,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #ghba  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #bf1 #bjbd,mr4   
,gallego introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide = a tax cr$it 
) respect to fight+ retail crime1 & =   
o!r purposes4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,saf] ,am]ican ,family 
,ent]prise ,retail ,act ( #bjbd or !    
,,safe ,retail ,act ( #bjbd4  #b4       
,retail !ft prev5tion cr$it = small     
retail bus9esses  7a7 ,9 g5]al ,subp>t  
,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by add+ at ! end ! foll[+ new     
section3  #de;,,bb4 ,retail !ft         
prev5tion cr$it = small retail bus9esses
  7a7 ,9 g5]al ,= purposes ( section    
#ch1 9 ! case ( any eligible small      
retail bus9ess op]ator1 ! retail !ft    
prev5tion cr$it det]m9$ "u ?is section =
 any taxable ye> is an am\nt equal to   
#ej p]c5t ( s mu* ( ! eligible          

exp5ditures = ! taxable ye> z exce$s    
#bej b does n exce$ #e1jjj4  7b7        
,limitation ,! cr$it det]m9$ "u         
subsection 7a7 ) respect to ! taxpay] = 
any taxable ye> %all n exce$ ! excess   
7if any7 ( #b1ejj ov] ! aggregate cr$its
 all[$ "u ?is section ) respect to !    
taxpay] = all prior taxable ye>s4  7c7  
,eligible small retail bus9ess op]ator  
,= purposes ( ?is section1 ! t]m        
eligible small retail bus9ess op]ator   
means a p]son t is-- 7#a7 n an          
applicable l>ge employ] 7z def9$ 9      
section #dihj;,h7c771 &  7#b7 engag$ 9 !
 trade or bus9ess ( sell+ tangible      
p]sonal prop]ty at retail f an (fice1   
/ore1 or any o!r physical location op5  
to ! public4  7d7 ,eligible exp5ditures 
7#a7 ,9 g5]al ,= purposes ( ?is section1
 ! t]m eligible exp5ditures means1 )    
respect to any eligible small retail    
bus9ess op]ator = any taxable ye>1      
am\nts paid or incurr$ by su* op]ator   
dur+ su* taxable ye> =-- 7,a7 conduct+  
employee security tra9+ & backgr\nd     

*ecks1  7,b7 limit+ & prev5t+ access to 
! p]sonal prop]ty to be sold at retail 9
 ! possession ( ! op]ator1  7,c7 acquir+
 non-le?al devices us$ to det]1 prev5t1 
or mitigate aga9/ ! !ft ( su* p]sonal   
prop]ty1  7,d7 protect+ any facility 9  
:i* ! op]ator /ores su* p]sonal prop]ty1
  7,e7 in/all+ security light+1 cam]as1 
record+ equipm5t1 & intrusion detection 
s5sors1  7,f7 conduct+ a security       
vuln]ability assessm5t1  7,g7 implem5t+ 
a site security plan1 or  7,h7 tak+ su* 
o!r measures = ! prev5tion ( !ft ( su*  
p]sonal prop]ty z ! ,secret>y may by    
regulation prescribe4  7#b7 ,purpose    
requirem5t ,am\nts describ$ 9 p>agraph  
7#a7 %all be tak5 into acc\nt only to ! 
ext5t t su* am\nts are paid or incurr$ =
 ! purpose ( det]r+1 prev5t+1 or        
mitigat+ aga9/ ! loss ( p]sonal prop]ty 
to be sold by ! eligible small retail   
bus9ess op]ator at retail4  7e7         
,aggregation rule ,all p]sons treat$ z a
 s+le employ] "u subsection 7b71 7c71   
7m71 or 7o7 ( section #dad %all be      

treat$ z "o p]son = purposes ( ?is      
section4  7f7 ,regulations ,! ,secret>y 
may prescribe su* regulations z may be  
necess>y or appropriate to c>ry out !   
purposes ( ?is section1 includ+         
regulations to specify ! non-le?al      
devices describ$ 9 subsection           
7d77#a77;,c74  7g7 ,t]m9ation ,?is      
section %all n apply ) respect to any   
am\nts paid or incurr$ aft] ,decemb]    
#ca1 #bjbi4  4  7b7 ,no d\ble b5efit    
,section #bhj;,c ( su* ,code is am5d$ by
 add+ at ! end ! foll[+ new subsection3 
7i7 ,cr$it = retail !ft prev5tion =     
small bus9esses ,no d$uction %all be    
all[$ = t portion ( ! exp5ses o!rwise   
all[able z a d$uction tak5 into acc\nt 9
 det]m9+ ! am\nt ( cr$it "u section     
#de;,,bb = ! taxable ye>4  4  7c7 ,cr$it
 all[$ z "p ( g5]al bus9ess cr$it       
,section #ch7;b7 ( su* ,code is am5d$ 9 
p>agraph 7#dj7 by /rik+ plus1 9 p>agraph
 7#da7 by /rik+ ! p]iod & ins]t+ 1 plus1
 & by add+ at ! end ! foll[+ new        
p>agraph3  7#db7 9 ! case ( an eligible 

small retail bus9ess op]ator 7z def9$ 9 
section #de;,,bb7c771 ! retail !ft      
prev5tion cr$it det]m9$ "u section      
#de;,,bb7a74  4  7d7 ,cl]ical am5dm5t ,!
 table ( sections = subp>t ,d ( "p ,,iv 
( sub*apt] ,a ( *apt] #a ( su* ,code is 
am5d$ by add+ at ! end ! foll[+ new     
item3  ,sec4 #de;,,bb4 ,retail !ft      
prev5tion cr$it = small retail          
bus9esses4  4  7e7 ,effective date ,!   
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4