,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #beg  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #aj1          
#bjbc,miss ,gonzlez-,coln 7= h]self1    
,mr4 ,torres ( ,new ,york1 ,mr4 ,soto1 &
 ,mr4 ,moylan7 introduc$ ! foll[+ bill2 
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to make resid5ts (
 ,pu]to ,rico eligible = ! e>n$ income  
tax cr$it4  #a4 ,%ort title ,?is ,act   
may be cit$ z ! ,e>n$ ,income ,tax      
,cr$it ,equity = ,pu]to ,rico ,act (    
#bjbc4  #b4 ,pu]to ,rico resid5ts       
eligible = e>n$ income tax cr$it  7a7 ,9
 g5]al ,section #cb ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by add+ at ! end
 ! foll[+ new subsection3  7n7 ,resid5ts
 ( ,pu]to ,rico  7#a7 ,9 g5]al ,9 ! case
 ( resid5ts ( ,pu]to ,rico-- 7,a7 !     
,unit$ ,/ates %all be treat$ z includ+  
,pu]to ,rico = purposes ( subsections   
7c77#a77;,a77ii77,i7 & 7c77#c77;,c71    
7,b7 subsection 7c77#a77;,d7 %all n     
apply to nonresid5t ali5 individuals :o 

are resid5ts ( ,pu]to ,rico1 &  7,c7    
adju/$ gross income & gross income %all 
be comput$ )\t reg>d to section #icc =  
purposes ( subsections 7a77#b77;,b7 &   
7c77#b77;,a77i74  7#b7 ,limitation ,!   
cr$it all[$ "u ?is section by reason (  
?is subsection = any taxable ye> %all n 
exce$ ! am\nt1 det]m9$ "u regulations or
 o!r guidance promulgat$ by ! ,secret>y1
 t a simil>ly situat$ taxpay] w\ld      
receive if resid+ 9 a ,/ate4  4  7b7    
,*ild tax cr$it n r$uc$ ,subclause      
7,,ii7 ( section #bd7;d77#a77;,b77ii7 ( 
su* ,code is am5d$ by ins]t+ be=e !     
p]iod 7det]m9$ )\t reg>d to section     
#cb7n7 9 ! case ( resid5ts ( ,pu]to     
,rico74  7c7 ,t]m9ation ( annual        
reimbursem5t = ,pu]to ,rico e>n$ income 
tax cr$it  7#a7 ,9 g5]al ,section       
#gecj7;a77#a7 ( su* ,code is am5d$ by   
/rik+ cal5d> ye> #bjba & ea* cal5d> ye> 
!reaft] & ins]t+ cal5d> ye>s #bjba1     
#bjbb1 & #bjbc4  7#b7 ,con=m+ am5dm5t   
,section #gecj7;a77#a77;,b7 ( su* ,code 
is am5d$ by /rik+ 9 ! case ( cal5d> ye>s

 #bjba ?r\gh #bjbe1 ! less] ( & ins]t+ !
 less] (4  7d7 ,effective date ,!       
am5dm5t made %all apply to taxable ye>s 
beg9n+ aft] ,decemb] #ca1 #bjbc4