,,ii  #aag? ,,congress  #b;d ,session   
,s4 #cfbe  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,febru>y #aj1 #bjbb,ms4
 ,hassan 7= h]self1 ,mr4 ,scott ( ,s\?  
,c>ol9a1 ,mr4 ,w>n]1 ,mrs4 ,capito1 &   
,mr4 ,c>d97 introduc$ ! foll[+ bill2 :i*
 0 read twice & ref]r$ to ! ,committee  
on ,f9ance  ,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