,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #iice  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,octob] #d1 #bjbd,ms4 
,p]ez introduc$ ! foll[+ bill2 :i* 0    
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to e/abli% a refundable  
tax cr$it = ! addition ( skirt+ to c]ta9
 manufactur$ homes4  #a4 ,%ort title    
,?is ,act may be cit$ z ! ,l[]+ ,en]gy  
,co/s = ,manufactur$ ,home[n]s ,act4    
#b4 ,refundable cr$it = manufactur$ home
 skirt+ exp5ses  7a7 ,9 g5]al ,subp>t ,c
 ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new section3  
#cf;,c4 ,cr$it = manufactur$ home skirt+
 exp5ses  7a7 ,9 g5]al ,9 ! case ( an   
individual1 !re %all be all[$ z a cr$it 
aga9/ ! tax impos$ by ?is subtitle an   
am\nt equal to #bj p]c5t ( ! manufactur$
 home skirt+ exp5ses paid or incurr$ by 
! individual dur+ ! taxable ye>4  7b7   
,limitations  7#a7 ,limitation bas$ on  
modifi$ adju/$ gross income ,subsection 

7a7 %all n apply to any taxpay] = any   
taxable ye> if ! taxpay]'s modifi$      
adju/$ gross income 7z def9$ 9 section  
#cf7;b77#b77;,b77 exce$s-- 7,a7 9 ! case
 ( a jo9t return1 #cjj1jjj1 &  7,b7 9   
any o!r case1 #aej1jjj4  7#b7 ,doll>    
limit on am\nt cr$itable ,! aggregate   
am\nt ( ! cr$it all[$ "u subsection 7a7 
) respect to any taxpay] %all n exce$   
#ejj4  7c7 ,manufactur$ home skirt+     
exp5ses ,= purposes ( ?is section-- 7#a7
 ,9 g5]al ,! t]m manufactur$ home skirt+
 exp5ses means exp5ses relat+ to !      
addition ( skirt+ to a qualify+         
manufactur$ home4  7#b7 ,qualify+       
manufactur$ home ,! t]m qualify+        
manufactur$ home means a manufactur$    
home :i*-- 7,a7 is describ$ 9 section   
#fjc7f7 ( ! ,national ,manufactur$ ,h\s+
 ,con/ruction & ,safety ,/&>ds ,act (   
#aigd 7#db ,u4,s4,c4 #edjb7f771  7,b7 0 
built aft] #aigf1 &  7,c7 is us$ z !    
prim>y resid5ce ( ! taxpay]4  7#c7      
,skirt+ ,! t]m skirt+ means             
wea!r-resi/ant mat]ial us$ to enclose ! 

space f ! bottom ( ! manufactur$ home to
 grade4  4  7b7 ,con=m+ am5dm5ts  7#a7  
,section #fbaa7;b77#d77;,a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by      
ins]t+ #cf;,c1 aft] #cf;,b14  7#b7      
,p>agraph 7#b7 ( section #acbd7;b7 (    
title #ca1 ,unit$ ,/ates ,code1 is am5d$
 by ins]t+ #cf;,c1 aft] #cf;,b14  7#c7  
,! table ( sections = subp>t ,c ( "p    
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] ! item relat+ to section 
#cf;,b ! foll[+ new item3  ,sec4 #cf;,c4
 ,cr$it = manufactur$ home skirt+       
exp5ses4  4  7c7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbd4