,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #ejh  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #af1 #bjbe,mr4
 ,gre5 ( ,t5nessee introduc$ ! foll[+   
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to all[     
exp5s+ ( am\nts paid to move bus9ess    
prop]ty f ,*9a to ! ,unit$ ,/ates1 & =  
o!r purposes4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,br+ ,am]ican          
,companies ,home ,act4  #b4 ,exp5s+ (   
am\nts paid to move bus9ess prop]ty f   
,*9a to ! ,unit$ ,/ates  7a7 ,9 g5]al ,!
 ,secret>y ( ! ,treasury 7or !          
,secret>y's delegate7 %all e/abli% a    
program "u :i* am\nts paid by a ,unit$  
,/ates p]son 7z def9$ 9 section         
#ggja7;a77#cj77 to move inv5tory &      
equipm5t & supplies us$ 9 a trade or    
bus9ess ( ! taxpay] f ,*9a to ! ,unit$  
,/ates are all[$ z a d$uction 9 !       
taxable ye> 9 :i* paid by ! taxpay]4    
7b7 ,regulations ,! ,secret>y ( !       
,treasury 7or ! ,secret>y's delegate7   
%all issue regulations "u ! program     

c>ri$ out "u subsection 7a7 t re/rict ! 
am\nts t may be exp5s$ "u su* program to
 bus9ess mov+ exp5ses 7)9 ! mean+ ( !   
,int]nal ,rev5ue ,code ( #aihf & !      
regulations & guidance issu$ !reund]74  
7c7 ,exp5s+ paid = ) t>iffs collect$ f  
,*9a  7#a7 ,e/abli%m5t ( tru/ fund ,!re 
is e/abli%$ 9 ! ,treasury ( ! ,unit$    
,/ates a tru/ fund consi/+ ( su* am\nts 
z are appropriat$ to su* tru/ fund "u   
p>agraph 7#b74  7#b7 ,appropriations to 
tru/ fund ,!re are h]eby appropriat$ to 
su* tru/ fund am\nts equival5t to !     
t>iffs collect$ by ! ,unit$ ,/ates on   
goods manufactur$ 9 ,*9a4  7#c7         
,appropriations f tru/ fund ,!re are    
h]eby appropriat$ f su* tru/ fund to !  
,g5]al ,fund ( ! ,treasury am\nts       
equival5t to ! r$uction 9 rev5ue to su* 
,g5]al ,fund by reason ( subsection 7a74
  7#d7 ,tim+ ( transf]s1 etc ,rules     
simil> to ! rules ( section #ifja ( !   
,int]nal ,rev5ue ,code ( #aihf %all     
apply ) respect to appropriations to & f
 su* tru/ fund "u p>agraphs 7#b7 & 7#c74