,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajdid  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,septemb] #ag1        
#bjbf,mrs4 ,f\%ee introduc$ ! foll[+    
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means1 & 9 addition to !       
,committees on ! ,judici>y1 & ,homel&   
,security1 = 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 ! ,int]nal ,rev5ue    
,code ( #aihf to provide ,am]ican t>iff 
rebates1 & = o!r purposes4  #a4 ,%ort   
title  ,?is ,act may be cit$ z !        
,am]ican ,t>iff ,rebate ,act4  #b4      
,am]ican t>iff rebates  7a7 ,9 g5]al    
,sub*apt] ,b ( *apt] #fe ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #fdbh;,b ! foll[+ new     
section3  #fdbh;,c4 ,am]ican t>iff      
rebates  7a7 ,9 g5]al ,9 ! case ( an    
eligible individual1 !re %all be all[$ z
 a cr$it aga9/ ! tax impos$ by subtitle 
,a = ! fir/ taxable ye> beg9n+ 9 #bjbf  

an am\nt equal to ! sum (--  7#a7 #b1jjj
 7#d1jjj 9 ! case ( a jo9t return71 plus
  7#b7 an am\nt equal to ! product (    
#fjj multipli$ by ! numb] ( dep5d5ts ( !
 taxpay] = su* taxable ye>4  7b7        
,treatm5t ( cr$it ,! cr$it all[$ by     
subsection 7a7 %all be treat$ z all[$ by
 subp>t ,c ( "p ,,iv ( sub*apt] ,a (    
*apt] #a4  7c7 ,limitation bas$ on      
adju/$ gross income  7#a7 ,9 g5]al ,!   
am\nt ( ! cr$it all[$ by subsection 7a7 
7det]m9$ )\t reg>d to ?is subsection &  
subsection 7e77 %all be r$uc$ 7b n bel[ 
z]o7 by ! am\nt :i* be>s ! same ratio to
 su* cr$it 7z s det]m9$7 z--  7,a7 !    
excess (-- 7i7 ! taxpay]'s adju/$ gross 
income = su* taxable ye>1 ov]  7ii7     
#ge1jjj1 be>s to  7,b7 #e1jjj4  7#b7    
,special rules  7,a7 ,jo9t return or    
surviv+ sp\se ,9 ! case ( a jo9t return 
or a surviv+ sp\se 7z def9$ 9 section   
#b7;a771 p>agraph 7#a7 %all be appli$ by
 sub/itut+ #aej1jjj = #ge1jjj & #aj1jjj 
= #e1jjj4  7,b7 ,head ( h\sehold ,9 !   
case ( a head ( h\sehold 7z def9$ 9     

section #b7;b771 p>agraph 7#a7 %all be  
appli$ by sub/itut+ #aab1ejj = #ge1jjj &
 #g1ejj = #e1jjj4  7d7 ,eligible        
individual ,= purposes ( ?is section1 ! 
t]m eligible individual means any       
individual o!r ?an-- 7#a7 any nonresid5t
 ali5 individual1  7#b7 any individual  
:o is a dep5d5t ( ano!r taxpay] = a     
taxable ye> beg9n+ 9 ! cal5d> ye> 9 :i* 
! individual's taxable ye> beg9s1 &     
7#c7 an e/ate or tru/4  7e7 ,coord9ation
 ) advance refunds ( cr$it  7#a7        
,r$uction ( refundable cr$it ,! am\nt ( 
! cr$it :i* w\ld 7b = ?is p>agraph7 be  
all[able "u subsection 7a7 %all be r$uc$
 7b n bel[ z]o7 by ! aggregate refunds &
 cr$its made or all[$ to ! taxpay] 7or1 
except z o!rwise provid$ by ! ,secret>y1
 any dep5d5t ( ! taxpay]7 "u subsection 
7f74 ,any failure to s r$uce ! cr$it    
%all be treat$ z aris+ out ( a          
ma!matical or cl]ical error & assess$   
accord+ to section #fbac7;b77#a74  7#b7 
,jo9t returns ,except z o!rwise provid$ 
by ! ,secret>y1 9 ! case ( a refund or  

