,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #cedi  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #ba1 #bjbe,mr4   
,luttrell introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide        
critical bus9esses ) a tax cr$it =      
electric g5]ators plac$ 9 s]vice 9 c]ta9
 high risk disa/] areas4  #a4 ,%ort     
title ,?is ,act may be cit$ z !         
,critical ,bus9esses ,prep>$ness ,act4  
#b4 ,cr$it = electric g5]ators plac$ 9  
s]vice by critical bus9esses 9 high risk
 disa/] areas  7a7 ,9 g5]al ,subp>t ,d (
 "p ,,iv ( sub*apt] ,a ( *apt] #a ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new section3  
#de;,,bb4 ,cr$it = electric g5]ators    
plac$ 9 s]vice by critical bus9esses 9  
high risk disa/] areas  7a7 ,9 g5]al ,= 
purposes ( section #ch1 9 ! case ( a    
specifi$ taxpay]1 ! qualifi$ disa/]     
prep>$ness electric g5]ator exp5ses     
cr$it = any taxable ye> is an am\nt     

equal to #cj p]c5t ( ! qualifi$ disa/]  
prep>$ness electric g5]ator exp5ses paid
 or incurr$ by ! taxpay] dur+ su*       
taxable ye>4  7b7 ,specifi$ taxpay] ,=  
purposes ( ?is section1 ! t]m specifi$  
taxpay] means any p]son engag$ 9 a trade
 or bus9ess t is det]m9$ by ! ,secret>y1
 aft] consultation ) ! ,adm9i/rator ( ! 
,f$]al ,em]g5cy ,managem5t ,ag5cy1 z be+
 a trade or bus9ess t is critical 9 !   
aft]ma? ( a flood or hurricane4 ,su*    
trades or bus9esses %all n fail to      
include hospitals1 nurs+ homes1 groc]y  
/ores1 & gas /ations4  7c7 ,qualifi$    
disa/] prep>$ness electric g5]ator      
exp5ses ,= purposes ( ?is section-- 7#a7
 ,9 g5]al ,! t]m qualifi$ disa/]        
prep>$ness electric g5]ator exp5ses     
means1 ) respect to any specifi$        
taxpay]1 any am\nt paid or incurr$ by   
su* taxpay] = an electric g5]ator       
7includ+ co/s ( in/allation7 plac$ 9    
s]vice 9 a high risk disa/] area & us$ 9
 a trade or bus9ess ref]r$ to 9         
subsection 7b74  7#b7 ,high risk disa/] 

area ,! t]m high risk disa/] area means 
any area det]m9$ by ! ,secret>y1 aft]   
consultation ) ! ,adm9i/rator ( ! ,f$]al
 ,em]g5cy ,managem5t ,ag5cy1 z be+ an   
area t is at high risk ( flood+ or      
hurricanes4  7d7 ,d5ial ( d\ble b5efit  
,9 ! case ( any qualifi$ disa/]         
prep>$ness electric g5]ator exp5ses )   
respect to :i* cr$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$it to
 ! ext5t t su* exp5ses 7 tak5 into      
acc\nt 9 det]m9+ su* basis4  4  7b7     
,cr$it ,to be "p ( g5]al bus9ess cr$it  
,section #ch7;b7 ( su* ,code is am5d$ by
 /rik+ plus at ! end ( p>agraph 7#dj71  
by /rik+ ! p]iod at ! end ( p>agraph    
7#da7 & ins]t+ 1 plus1 & by add+ at !   
end ! foll[+ new p>agraph3  7#db7 9 !   
case ( a specifi$ taxpay] 7z def9$ 9    
section #de;,,bb7b771 ! qualifi$ disa/] 
prep>$ness electric g5]ator exp5ses     

cr$it det]m9$ "u section #de;,,bb7a74  4
  7c7 ,cl]ical am5dm5t ,! table (       
sections = subp>t ,d ( "p ,,iv (        
sub*apt] ,a ( *apt] #a ( su* ,code is   
am5d$ by add+ at ! end ! foll[+ new     
item3  ,sec4 #de;,,bb4 ,cr$it = electric
 g5]ators plac$ 9 s]vice by critical    
bus9esses 9 high risk disa/] areas4  4  
7d7 ,effective date ,! am5dm5ts made by 
?is section %all apply to am\nts paid or
 incurr$ aft] ! date ( ! enactm5t ( ?is 
,act4