,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #aiei  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #f1 #bjbe,ms4    
,t5ney 7= h]self & ,mr4 ,smuck]7        
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to protect small bus9esses
 f unemploym5t insurance premium        
increases by reason ( unrepaid ,/ate    
advances4  #a4 ,protection ( small      
bus9ess f unemploym5t insurance premium 
increases by reason ( unrepaid ,/ate    
advances  7a7 ,9 g5]al ,section         
#ccjb7;c7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#d7 ,cr$its ( small    
bus9esses n r$uc$ by reason ( unrepaid  
advances  7,a7 ,9 g5]al ,p>agraph 7#b7  
%all n apply ) respect to any specifi$  
small bus9ess4  7,b7 ,specifi$ small    
bus9ess ,= purposes ( ?is p>agraph1 !   
t]m specifi$ small bus9ess means any    
taxpay] if su* taxpay] employs few] ?an 
#ejj employees z ( ! close ( ! ?ird     

qu>t] ( ! cal5d> ye> imm$iately prec$+ !
 second consecutive ,janu>y #a ref]r$ to
 9 p>agraph 7#b77;,a77i74  4  7b7       
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4