a refund due f a cr$it provision     
ref]r$ to 9 subsection 7b77#b7 ( su*    
section4  7c7 ,adm9i/rative provisions  
7#a7 ,def9ition ( defici5cy ,section    
#fbaa7;b77#d77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by /rik+ &       
#fdbh;,b & ins]t+ #fdbh;,b1 & #fdbh;,c4 
7#b7 ,exception f r$uction or (fset ,any
 refund payable by reason ( section     
#fdbh;,c7f7 ( ! ,int]nal ,rev5ue ,code (
 #aihf 7z add$ by ?is section71 or any  
su* refund payable by reason (          

subsection 7b7 ( ?is section1 %all n    
be-- 7,a7 subject to r$uction or (fset  
pursuant to subsection 7c71 7d71 7e71 or
 7f7 ( section #fdjb ( ! ,int]nal       
,rev5ue ,code ( #aihf or any simil>     
au?ority p]mitt+ (fset1 or  7,b7 r$uc$  
or (fset by o!r assess$ ,f$]al taxes t  
w\ld o!rwise be subject to levy or      
collection4  7#c7 ,con=m+ am5dm5ts  7,a7
 ,p>agraph 7#b7 ( section #acbd7;b7 (   
title #ca1 ,unit$ ,/ates ,code1 is am5d$
 by ins]t+ #fdbh;,c1 aft] #fdbh;,b14    
7,b7 ,! table ( sections = sub*apt] ,b (
 *apt] #fe ( ! ,int]nal ,rev5ue ,code ( 
#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to section #fdbh;,a ! foll[+ new 
item3  ,sec4 #fdbh;,c4 #bjbb gas prices 
rebate4  4