cr$it made or all[$ "u subsection 7f7 ) 
respect to a jo9t return1 half ( su*    
refund or cr$it %all be treat$ z hav+   
be5 made or all[$ to ea* individual fil+
 su* return4  7f7 ,advance refunds &    
cr$its  7#a7 ,9 g5]al ,subject to       
p>agraph 7#e71 ea* individual :o 0 an   
eligible individual = su* individual's  
fir/ taxable ye> beg9n+ 9 #bjbe %all be 
treat$ z hav+ made a paym5t aga9/ ! tax 
impos$ by *apt] #a = su* taxable ye> 9  
an am\nt equal to ! advance refund am\nt
 = su* taxable ye>4  7#b7 ,advance      
refund am\nt  7,a7 ,9 g5]al ,= purposes 
( p>agraph 7#a71 ! advance refund am\nt 
is ! am\nt t w\ld h be5 all[$ z a cr$it 
"u ?is section = su* taxable ye> if ?is 
section 7o!r ?an subsection 7e7 & ?is   
subsection7 _h appli$ to su* taxable    
ye>4  7,b7 ,treatm5t ( deceas$          
individuals ,= purposes ( det]m9+ !     
advance refund am\nt ) respect to su*   
taxable ye>-- 7i7 any individual :o 0   
deceas$ be=e ,janu>y #a1 #bjbf1 %all be 
treat$ = purposes ( apply+ subsection   

7g77#b7 9 ! same mann] z if ! valid     
id5tification numb] ( su* p]son 0 n     
includ$ on ! return ( tax = su* taxable 
ye> 7except t subp>agraph 7,e7 !re( %all
 n apply71  7ii7 not)/&+ clause 7i71 9 !
 case ( a jo9t return ) respect to :i*  
only #a sp\se 0 deceas$ be=e ,janu>y #a1
 #bjbf1 su* deceas$ sp\se 0 a memb] ( ! 
,arm$ ,=ces ( ! ,unit$ ,/ates at any "t 
dur+ ! taxable ye>1 & ! valid           
id5tification numb] ( su* deceas$ sp\se 
0 includ$ on ! return ( tax = ! taxable 
ye>1 ! valid id5tification numb] ( #a 7&
 only #a7 sp\se %all be treat$ z includ$
 on ! return ( tax = ! taxable ye> =    
purposes ( apply+ subsection            
7g77#b77;,b7 ) respect to su* jo9t      
return1 &  7iii7 no am\nt %all be       
det]m9$ "u subsection 7g77#b7 ) respect 
to any dep5d5t ( ! taxpay] if ! taxpay] 
7bo? sp\ses 9 ! case ( a jo9t return7 0 
deceas$ be=e ,janu>y #a1 #bjbf4  7#c7   
,tim+ & mann] ( paym5ts  7,a7 ,tim+ ,!  
,secret>y %all1 subject to ! provisions 
( ?is title1 refund or cr$it any        

ov]paym5t attributable to ?is subsection
 z rapidly z possible4 ,no refund or    
cr$it %all be made or all[$ "u ?is      
subsection aft] ,decemb] #ca1 #bjbf4    
7,b7 ,deliv]y ( paym5ts ,not)/&+ any o!r
 provision ( law1 ! ,secret>y may c]tify
 & disburse refunds payable "u ?is      
subsection electronically to any acc\nt 
to :i* ! payee au?oriz$1 on or aft]     
,janu>y #a1 #bjbd1 ! deliv]y ( a refund 
( taxes "u ?is title or ( a ,f$]al      
paym5t 7z def9$ 9 section #cccb ( title 
#ca1 ,unit$ ,/ates ,code74  7,c7 ,waiv] 
( c]ta9 rules ,not)/&+ section #ccbe (  
title #ca1 ,unit$ ,/ates ,code1 or any  
o!r provision ( law1 ) respect to any   
paym5t ( a refund "u ?is subsection1 a  
disburs+ (ficial 9 ! executive bran* ( !
 ,unit$ ,/ates ,gov]nm5t may modify     
paym5t in=mation receiv$ f an (fic] or  
employee describ$ 9 section             
#ccbe7;a77#a77;,b7 ( su* title = !      
purpose ( facilitat+ ! accurate &       
effici5t deliv]y ( su* paym5t4 ,except 9
 cases ( fraud or reckless neglect1 no  

liability "u sections #ccbe1 #cebg1     
#cebh1 or #cebi ( title #ca1 ,unit$     
,/ates ,code1 %all be impos$ ) respect  
to paym5ts made "u ?is subp>agraph4     
7#d7 ,no int]e/ ,no int]e/ %all be all[$
 on any ov]paym5t attributable to ?is   
subsection4  7#e7 ,alt]nate taxable ye> 
,9 ! case ( an individual :o1 at ! "t ( 
any det]m9ation made pursuant to        
p>agraph 7#c71 has n fil$ a tax return =
 ! ye> describ$ 9 p>agraph 7#a71 !      
,secret>y may-- 7,a7 apply su* p>agraph 
by sub/itut+ #bjbd = #bjbe1 &  7,b7 if !
 individual has n fil$ a tax return =   
su* individual's fir/ taxable ye> beg9n+
 9 #bjbd1 use in=mation ) respect to su*
 individual = cal5d> ye> #bjbd provid$  
9-- 7i7 ,=m ,,ssa-#ajii1 ,social        
,security ,b5efit ,/atem5t1 or  7ii7 ,=m
 ,,rrb-#ajii1 ,social ,security         
,equival5t ,b5efit ,/atem5t4  7#f7      
,paym5t to repres5tative payees &       
fiduci>ies  7,a7 ,9 g5]al ,9 ! case (   
any individual = :i* paym5t in=mation is
 provid$ to ! ,secret>y by !            

,commission] ( ,social ,security1 !     
,railroad ,retirem5t ,bo>d1 or !        
,secret>y ( ,vet]ans ,affairs1 ! paym5t 
by ! ,secret>y "u p>agraph 7#c7 )       
respect to su* individual may be made to
 su* individual's repres5tative payee or
 fiduci>y & ! entire paym5t %all be--   
7i7 provid$ to ! individual :o is       
entitl$ to ! paym5t1 or  7ii7 us$ only =
 ! b5efit ( ! individual :o is entitl$  
to ! paym5t4  7,b7 ,application (       
en=cem5t provisions  7i7 ,9 ! case ( a  
paym5t describ$ 9 subp>agraph 7,a7 :i*  
is made ) respect to a social security  
b5efici>y or a supplem5tal security     
income recipi5t1 section #aabi7;a77#c7 (
 ! ,social ,security ,act %all apply to 
su* paym5t 9 ! same mann] z su* section 
applies to a paym5t "u title ,,ii or    
,,xvi ( su* ,act4  7ii7 ,9 ! case ( a   
paym5t describ$ 9 subp>agraph 7,a7 :i*  
is made ) respect to a railroad         
retirem5t b5efici>y1 section #ac ( !    
,railroad ,retirem5t ,act %all apply to 
su* paym5t 9 ! same mann] z su* section 

applies to a paym5t "u su* ,act4  7iii7 
,9 ! case ( a paym5t describ$ 9         
subp>agraph 7,a7 :i* is made ) respect  
to a vet]ans b5efici>y1 sections #eejb1 
#fajf1 & #fajh ( title #ch1 ,unit$      
,/ates ,code1 %all apply to su* paym5t 9
 ! same mann] z su* sections apply to a 
paym5t "u su* title4  7#g7 ,notice to   
taxpay] ,n lat] ?an #ae days aft] ! date
 on :i* ! ,secret>y di/ribut$ any paym5t
 to an eligible taxpay] pursuant to ?is 
subsection1 notice %all be s5t by mail  
to su* taxpay]'s la/ kn[n address4 ,su* 
notice %all indicate ! me?od by :i* su* 
paym5t 0 made1 ! am\nt ( su* paym5t1 & a
 phone numb] = ! appropriate po9t (     
contact at ! ,int]nal ,rev5ue ,s]vice to
 report any failure to receive su*      
paym5t4  7g7 ,def9itions & special rules
  7#a7 ,dep5d5t def9$ ,= purposes ( ?is 
section1 ! t]m dep5d5t has ! mean+ giv5 
su* t]m by section #aeb4  7#b7          
,id5tification numb] requirem5t  7,a7 ,9
 g5]al ,9 ! case ( a return o!r ?an a   
jo9t return1 ! #b1jjj am\nt 9 subsection

