,,ii  #aag? ,,congress  #a/ ,session    
,s4 #bgad  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #ac1         
#bjba,mr4 ,m55dez 7= himself & ,mrs4    
,gillibr&7 introduc$ ! foll[+ bill2 :i* 
0 read twice & ref]r$ to ! ,committee on
 ,f9ance  ,a ,,bill  ,to am5d ! ,int]nal
 ,rev5ue ,code ( #aihf to provide funds 
= adm9i/ration ( ! e>n$ income tax cr$it
 9 ,pu]to ,rico4  #a4 ,fund+ =          
adm9i/ration ( ,pu]to ,rico e>n$ income 
tax cr$it ,section #gecj7;a77#a7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by r$esignat+ subp>agraph 7,b7 z        
subp>agraph 7,c7 & by ins]t+ aft]       
subp>agraph 7,a7 ! foll[+ new           
subp>agraph3  7,b7 9 ! case ( cal5d>    
ye>s #bjba ?r\gh #bjbe1 ! less] (-- 7i7 
! exp5ditures made by ,pu]to ,rico dur+ 
all su* cal5d> ye>s = adm9i/ration ( !  
e>n$ income tax cr$it = taxable ye>s    
beg9n+ 9 or ) su* cal5d> ye>s1 or  7ii7 
#d1ahb1aag1 plus  4