,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #eaf  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #af1 #bjbe,mr4
 ,kelly ( ,p5nsylvania 7= himself & ,mr4
 ,?ompson ( ,cali=nia7 introduc$ !      
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to modify ! railroad track        
ma9t5ance cr$it4  #a4 ,modification (   
railroad track ma9t5ance cr$it  7a7     
,increase 9 cr$it am\nt  7#a7 ,9 g5]al  
,section #de;,g7b77#a77;,a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by /rik+
 #c1ejj & ins]t+ #f1ajj4  7#b7          
,inflation adju/m5t ,section #de;,g (   
su* ,code is am5d$ by add+ at ! end !   
foll[+ new subsection3  7f7 ,inflation  
adju/m5t  7#a7 ,9 g5]al ,9 ! case ( a   
taxable ye> beg9n+ aft] #bjbe1 ! #f1ajj 
am\nt 9 subsection 7b77#a77;,a7 %all be 
increas$ by an am\nt equal to-- 7,a7 su*
 doll> am\nt1 multipli$ by  7,b7 !      
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> #bjbd = cal5d> ye> #bjaf 9   
subp>agraph 7,a77ii7 !re(4  7#b7 ,r\nd+ 
,any increase det]m9$ "u p>agraph 7#a7  
:i* is n a multiple ( #ajj %all be r\nd$
 to ! ne>e/ multiple ( #ajj4  4  7b7    
,qualifi$ railroad track ma9t5ance      
exp5ditures ,section #de;,g7d7 ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ ,janu>y #a1 #bjae & ins]t+     
,janu>y #a1 #bjbd4  7c7 ,effective date 
,! am5dm5ts made by ?is section %all    
apply to exp5ditures paid or incurr$ 9  
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjbd4