,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #ajadg  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,novemb] #ae1         
#bjbd,ms4 ,plaskett introduc$ ! foll[+  
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to all[ =
 a cr$it aga9/ tax = employ]s (         
res]vi/s4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,res]ve ,employ]s          
,compreh5sive ,relief & ,uni=m          
,inc5tives on ,taxes ,act ( #bjbd or z !
 ,,recruit ,act ( #bjbd4  #b4 ,res]vi/  
employm5t cr$it  7a7 ,all[ance ( cr$it  
,subp>t ,d ( "p ,,iv ( sub*apt] ,a (    
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new section3  #de;,,bb4 ,res]vi/       
employm5t cr$it  7a7 ,e/abli%m5t ( cr$it
 ,= purposes ( section #ch1 9 ! case (  
an eligible employ]1 ! res]vi/ employm5t
 cr$it = any taxable ye> is an am\nt    
equal to #dj p]c5t ( ! wages paid or    
incurr$ to qualifi$ res]vi/s by su*     
employ] dur+ su* taxable ye>4  7b7      

,limitation  7#a7 ,9 g5]al ,! res]vi/   
employm5t cr$it det]m9$ "u subsection   
7a71 ) respect to any qualifi$ res]vi/ =
 any taxable ye>1 %all n exce$ ! res]vi/
 cr$it am\nt4  7#b7 ,res]vi/ cr$it am\nt
 ,= purposes ( ?is section1 ! t]m       
res]vi/ cr$it am\nt means1 ) respect to 
a qualifi$ res]vi/ = a taxable ye>1 an  
am\nt equal to ! sum (-- 7,a7 #a1jjj1   
plus  7,b7 9 ! case ( a qualifi$        
res]vi/-- 7i7 ) #cj or m days1 & few]   
?an #ij days1 ( s]vice 9 ! uni=m$       
s]vices dur+ su* ye>1 #c1jjj1  7ii7 )   
#ij or m days1 & few] ?an #ahj days1 (  
s]vice 9 ! uni=m$ s]vices dur+ su* ye>1 
#e1jjj1 &  7iii7 ) #ahj or m days (     
s]vice 9 ! uni=m$ s]vices dur+ su* ye>1 
#aj1jjj4  7#c7 ,days ( s]vice ,=        
purposes ( p>agraph 7#b71 any day (     
s]vice-- 7,a7 %all n be tak5 into acc\nt
 if su* day con/itutes inactive-duty    
tra9+1 or active duty or full-"t        
,national ,gu>d duty = a p]iod ( #cj    
days or less1 &  7,b7 %all only be tak5 
into acc\nt ) respect to a qualifi$     

res]vi/ employ$ by an eligible employ]  
to ! ext5t su* days are dur+ a p]iod (  
employm5t ( su* res]vi/ by su* employ]4 
7#d7 ,qualifi$ res]vi/ ,! t]m qualifi$  
res]vi/ means1 ) respect to a taxable   
ye>1 an individual :o is1 at any "t dur+
 su* taxable ye>1 a memb] ( ! ,national 
,gu>d or a res]ve compon5t ( ! ,arm$    
,=ces1 z nam$ 9 section #ajaja ( title  
#aj1 ,unit$ ,/ates ,code1 9 active      
/atus4  7#e7 ,res]ve compon5t ,! t]m    
res]ve compon5t means any ( ! res]ve    
compon5ts ( ! ,arm$ ,=ces nam$ 9 section
 #ajaja ( title #aj1 ,unit$ ,/ates      
,code4  7#f7 ,national ,gu>d ,! t]m     
,national ,gu>d has ! mean+ giv5 su* t]m
 9 section #aja7c7 ( title #cb1 ,unit$  
,/ates ,code4  7#g7 ,s]vice 9 ! uni=m$  
s]vices ,! t]m s]vice 9 ! uni=m$ s]vices
 means active duty or full-"t ,national 
,gu>d duty = a p]iod ( m ?an #cj days1 b
 does n include active ,gu>d & ,res]ve  
duty4  7#h7 ,active /atus ,! t]m active 
/atus has ! mean+ giv5 su* t]m 9 section
 #aja ( title #aj1 ,unit$ ,/ates ,code4 

7#i7 ,inactive-duty tra9+ ,! t]m        
inactive-duty tra9+ has ! mean+ giv5 su*
 t]m 9 section #aja ( title #aj1 ,unit$ 
,/ates ,code4  7c7 ,eligible employ] ,= 
purposes ( ?is section1 ! t]m eligible  
employ] means any employ] :i*-- 7#a7 has
 an av]age ( less ?an #ejj employees    
employ$ on bus9ess days dur+ ! taxable  
ye>1  7#b7 meets ! gross receipts te/ ( 
section #ddh7;c7 = ! taxable ye>1 &     
7#c7 is n a tax %elt] prohibit$ f us+ ! 
ca% receipts & disbursem5ts me?od (     
acc\nt+ "u section #ddh7;a77#c74  ,9 !  
case ( any taxpay] :i* is n a           
corporation or p>tn]%ip1 ! gross        
receipts te/ ( section #ddh7;c7 %all1 = 
purposes ( p>agraph 7#b7 ( ?is          
subsection1 be appli$ 9 ! same mann] z  
if su* taxpay] 7 a corporation or       
p>tn]%ip4  7d7 ,aggregation rule ,all   
p]sons treat$ z a s+le employ] "u       
subsection 7b71 7c71 7m71 or 7o7 (      
section #dad %all be treat$ z #a employ]
 = purposes ( ?is section4  7e7         
,election ,to h cr$it n apply  7#a7 ,9  

