,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajaid  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,augu/ #ca1 #bjbf,mr4 
,mrvan introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways &       
,means1 & 9 addition to ! ,committee on 
,education & ,work=ce1 = a p]iod to be  
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d ! ,national
 ,labor ,relations ,act & ! ,int]nal    
,rev5ue ,code ( #aihf to limit access ( 
employ]s to ,f$]al funds & tax cr$its   
:ile engag$ 9 a lock-out ( employees4   
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,prev5t+ ,rev5ue ,opportunities =     
,workplace ,lock\ts & ,retaliation ,act 
or ,,pro-,,"w ,act4  #b4 ,prohibition on
 ,f$]al funds dur+ lock-outs ,!         
,national ,labor ,relations ,act 7#bi   
,u4,s4,c4 #aea et seq47 is am5d$ by add+
 at ! end ! foll[+3  #bj4 ,prohibition  
on ,f$]al funds dur+ lock-outs  7a7 ,9  
g5]al ,beg9n+ on ,janu>y #a1 #bjbf1 &   

not)/&+ any o!r provision ( law1 no     
,f$]al funds may be made available to1  
or obligat$ or exp5d$ by1 an employ]    
dur+-- 7#a7 any lock-out p]iod2 &  7#b7 
7,a7 if no prec$+ lock-out p]iod has    
occurr$ ) respect to su* employ]1 an    
additional p]iod t-- 7i7 beg9s on ! fir/
 day foll[+ ! lock-out p]iod2 &  7ii7 is
 equal 9 l5g? to ! numb] ( days 9 su*   
lock-out p]iod2 &  7,b7 9 any o!r case1 
! #a-ye> p]iod beg9n+ on ! day foll[+ ! 
lock-out p]iod4  7b7 ,reimbursem5t ,ea* 
employ] %all reimburse ! ,f$]al         
,gov]nm5t = any funds obligat$ or exp5d$
 by ! employ] 9 violation ( subsection  
7a7 dur+ any "p ( a lock-out p]iod t    
occurr$ dur+ ! p]iod beg9n+ on ,janu>y  
#a1 #bjbf1 & end+ on ! date ( enactm5t (
 ! ,prev5t+ ,rev5ue ,opportunities =    
,workplace ,lock\ts & ,retaliation ,act4
  7c7 ,lock-,out p]iod def9$ ,= purposes
 ( ?is section1 ! t]m lock-out p]iod    
means1 ) respect to an employ]1 any     
p]iod ( "t dur+ :i* su* employ] is      
engag$ 9 a lock-out ( employees4  4  #c4

 ,d5ial ( tax cr$its = corporations     
engag$ 9 lock-out ( employees  7a7 ,9   
g5]al ,"p ,,iv ( sub*apt] ,a ( *apt] #a 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by add+ at ! end ! foll[+ new     
subp>t3  ,h ,d5ial ( cr$its =           
corporations engag$ 9 lock-,out (       
employees  ,sec4 #ed4 ,d5ial ( cr$its = 
corporations engag$ 9 lock-out (        
employees4  #ed4 ,d5ial ( cr$its =      
corporations engag$ 9 lock-out (        
employees  7a7 ,9 g5]al ,9 ! case ( a   
corporation ) respect to :i* a lock-out 
p]iod occurs dur+ any taxable ye>-- 7#a7
 if no prec$+ lock-out p]iod has occurr$
 ) respect to su* corporation dur+ su*  
taxable ye>1 no cr$it %all be all[$ "u  
?is title ) respect to su* corporation =
 su* taxable ye> to ! ext5t ( ! am\nt ( 
su* cr$it t is prop]ly allocable to su* 
lock-out p]iod1 &  7#b7 9 any o!r case1 
no cr$it %all be all[$ "u ?is title )   
respect to su* corporation = su* taxable
 ye>4  ,! prec$+ s5t5ce %all n apply )  
respect to any cr$it directly           

attributable to a paym5t ( tax by !     
corporation4  7b7 ,lock-,out p]iod ,=   
purposes ( ?is section1 ! t]m lock-out  
p]iod means1 ) respect to any           
corporation = any taxable ye>1 any p]iod
 ( "t dur+ :i* su* corporation is engag$
 9 a lock-out ( employees 7)9 ! mean+ ( 
! ,national ,labor ,relations ,act74    
7c7 ,aggregation rule ,all p]sons :i*   
are treat$ z a s+le employ] "u          
subsections 7a7 & 7b7 ( section #eb %all
 be treat$ z a s+le corporation4  7d7   
,regulations ,! ,secret>y1 9            
consultation ) ! ,secret>y ( ,labor1    
%all prescribe su* regulations or o!r   
guidance z may be necess>y or           
appropriate to c>ry out ! purposes ( ?is
 section4  4  7b7 ,cl]ical am5dm5t ,!   
table ( subp>ts = "p ,,iv ( sub*apt] ,a 
( *apt] #a ( su* ,code is am5d$ by add+ 
at ! end ! foll[+ new item3  ,subp>t ,h4
 ,d5ial ( cr$its = corporations engag$ 9
 lock-out ( employees4  4  7c7          
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      

beg9n+ aft] ,decemb] #ca1 #bjbe4