,,ii  #aah? ,,congress  #b;d ,session   
,s4 #ebdi  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #be1         
#bjbd,mr4 ,rubio 7= himself1 ,mrs4      
,capito1 ,mr4 ,braun1 & ,mr4 ,scott (   
,florida7 introduc$ ! foll[+ bill2 :i* 0
 read twice & ref]r$ to ! ,committee on 
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to d5y c]ta9 gre5 
en]gy tax b5efits to companies connect$ 
to c]ta9 c\ntries ( conc]n4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,no     
,(ficial ,giveaways ,( ,taxpay]s'       
,income to ,oppressive ,nations ,act or 
! ,,no ,,gotion ,act4  #b4 ,d5ial ( gre5
 en]gy tax b5efits to companies connect$
 to c\ntries ( conc]n  7a7 ,9 g5]al     
,*apt] #gg ( ! ,int]nal ,rev5ue ,code ( 
#aihf is am5d$ by add+ at ! end ! foll[+
 new section3  #geca4 ,d5ial ( gre5     
en]gy tax b5efits to companies connect$ 
to c\ntries ( conc]n  7a7 ,9 g5]al ,9 ! 
case ( any disqualifi$ company1 ?is     
title %all be appli$ )\t reg>d to       
sections #cj;,c1 #dj1 #dj;,a1 #dj;,b1   

#de1 #de,q1 #de,u1 #de,v1 #de,w1 #de,x1 
#de,y1 #de,z1 #dh1 #dh;,c1 #dh;,e1      
#agi;,d1 #fdbf7;c71 #fdbf7;d71          
#fdbf7;e71 & #fdbg7;e74  7b7            
,disqualifi$ company ,= purposes ( ?is  
section-- 7#a7 ,9 g5]al ,! t]m          
disqualifi$ company means-- 7,a7 any    
entity-- 7i7 controll$ by ! gov]nm5t (  
#a or m c\ntries ( conc]n1 or  7ii7     
organiz$ "u ! laws ( a c\ntry ( conc]n1 
7,b7 any entity controll$ by an entity  
describ$ 9 subp>agraph 7,a71 or  7,c7   
any entity own$ by an entity describ$ 9 
subp>agraph 7,a71 includ+ any entity =  
:i*1 on any date dur+ ! mo/ rec5t       
#ab-mon? p]iod1 n less ?an #be p]c5t ( !
 equity int]e/s 9 su* entity are held   
directly or indirectly by #a or m       
entities describ$ 9 subp>agraph 7,a71   
includ+ ?r\gh-- 7i7 int]e/s 9           
co-inve/m5t vehicles1 jo9t v5tures1 or  
simil> arrangem5ts1 or  7ii7 any        
d]ivative f9ancial in/rum5t or          
contractual arrangem5t betwe5 ! entity &
 an entity describ$ 9 subp>agraph 7,a71 

includ+ any su* in/rum5t or contract t  
seeks to replicate any f9ancial return )
 respect to su* entity or int]e/ 9 su*  
entity4  7#b7 ,c\ntry ( conc]n ,! t]m   
c\ntry ( conc]n means-- 7,a7 ! ,p's     
,republic ( ,*9a1  7,b7 ! ,russia       
,f$]ation1  7,c7 ! ,islamic ,republic ( 
,iran1  7,d7 ! ,democratic ,p's         
,republic ( ,korea1  7,e7 ! ,republic ( 
,cuba1  7,f7 ! ,boliv]ian ,republic (   
,v5ezuela dur+ any p]iod ( "t dur+ :i*  
,ni*olas ,maduro is ,presid5t ( !       
,republic1 or  7,g7 ! ,syrian ,arab     
,republic4  7#c7 ,control ,! t]m control
 has ! mean+ giv5 su* t]m "u section    
#ied7;d77#c71 det]m9$ by treat+ ! rules 
( section #ieh7;a77#b7 z apply+ to bo?  
=eign & dome/ic corporations1 p>tn]%ips1
 tru/s1 & e/ates4  4  7b7 ,cl]ical      
am5dm5t ,! table ( sections = *apt] #gg 
( su* ,code is am5d$ by add+ at ! end ! 
foll[+ new item3  ,sec4 #geca4 ,d5ial ( 
gre5 en]gy tax b5efits to companies     
connect$ to c\ntries ( conc]n4  4  7c7  
,effective date ,! am5dm5ts made by ?is 

section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4