,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #bheb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #aj1 #bjbe,ms4 
,johnson ( ,texas 7= h]self1 ,mr4       
,johnson ( ,georgia1 & ,ms4 ,norton7    
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to all[ /ud5ts to take !  
sav]'s cr$it & receive ! sav]'s mat*4   
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,exp&$ ,/ud5t ,sav]'s ,tax ,cr$it     
,act4  #b4 ,sav]'s cr$it & sav]'s mat*  
all[$ to individuals :o are full-"t     
/ud5ts  7a7 ,sav]'s cr$it ,section      
#be;,b7c77#b7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$--  7#a7 9 ! head+1 by 
/rik+ & full "t /ud5ts1 &  7#b7 by /rik+
 include-- & all t foll[s ?r\gh ! p]iod 
& ins]t+ include any individual )       
respect to :om a d$uction "u section    
#aea is all[$ to ano!r taxpay] = a      
taxable ye> beg9n+ 9 ! cal5d> ye> 9 :i* 
su* individual's taxable ye> beg9s44    
7b7 ,sav]'s mat* ,section #fdcc7;c77#b7 

( su* ,code is am5d$-- 7#a7 9 ! head+1  
by /rik+ & full "t /ud5ts1 &  7#b7 by   
/rik+ include-- & all t foll[s ?r\gh !  
p]iod & ins]t+ include any individual ) 
respect to :om a d$uction "u section    
#aea is all[$ to ano!r taxpay] = a      
taxable ye> beg9n+ 9 ! cal5d> ye> 9 :i* 
su* individual's taxable ye> beg9s44    
7c7 ,effective date  7#a7 ,sav]'s cr$it 
,! am5dm5ts made by subsection 7a7 %all 
apply to contributions made aft] ! date 
( ! enactm5t ( ?is ,act4  7#b7 ,sav]'s  
mat* ,! am5dm5ts made by subsection 7b7 
%all take effect z if includ$ 9 section 
#ajc ( ! ,,secure #b4j ,act ( #bjbb4