 7a77#a7 %all be treat$ z be+ z]o unless
 ! taxpay] includes ! valid             
id5tification numb] ( ! taxpay] on !    
return ( tax = ! taxable ye>4  7,b7     
,jo9t returns ,9 ! case ( a jo9t return1
 ! #d1jjj am\nt 9 subsection 7a77#a7    
%all be treat$ z be+-- 7i7 #b1jjj if !  
valid id5tification numb] ( only #a     
sp\se is includ$ on ! return ( tax = !  
taxable ye>1 &  7ii7 z]o if ! valid     
id5tification numb] ( nei!r sp\se is s  
includ$4  7,c7 ,dep5d5ts ,a dep5d5t %all
 n be tak5 into acc\nt "u subsection    
7a77#b7 unless ! valid id5tification    
numb] ( su* dep5d5t is includ$ on !     
return ( tax = ! taxable ye>4  7,d7     
,valid id5tification numb]  7i7 ,9 g5]al
 ,= purposes ( ?is p>agraph1 ! t]m valid
 id5tification numb] means a social     
security numb] issu$ to an individual by
 ! ,social ,security ,adm9i/ration on or
 be=e ! due date = fil+ ! return = !    
taxable ye>4  7ii7 ,adoption taxpay]    
id5tification numb] ,= purposes (       
subp>agraph 7,c71 9 ! case ( a dep5d5t  

:o is adopt$ or plac$ = adoption1 ! t]m 
valid id5tification numb] %all include !
 adoption taxpay] id5tification numb] ( 
su* dep5d5t4  7,e7 ,special rule =      
memb]s ( ! ,arm$ ,=ces ,subp>agraph 7,b7
 %all n apply 9 ! case :]e at lea/ #a   
sp\se 0 a memb] ( ! ,arm$ ,=ces ( !     
,unit$ ,/ates at any "t dur+ ! taxable  
ye> & ! valid id5tification numb] ( at  
lea/ #a sp\se is includ$ on ! return (  
tax = ! taxable ye>4  7,f7 ,ma!matical  
or cl]ical error au?ority ,any omission 
( a correct valid id5tification numb]   
requir$ "u ?is p>agraph %all be treat$ z
 a ma!matical or cl]ical error =        
purposes ( apply+ section #fbac7;g77#b7 
to su* omission4  7h7 ,regulations ,!   
,secret>y %all prescribe su* regulations
 or o!r guidance z may be necess>y to   
c>ry out ! purposes ( ?is section1      
includ+ any su* measures z are deem$    
appropriate to avoid all[+ multiple     
cr$its or rebates to a taxpay]4  4  7b7 
,adm9i/rative provisions  7#a7          
,def9ition ( defici5cy ,section         

#fbaa7;b77#d77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by ins]t+        
#fdbh;,c1 aft] #fdbh;,b14  7#b7         
,ma!matical or cl]ical error au?ority   
,section #fbac7;g77#b77,l7 ( su* ,code  
is am5d$ by /rik+ or #fdbh;,a & ins]t+  
#fdbh;,a1 or #fdbh;,c4  7c7 ,treatm5t ( 
c]ta9 possessions  7#a7 ,paym5ts to     
possessions ) mirror code tax sy/ems ,! 
,secret>y ( ! ,treasury %all pay to ea* 
possession ( ! ,unit$ ,/ates :i* has a  
mirror code tax sy/em am\nts equal to ! 
loss 7if any7 to t possession by reason 
( ! am5dm5ts made by ?is section4 ,su*  
am\nts %all be det]m9$ by ! ,secret>y ( 
! ,treasury bas$ on in=mation provid$ by
 ! gov]nm5t ( ! respective possession4  
7#b7 ,paym5ts to o!r possessions ,!     
,secret>y ( ! ,treasury %all pay to ea* 
possession ( ! ,unit$ ,/ates :i* does n 
h a mirror code tax sy/em am\nts e/imat$
 by ! ,secret>y ( ! ,treasury z be+     
equal to ! aggregate b5efits 7if any7 t 
w\ld h be5 provid$ to resid5ts ( su*    
possession by reason ( ! am5dm5ts made  

