,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajheb  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,octob] #ai1 #bjbf,ms4
 ,sal9as 7= h]self & ,mr4 ,?ompson (    
,p5nsylvania7 introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide        
inc5tives = mass timb] products1 & = o!r
 purposes4  #a4 ,%ort title  ,?is ,act  
may be cit$ z ! ,mass ,timb] ,gr[? &    
,innovation ,act4  #b4 ,application (   
advanc$ manufactur+ inve/m5t cr$it to   
mass timb] production facilities &      
ext5sion ( cr$it  7a7 ,application (    
cr$it to mass timb] production          
facilities ,section #dh;,d7b77#c7 ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7#c7 ,advanc$        
manufactur+ facility ,= purposes ( ?is  
section--  7,a7 ,9 g5]al ,! t]m advanc$ 
manufactur+ facility means a facility = 
:i* ! prim>y purpose is ! manufactur+   
(-- 7i7 semiconductors or semiconductor 
manufactur+ equipm5t1 or  7ii7 mass     

timb] products4  7,b7 ,mass timb]       
products ,! t]m mass timb] products     
means cross-lam9at$ timb]1 nail lam9at$ 
timb]1 glue lam9at$ timb]1 lam9at$ /r&  
lumb]1 lam9at$ h>dwood v5e]1 & any      
simil> timb] or lumb] :i* is id5tifi$ by
 ! ,secret>y 7aft] consultation ) !     
,secret>y ( ,agriculture7 z a mass timb]
 product = purposes ( ?is section4  4   
7b7 ,cr$it p]c5tage ,section #dh;,d7a7 (
 su* ,code is am5d$ by ins]t+ 7#aj p]c5t
 9 ! case an advanc$ manufactur+        
facility ! prim>y purpose ( :i* is !    
manufactur+ ( mass timb] products7 aft] 
#ce p]c5t4  7c7 ,ext5sion ( cr$it       
,section #dh;,d7e7 ( su* ,code is am5d$ 
by /rik+ ,decemb] #ca1 #bjbf & ins]t+   
,decemb] #ca1 #bjca4  7d7 ,effective    
date  7#a7 ,9 g5]al ,except z o!rwise   
provid$ 9 ?is subsection1 ! am5dm5ts    
made by ?is section %all apply to       
prop]ty plac$ 9 s]vice on or aft] ! date
 ( ! enactm5t ( ?is ,act1 & = any       
prop]ty ! con/ruction ( :i* beg9s be=e  
su* date1 only to ! ext5t ( ! basis !re(

 attributable to ! con/ruction1         
recon/ruction1 or erection on or aft]   
su* date4  7#b7 ,ext5sion ( cr$it ,!    
am5dm5t made by subsection 7c7 %all     
apply to prop]ty ! con/ruction ( :i*    
beg9s aft] ,decemb] #ca1 #bjbf4  #c4    
,cr$it = qualifi$ mass timb] products   
rese>* exp5ses  7a7 ,9 g5]al ,section   
#da7;a7 ( ! ,int]nal ,rev5ue ,code (    
#aihf is am5d$ by /rik+ & at ! end (    
p>agraph 7#b71 by /rik+ ! p]iod at ! end
 ( p>agraph 7#c7 & ins]t+ 1 &1 & by add+
 at ! end ! foll[+ new p>agraph3  7#d7  
#bj p]c5t ( ! qualifi$ mass timb]       
products rese>* exp5ses = ! taxable ye>4
  4  7b7 ,qualifi$ mass timb] products  
rese>* exp5ses ,section #da7;b7 ( su*   
,code is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#e7 ,qualifi$ mass     
timb] products rese>* exp5ses  7,a7 ,9  
g5]al ,! t]m qualifi$ mass timb]        
products rese>* exp5ses means qualifi$  
rese>* exp5ses ) respect to mass timb]  
products rese>*4  7,b7 ,mass timb]      
products rese>* ,! t]m mass timb]       

products rese>* means qualifi$ rese>* ) 
respect to-- 7i7 any mass timb] product 
7z def9$ 9 section #dh;,d7b77#c77;,b771 
or  7ii7 any new or propos$ product :i* 
is id5tifi$ = purposes ( ?is p>agraph by
 ! ,secret>y 7aft] consultation ) !     
,secret>y ( ,agriculture7 z be+ simil>  
to su* a mass timb] product4  4  7c7    
,effective date ,! am5dm5ts made by ?is 
section %all apply to am\nts paid or    
incurr$ aft] ! date ( ! enactm5t ( ?is  
,act4