,,ii  #aah? ,,congress  #a/ ,session    
,s4 #abgf  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #be1 #bjbc,mr4  
,durb9 7= himself & ,ms4 ,duckwor?7     
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to modify ! "w    
opportunity cr$it = c]ta9 y\? employees4
  #a4 ,%ort title ,?is ,act may be cit$ 
z ! ,help+ to ,enc\rage ,real           
,opportunities 7,,h]o7 = ,y\? ,act (    
#bjbc4  #b4 ,modification & ext5sion (  
"w opportunity cr$it = c]ta9 y\?        
employees  7a7 ,expansion ( cr$it =     
summ] y\?  7#a7 ,cr$it all[$ = ye>-r\nd 
employm5t ,section #ea7;d77#g77;,a7 ( ! 
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7,a7 by /rik+ clauses 7i7 &     
7iii7 & r$esignat+ clauses 7ii7 & 7iv7 z
 clauses 7i7 & 7ii71 respectively2  7,b7
 9 clause 7i7 7z s r$esignat$71 by /rik+
 7or if lat]1 on ,may #a ( ! cal5d> ye> 
involv$712  7,c7 by /rik+ ! p]iod at !  
end ( clause 7ii7 7z s r$esignat$7 &    

ins]t+ 1 &2 &  7,d7 add+ at ! end !     
foll[+ new clause3  7iii7 :o w be       
employ$ = n m ?an #bj h\rs p] week dur+ 
any p]iod betwe5 ,septemb] #af & ,april 
#cj 9 :i* su* individual is regul>ly    
att5d+ any second>y s*ool4  4  7#b7     
,increase 9 cr$it am\nt ,section        
#ea7;d77#g7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by /rik+ subp>agraph    
7,b7 & by r$esignat+ subp>agraph 7,c7 z 
subp>agraph 7,b74  7#c7 ,con=m+ am5dm5ts
  7,a7 ,subp>agraph 7,f7 ( section      
#ea7;d77#a7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by /rik+ summ]4  7,b7   
,p>agraph 7#g7 ( section #ea7;d7 ( su*  
,code is am5d$-- 7i7 by /rik+ summ] ea* 
place x appe>s 9 subp>agraphs 7,a72     
7ii7 9 subp>agraph 7,b71 z r$esignat$ by
 p>agraph 7#b71 by /rik+ subp>agraph    
7,a77iv7 & ins]t+ subp>agraph 7,a77ii72 
&  7iii7 by /rik+ summ] 9 ! head+ !re(4 
7b7 ,cr$it = disconnect$ y\?  7#a7 ,9   
g5]al ,p>agraph 7#a7 ( section #ea7;d7 (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by /rik+ or at ! end ( subp>agraph

 7,i71 by /rik+ ! p]iod at ! end (      
subp>agraph 7,j7 & ins]t+ 1 or1 & by    
add+ at ! end ! foll[+ new subp>agraph3 
7,k7 an disconnect$ y\?4  4  7#b7       
,disconnect$ y\? ,p>agraph 7#ad7 (      
section #ea7;d7 ( su* ,code is am5d$ to 
read z foll[s3  7#ad7 ,disconnect$ y\?  
,! t]m disconnect$ y\? means any        
individual :o-- 7,a7 7i7 is c]tifi$ by !
 designat$ local ag5cy z hav+ atta9$ age
 #af b n age #be on ! hir+ date1 &  7ii7
 has self-c]tifi$ 7on a =m prescrib$ by 
! ,secret>y7 t su* individual-- 7,i7 has
 n regul>ly att5d$ any second>y1        
te*nical1 or po/-second>y s*ool dur+ !  
#f-mon? p]iod prec$+ ! hir+ date1       
7,,ii7 has n be5 regul>ly employ$ dur+  
su* #f-mon? p]iod1 &  7,,iii7 is n      
readily employable by reason ( lack+ a  
suffici5t numb] ( basic skills1 or  7,b7
 is c]tifi$ by ! designat$ local ag5cy  
z-- 7i7 hav+ atta9$ age #af b n age #ba 
on ! hir+ date1 &  7ii7 an eligible fo/]
 *ild 7z def9$ 9 section                
#aeb7;f77#a77;,c77 :o 0 9 fo/] c>e dur+ 

! #ab-mon? p]iod end+ on ! hir+ date4  4
  7c7 ,effective date ,! am5dm5ts made  
by ?is section %all apply to individuals
 :o beg9 "w = ! employ] aft] ! date ( ! 
enactm5t ( ?is ,act4