,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #bhih  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #aj1 #bjbe,mrs4
 ,sykes 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 p]man5t     
lookback provision ) respect to ! ,e>n$ 
,income ,cr$it4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,,eitc ,lookback   
,act4  #b4 ,e>n$ income cr$it lookback  
7a7 ,9 g5]al ,section #cb ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subsection3  7o7  
,lookback ,if ! e>n$ income ( ! taxpay] 
= ! taxable ye> is less ?an ! e>n$      
income ( ! taxpay] = ! prec$+ taxable   
ye>1 ! cr$it all[$ "u subsection 7a7    
may1 at ! election ( ! taxpay]1 be      
det]m9$ by sub/itut+-- 7#a7 su* e>n$    
income = ! prec$+ taxable ye>1 =  7#b7  
su* e>n$ income = ! taxable ye>4  4  7b7
 ,effective date ,! am5dm5t made by ?is 
section %all apply to det]m9ations made 
) respect to taxable ye>s beg9n+ aft]   

,decemb] #ca1 #bjbd4