,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #caff  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #a1 #bjbe,ms4    
,/rickl& 7= h]self & ,mr4 ,ne:\se7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to all[ a cr$it aga9/ tax 
= exp5ses relat+ to ! div]sion ( wa/$   
food1 & = o!r purposes4  #a4 ,%ort title
  ,?is ,act may be cit$ z ! ,local ,food
 ,recycl+ & ,reg5]ative ,opportunities  
,act4  #b4 ,tax cr$it = div]sion ( wa/$ 
food  7a7 ,9 g5]al ,subp>t ,a ( "p ,,iv 
( sub*apt] ,a ( *apt] #a ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #be;,e ! foll[+ new       
section3  #be;,f4 ,cr$it = div]sion (   
wa/$ food  7a7 ,all[ance ( cr$it ,9 !   
case ( an individual1 !re %all be all[$ 
z a cr$it aga9/ ! tax impos$ by ?is     
*apt] = ! taxable ye> an am\nt equal to 
#cj p]c5t ( ! sum (--  7#a7 ! am\nt paid
 or incurr$ by ! taxpay] = any qualifi$ 
resid5tial food recycl+ appliance plac$ 

9 s]vice dur+ su* taxable ye>1 &  7#b7 !
 am\nt paid or incurr$ by ! taxpay] dur+
 su* taxable ye> = qualifi$ resid5tial  
organic wa/e s]vices4  7b7 ,limitations 
7#a7 ,qualifi$ resid5tial food recycl+  
appliances ,! cr$it all[$ "u ?is section
 by reason ( subsection 7a77#a7 )       
respect to any taxpay] = any taxable ye>
 %all n exce$1 ) respect to any qualifi$
 resid5tial food recycl+ appliance1     
#cjj4  7#b7 ,qualifi$ resid5tial organic
 wa/e s]vices ,! cr$it all[$ "u ?is     
section by reason ( subsection 7a77#b7 )
 respect to any taxpay] = any taxable   
ye> %all n exce$1 9 ! aggregate )       
respect to all qualifi$ resid5tial      
organic wa/e s]vices1 #abj4  7c7 ,d5ial 
( d\ble b5efit ,9 ! case ( any qualifi$ 
resid5tial food recycl+ appliance       
exp5ses1 or any qualifi$ resid5tial     
organic wa/e s]vice exp5ses1 ) respect  
to :i* cr$it is all[$ "u subsection     
7a7-- 7#a7 no d$uction or cr$it %all be 
all[$ =1 or by reason (1 any su* exp5se 
to ! ext5t ( ! am\nt ( su* cr$it1 &     

7#b7 ! basis ( any prop]ty %all be r$uc$
 by ! am\nt ( su* cr$it to ! ext5t t su*
 exp5ses 7 tak5 into acc\nt 9 det]m9+   
su* basis4  7d7 ,def9itions ,= purposes 
( ?is section--  7#a7 ,qualifi$         
resid5tial food recycl+ appliance ,! t]m
 qualifi$ resid5tial food recycl+       
appliance means any electric appliance  
t-- 7,a7 is orig9ally plac$ 9 s]vice by 
! taxpay] 9 a dwell+ unit locat$ 9 !    
,unit$ ,/ates & us$ z ! taxpay]'s       
pr9cipal resid5ce 7)9 ! mean+ ( section 
#aba71  7,b7 facilitates ! s\rce        
sep>ation f ! tra% ( food wa/e1 includ+ 
in$ible & uneat5 food1 g5]at$ 9 su*     
dwell+ unit1 &  7,c7 pre-processes su*  
wa/e ?r\gh dehydration & size-r$uction =
 purposes ( div]t+ su* wa/e f l&fills4  
7#b7 ,qualifi$ resid5tial organic wa/e  
s]vice ,! t]m qualifi$ resid5tial       
organic wa/e s]vice means any s]vice to 
collect locally g5]at$ organic wa/e1    
includ+ food wa/e t is pre-process$ by a
 qualifi$ resid5tial food recycl+       
appliance1 f a dwell+ unit locat$ 9 !   

,unit$ ,/ates & us$ z ! taxpay]'s       
pr9cipal resid5ce 7)9 ! mean+ ( section 
#aba7 = purposes ( local managem5t &    
div]sion f l&fills4  7e7 ,t]m9ation ,no 
cr$it %all be all[$ "u ?is section )    
respect to any qualifi$ resid5tial food 
recycl+ appliance plac$ 9 s]vice1 or any
 qualifi$ resid5tial organic wa/e s]vice
 acquir$1 aft] ,decemb] #ca1 #bjca4  4  
7b7 ,cl]ical am5dm5t ,! table ( sections
 = subp>t ,a ( "p ,,iv ( sub*apt] ,a (  
*apt] #a ( su* ,code is am5d$ by ins]t+ 
aft] ! item relat+ to section #be;,e !  
foll[+ new item3  ,sec4 #be;,f4 ,cr$it =
 div]sion ( wa/$ food4  4  7c7          
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbe4