,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #gijc  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #i1 #bjbd,mrs4 
,gonzlez-,coln 7= h]self1 ,mr4 ,torres (
 ,new ,york1 & ,mr4 ,soto7 introduc$ !  
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to all[ elective paym5t (         
applicable cr$its to bona fide resid5ts 
( & entities organiz$ "u ! laws ( ,pu]to
 ,rico4  #a4 ,availability ( elective   
paym5t ( applicable cr$its to ,pu]to    
,rican resid5ts & entities  7a7 ,9 g5]al
 ,section #fdag7;d77#a77;,a7 ( !        
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ or & ! end ( clause 7v71 by    
/rik+ ! p]iod at ! end ( clause 7vi7 &  
ins]t+ 1 or1 & by add+ at ! end ! foll[+
 new clause3  7vii7 a public entity1    
nonpr(it organization1 or electric      
coop]ative organiz$ "u ! laws ( ,pu]to  
,rico4  4  7b7 ,exception f requirem5t t
 prop]ty is locat$ 9 ! ,unit$ ,/ates    
,section #fdag7;d77#b7 ( su* ,code is   

am5d$ 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 9 ! case ( prop]ty :i* is us$      
pr$om9ately 9 a ,unit$ ,/ates           
possession1 )\t reg>d to sections       
#ej7;b77#a7 & #cj;,c7e77#c74  4  7c7    
,effective date ,! am5dm5ts made by ?is 
section %all apply to facilities &      
prop]ty plac$ 9 s]vice aft] ! date ( !  
enactm5t ( ?is section4