by ?is section if a mirror code tax     
sy/em _h be5 9 effect 9 su* possession4 
,! prec$+ s5t5ce %all n apply unless !  
respective possession has a plan1 :i*   
has be5 approv$ by ! ,secret>y ( !      
,treasury1 "u :i* su* possession w      
promptly di/ribute su* paym5ts to its   
resid5ts4  7#c7 ,inclusion (            
adm9i/rative exp5ses ,! ,secret>y ( !   
,treasury %all pay to ea* possession ( !
 ,unit$ ,/ates to :i* ! ,secret>y makes 
a paym5t "u p>agraph 7#a7 or 7#b7 an    
am\nt equal to ! less] (--  7,a7 !      
increase 7if any7 ( ! adm9i/rative      
exp5ses ( su* possession-- 7i7 9 ! case 
( a possession describ$ 9 p>agraph 7#a71
 by reason ( ! am5dm5ts made by ?is     
section1 &  7ii7 9 ! case ( a possession
 describ$ 9 p>agraph 7#b71 by reason (  
c>ry+ out ! plan describ$ 9 su*         
p>agraph1 or  7,b7 #ejj1jjj 7#aj1jjj1jjj
 9 ! case ( ,pu]to ,rico74  ,! am\nt    
describ$ 9 subp>agraph 7,a7 %all be     
det]m9$ by ! ,secret>y ( ! ,treasury    
bas$ on in=mation provid$ by ! gov]nm5t 

( ! respective possession4  7#d7        
,coord9ation ) cr$it all[$ aga9/ ,unit$ 
,/ates income taxes ,no cr$it %all be   
all[$ aga9/ ,unit$ ,/ates income taxes  
"u section #fdbh;,c ( ! ,int]nal ,rev5ue
 ,code ( #aihf 7z add$ by ?is section71 
nor %all any cr$it or refund be made or 
all[$ "u subsection 7f7 ( su* section1  
to any p]son-- 7,a7 to :om a cr$it is   
all[$ aga9/ taxes impos$ by ! possession
 by reason ( ! am5dm5ts made by ?is     
section1 or  7,b7 :o is eligible = a    
paym5t "u a plan describ$ 9 p>agraph    
7#b74  7#e7 ,def9itions & special rules 
7,a7 ,possession ( ! ,unit$ ,/ates ,=   
purposes ( ?is subsection1 ! t]m        
possession ( ! ,unit$ ,/ates includes ! 
,commonweal? ( ,pu]to ,rico & !         
,commonweal? ( ! ,nor!rn ,m>iana ,isl&s4
  7,b7 ,mirror code tax sy/em ,=        
purposes ( ?is subsection1 ! t]m mirror 
code tax sy/em means1 ) respect to any  
possession ( ! ,unit$ ,/ates1 ! income  
tax sy/em ( su* possession if ! income  
tax liability ( ! resid5ts ( su*        

possession "u su* sy/em is det]m9$ by   
ref]5ce to ! income tax laws ( ! ,unit$ 
,/ates z if su* possession 7 ! ,unit$   
,/ates4  7,c7 ,treatm5t ( paym5ts ,=    
purposes ( section #acbd ( title #ca1   
,unit$ ,/ates ,code1 ! paym5ts "u ?is   
subsection %all be treat$ 9 ! same mann]
 z a refund due f a cr$it provision     
ref]r$ to 9 subsection 7b77#b7 ( su*    
section4  7d7 ,exception f r$uction or  
(fset ,any cr$it or refund all[$ or made
 to any individual by reason ( section  
#fdbh;,c ( ! ,int]nal ,rev5ue ,code (   
#aihf 7z add$ by ?is section7 or by     
reason ( subsection 7c7 ( ?is section   
%all n be-- 7#a7 subject to r$uction or 
(fset pursuant to subsection 7c71 7d71  
7e71 or 7f7 ( section #fdjb ( ! ,int]nal
 ,rev5ue ,code ( #aihf or any simil>    
au?ority p]mitt+ (fset1 or  7#b7 r$uc$  
or (fset by o!r assess$ ,f$]al taxes t  
w\ld o!rwise be subject to levy or      
collection4  7e7 ,public aw>5ess        
campaign ,! ,secret>y ( ! ,treasury 7or 
! ,secret>y's delegate7 %all conduct a  

public aw>5ess campaign1 9 coord9ation )
 ! ,commission] ( ,social ,security & ! 
heads ( o!r relevant ,f$]al ag5cies1 to 
provide in=mation reg>d+ ! availability 
( ! cr$it & rebate all[$ "u section     
#fdbh;,c ( ! ,int]nal ,rev5ue ,code (   
#aihf 7z add$ by ?is section71 includ+  
in=mation ) respect to individuals :o   
may n h fil$ a tax return = taxable ye> 
#bjbd or #bjbe4  7f7 ,con=m+ am5dm5ts   
7#a7 ,p>agraph 7#b7 ( section #acbd7;b7 
( title #ca1 ,unit$ ,/ates ,code1 is    
am5d$ by ins]t+ #fdbh;,c1 aft]          
#fdbh;,b14  7#b7 ,! table ( sections =  
sub*apt] ,b ( *apt] #fe ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] ! item relat+ to section #fdbh;,b 
! foll[+ new item3  ,sec4 #fdbh;,c4     
,am]ican t>iff rebates4  4  7g7         
,appropriations ,imm$iately ^u !        
enactm5t ( ?is ,act1 9 addition to      
am\nts o!rwise available1 !re are       
appropriat$ = fiscal ye> #bjbf1 out (   
any money 9 ! ,treasury n o!rwise       
appropriat$3 7#a7 #a1dfd1ejj1jjj to     

rema9 available until ,septemb] #cj1    
#bjbh1 = necess>y exp5ses = ! ,int]nal  
,rev5ue ,s]vice = ! adm9i/ration ( !    
advance paym5ts1 ! provision ( taxpay]  
assi/ance1 & ! fur!rance ( integrat$1   
mod]niz$1 & secure ,int]nal ,rev5ue     
,s]vice sy/ems1 ( :i* up to #bj1jjj1jjj 
is available = premium pay = s]vices    
relat$ to ! developm5t ( in=mation      
te*nology z det]m9$ by ! ,commission] ( 
! ,int]nal ,rev5ue occurr+ betwe5       
,janu>y #a1 #bjbe1 & ,decemb] #ca1      
#bjbg1 & all ( :i* %all supplem5t & n   
supplant any o!r appropriations t may be
 available = ?is purpose4  7#b7         
#g1jjj1jjj to rema9 available until     
,septemb] #cj1 #bjbg1 = necess>y exp5ses
 = ! ,bureau ( ! ,fiscal ,s]vice to c>ry
 out ?is section 7& ! am5dm5ts made by  
?is section71 :i* %all supplem5t & n    
supplant any o!r appropriations t may be
 available = ?is purpose1 &  7#c7       
#h1jjj1jjj to rema9 available until     
,septemb] #cj1 #bjbh1 = ! ,treasury     
,inspector ,g5]al = ,tax ,adm9i/ration =

 ! purposes ( ov]see+ activities relat$ 
to ! adm9i/ration ( ?is section 7& !    
am5dm5ts made by ?is section71 :i* %all 
supplem5t & n supplant any o!r          
appropriations t may be available = ?is 
purpose4  #c4 ,repeal ( ext5sion &      
enhancem5t ( r$uc$ rates  7a7 ,9 g5]al  
,section #a ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by /rik+ subsection 7j74
  7b7 ,effective date ,! am5dm5t made by
 ?is section %all take effect z if      
includ$ 9 section #gjaja ( ,public ,law 
#aai-ba4  #d4 ,modification ( e/ate &   
gift tax exemption am\nts  7a7 ,9 g5]al 
,section #bjaj7;c77#c77;,a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by /rik+
 #ae1jjj1jjj & ins]t+ #aj1jjj1jjj4  7b7 
,effective date ,! am5dm5t made by ?is  
section %all take effect z if includ$ 9 
section #gjajf ( ,public ,law #aai-ba4  
#e4 ,rescissions ( c]ta9 immigration    
en=cem5t funds  7a7 ,infra/ructure &    
wall sy/em ,!re is p]man5tly resc9d$    
#df1eej1jjj1jjj4jj1 to be d]iv$ f !     
unobligat$ balances ( am\nts made       

available by section #ijjja ( ! ,act    
titl$1 ,an ,act to provide =            
reconciliation pursuant to title ,,ii ( 
,h4 ,con4 ,res4 #ad 7,public ,law       
#aai-ba71 = bord] infra/ructure & wall  
sy/em4  7b7 ,det5tion capacity ,!re is  
p]man5tly resc9d$ #de1jjj1jjj1jjj4jj1 to
 be d]iv$ f ! unobligat$ balances (     
am\nts made available by section #ijjjc 
( ! ,act titl$1 ,an ,act to provide =   
reconciliation pursuant to title ,,ii ( 
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