g5]al ,a taxpay] may elect to h ?is     
section n apply = any taxable ye>4  7#b7
 ,o!r rules ,rules simil> to ! rules (  
p>agraphs 7#b7 & 7#c7 ( section #ea7;j7 
%all apply = purposes ( ?is subsection4 
4  7b7 ,cr$it "p ( g5]al bus9ess cr$it  
,section #ch7;b7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by /rik+ plus at 
! end ( p>agraph 7#dj71 by /rik+ ! p]iod
 at ! end ( p>agraph 7#da7 & ins]t+ 1   
plus1 & by add+ at ! end ! foll[+ new   
p>agraph3  7#db7 9 ! case ( an eligible 
employ] 7z def9$ 9 section #de;,,bb7c771
 ! res]vi/ employm5t cr$it det]m9$ "u   
section #de;,,bb7a74  4  7c7 ,cr$it     
all[$ aga9/ ,,amt ,subp>agraph 7,b7 (   
section #ch7;c77#d7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by r$esignat+   
clauses 7x7 ?r\gh 7xii7 z clauses 7xi7  
?r\gh 7xiii71 respectively1 & by ins]t+ 
aft] clause 7ix7 ! foll[+ new clause3   
7x7 ! cr$it det]m9$ "u section #de;,,bb1
  4  7d7 ,con=m+ am5dm5ts  7#a7 ,d5ial (
 d\ble b5efit ,section #bhj;,c7a7 ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 

by ins]t+ #de;,,bb7a71 aft] #de,s7a714  
7#b7 ,election ,to h cr$it n apply      
,section #feja7m7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by ins]t+        
#de;,,bb7d71 aft] #de;,h7g714  7#c7     
,cl]ical am5dm5t ,! table ( sections =  
subp>t ,d ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new item3  ,sec4 #de;,,bb4 ,res]vi/    
employm5t cr$it4  4  7e7 ,treatm5t (    
possessions  7#a7 ,paym5ts to           
possessions  7,a7 ,mirror code          
possessions ,! ,secret>y ( ! ,treasury  
%all pay to ea* possession ( ! ,unit$   
,/ates ) a mirror code tax sy/em am\nts 
equal to ! loss 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 possession ( ! ,unit$ ,/ates4
  7,b7 ,o!r possessions ,! ,secret>y ( !
 ,treasury %all pay to ea* possession ( 
! ,unit$ ,/ates :i* does n h a mirror   

code tax sy/em ! am\nt e/imat$ by !     
,secret>y ( ! ,treasury z be+ equal to !
 loss to t possession t w\ld h occurr$  
by reason ( ! am5dm5ts made by ?is      
section if a mirror code tax sy/em _h   
be5 9 effect 9 su* possession4 ,! prec$+
 s5t5ce %all n apply ) respect to any   
possession ( ! ,unit$ ,/ates unless su* 
possession e/abli%es to ! satisfaction (
 ! ,secret>y t ! possession has         
implem5t$ 7or1 at ! discretion ( !      
,secret>y1 w implem5t7 an income tax    
b5efit :i* is sub/antially equival5t to 
! income tax cr$it 9 effect aft] !      
am5dm5ts made by ?is section4  7#b7     
,coord9ation ) cr$it all[$ aga9/ unit$  
/ates income taxes ,! cr$it all[$ "u    
section #de;,,bb ( ! ,int]nal ,rev5ue   
,code ( #aihf 7z add$ by ?is section7 to
 any eligible employ] ) respect to any  
qualifi$ res]vi/ %all be r$uc$ by !     
am\nt ( any cr$it 7or o!r tax b5efit    
describ$ 9 p>agraph 7#a77;,b77 aga9/    
income taxes impos$ by a possession ( ! 
,unit$ ,/ates all[$ to su* employ] )    

respect to su* res]vi/ by reason ( ?is  
section = ! taxable ye>4  7#c7          
,def9itions & special rules  7,a7       
,possession ( ! ,unit$ ,/ates ,=        
purposes ( ?is subsection1 ! t]m        
possession ( ! ,unit$ ,/ates %all       
include su* possessions z are specifi$ 9
 section #icg7;a77#a7 ( ! ,int]nal      
,rev5ue ,code ( #aihf4  7,b7 ,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,c7     
,treatm5t ( paym5ts ,= purposes (       
section #acbd7;b77#b7 ( title #ca1      
,unit$ ,/ates ,code1 ! paym5ts "u ?is   
subsection %all be treat$ 9 ! same mann]
 z a refund due f cr$it provisions      
describ$ 9 su* section4  7f7 ,effective 
date ,! am5dm5ts made by ?is section    

%all apply to wages paid 9 taxable ye>s 
beg9n+ aft] ,decemb] #ca1 #bjbc4