,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajhae  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,octob] #ae1 #bjbf,mr4
 ,correa 7= himself1 ,mr4 ,fitzpatrick1 
,ms4 ,h\lahan1 ,mr4 ,g>ca ( ,ill9ois1   
,mr4 ,c>bajal1 & ,mr4 ,soto7 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 cr$it = am\nts paid  
or incurr$ by *ild c>e provid]s to      
advance innovation & access =           
developm5tally disabl$ individuals4  #a4
 ,%ort title  ,?is ,act may be cit$ z ! 
,bright ,beg9n+s ,act4  #b4 ,e/abli%m5t 
( *ild c>e innovation & access cr$it    
7a7 ,9 g5]al ,subp>t ,d ( "p ,,iv (     
sub*apt] ,a ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new section3          
#de;,,bb4 ,*ild c>e innovation & access 
cr$it  7a7 ,9 g5]al ,= purposes (       
section #ch1 9 ! case ( an eligible *ild
 c>e provid]1 ! *ild c>e innovation &   
access cr$it det]m9$ "u ?is section =   

any taxable ye> is an am\nt equal to s  
mu* ( ! eligible exp5ditures ( ! taxpay]
 = su* taxable ye> z does n exce$       
#aj1jjj4  7b7 ,eligible *ild c>e provid]
 ,= purposes ( ?is section1 ! t]m       
eligible *ild c>e provid] means a       
c5t]-bas$ provid] ( *ild c>e s]vices t--
 7#a7 provides su* s]vices--  7,a7 =    
comp5sation1  7,b7 = few] ?an #bd h\rs  
p] day1 &  7,c7 to individuals :o h n   
atta9$ ! age ( #ad1 &  7#b7 is legally  
op]at+ "u ,/ate law & complies )        
applicable ,/ate & local requirem5ts = !
 provision ( su* s]vices4  7c7 ,eligible
 exp5ditures ,= purposes ( ?is section--
 7#a7 ,9 g5]al ,! t]m eligible          
exp5ditures means1 ) respect to any     
eligible *ild c>e provid]1 any am\nts   
paid or incurr$ by su* provid] to       
advance innovation & access =           
individuals ) developm5tal disabilities 
receiv+ *ild c>e s]vices f su* provid]4 
7#b7 ,innovation ,! t]m innovation means
 ! int5tional design & implem5tation (  
flexible & responsive environm5ts1      

tools1 & practices t-- 7,a7 reflect !   
full div]sity ( human developm5t1 s5sory
 process+1 & le>n+ /yles1 &  7,b7 remove
 sy/emic b>ri]s fac+ individuals4  7#c7 
,access ,! t]m access means ! set (     
physical1 s5sory1 communicative1 social1
 & /ructural conditions t enable an     
individual to engage & p>ticipate 9 an  
environm5t 9 ways t align ) _! modes (  
int]action4  7#d7 ,developm5tal         
disability ,! t]m developm5tal          
disability means-- 7,a7 any diagnos$    
cognitive1 physical1 communicative1     
social1 emotional1 or adaptive          
developm5tal delay1 &  7,b7 any diagnos$
 condition likely to result 9 a         
developm5tal delay describ$ 9           
subp>agraph 7,a74  7d7 ,special rules   
7#a7 ,controll$ gr\ps  7,a7 ,9 g5]al    
,all memb]s ( ! same controll$ gr\p (   
corporations 7)9 ! mean+ ( section      
#eb7;a77 & all p]sons "u common control 
7)9 ! mean+ ( section #eb7;b77 %all be  
treat$ z #a p]son = purposes ( ?is      
section4  7,b7 ,doll> limitation ,!     

,secret>y %all apportion ! doll>        
limitation "u subsection 7a7 among !    
memb]s ( any gr\p describ$ 9 subp>agraph
 7,a7 9 su* mann] z ! ,secret>y %all by 
regulations prescribe4  7#b7 ,d5ial (   
d\ble b5efit ,no d$uction or cr$it %all 
be all[$ "u ?is *apt] = any am\nt tak5  
into acc\nt 9 det]m9+ ! cr$it "u ?is    
section4  7e7 ,regulations ,! ,secret>y 
%all prescribe su* regulations or o!r   
guidance z may be necess>y or           
appropriate to c>ry out ! purposes ( ?is
 section4  7f7 ,t]m9ation ,?is section  
%all n apply to any am\nt paid or       
incurr$ aft] ,decemb] #ca1 #bjca4  4    
7b7 ,cr$it made "p ( g5]al bus9ess cr$it
 ,section #ch7;b7 ( su* ,code is am5d$  
by /rik+ plus at ! end ( p>agraph 7#dj71
 by /rik+ ! p]iod at ! end ( p>agraph   
7#da7 & ins]t+ 1 plus1 & by add+ at !   
end ! foll[+ new p>agraph3  7#db7 9 !   
case ( an eligible *ild c>e provid] 7z  
def9$ 9 section #de;,,bb7b771 ! *ild c>e
 innovation & access cr$it det]m9$ "u   
section #de;,,bb7a74  4  7c7 ,elective  

paym5t ( cr$it ,section #fdag7;b7 ( su* 
,code is am5d$ by r$esignat+ p>agraphs  
7#aj7 ?r\gh 7#ab7 z p>agraphs 7#aa7     
?r\gh 7#ac71 respectively1 & by ins]t+  
aft] p>agraph 7#i7 ! foll[+ new         
p>agraph3  7#aj7 ,! *ild c>e innovation 
& access cr$it det]m9$ "u section       
#de;,,bb7a74  4  7d7 ,cl]ical am5dm5t ,!
 table ( sections = subp>t ,d ( "p ,,iv 
( sub*apt] ,a ( *apt] #a ( su* ,code is 
am5d$ by add+ aft] ! item relat+ to     
section #de;,,aa ! foll[+ new item3     
,sec4 #de;,,bb4 ,*ild c>e innovation &  
access cr$it4  4  7e7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to am\nts paid or incurr$ aft] ,decemb]
 #ca1 #bjbf4