,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #dhdj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,augu/ #a1 #bjbe,ms4  
,*u 7= h]self & ,ms4 ,malliotakis7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to exp& ! ability to      
exp5se c]ta9 qualifi$ productions4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,creative ,relief & ,exp5s+ = ,arti/ic  
,ent]ta9m5t ,act or ! ,,create ,act4    
#b4 ,adju/m5t ( provisions applicable to
 qualifi$ productions  7a7 ,doll>       
limitations ,section #aha7;a77#b7 ( !   
,int]nal ,rev5ue ,code ( #aihf1 z am5d$ 
by section #gjdcd ( ,public ,law        
#aai-ba1 is am5d$--  7#a7 9 subp>agraph 
7,a71 by /rik+ #ae1jjj1jjj & ins]t+     
#cj1jjj1jjj1  7#b7 9 subp>agraph 7,b71  
by /rik+ by sub/itut+ #bj1jjj1jjj =     
#ae1jjj1jjj4 & ins]t+ by sub/itut+      
#dj1jjj1jjj = #cj1jjj1jjj41 &  7#c7 by  
add+ at ! end ! foll[+ new subp>agraph3 
7,d7 ,inflation adju/m5t  7i7 ,9 g5]al  

,9 ! case ( any taxable ye> beg9n+ 9 a  
cal5d> ye> aft] #bjbf1 ea* doll> am\nt 9
 subp>agraphs 7,a71 7,b71 & 7,c7 %all be
 increas$ by an am\nt equal to--  7,i7  
su* doll> am\nt1 multipli$ by  7,,ii7 ! 
co/-(-liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 = ! cal5d> ye> 9 :i* !       
taxable ye> beg9s1 det]m9$ by sub/itut+ 
cal5d> ye> #bjbe = cal5d> ye> #bjaf 9   
subp>agraph 7,a77ii7 !re(4  7ii7 ,r\nd+ 
,any increase det]m9$ "u clause 7i7 %all
 be r\nd$ to ! ne>e/ multiple ( #a1jjj4 
4  7b7 ,ext5sion ( t]m9ation ,subsection
 7h7 ( section #aha ( su* ,code1 z      
r$esignat$ & am5d$ by section #gjdcd (  
,public ,law #aai-ba1 is am5d$ by /rik+ 
,decemb] #ca1 #bjbe & ins]t+ ,decemb]   
#ca1 #bjcj4  7c7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to productions comm5c+ 9 taxable ye>s   
end+ aft] ,decemb] #ca1 #bjbe4