,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #eddj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #ag1        
#bjbe,mr4 ,m55dez 7= himself1 ,mr4      
,gomez1 ,ms4 ,pett]s51 ,mr4 ,mack5zie1  
,mr4 ,l&sman1 ,mr4 ,goldman ( ,new      
,york1 ,ms4 ,tlaib1 ,mrs4 ,f\%ee1 ,mr4  
,swalwell1 ,mr4 ,k5n$y ( ,new ,york1    
,mr4 ,c>son1 & ,mr4 ,lawl]7 introduc$ ! 
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to e/abli% a tax cr$it = small    
bus9esses to provide diap] *ang+ /ations
 9 re/rooms4  #a4 ,diap] *ang+ /ation   
re/room cr$it  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 ,diap] *ang+ /ation re/room   
cr$it  7a7 ,all[ance ( cr$it ,= purposes
 ( section #ch1 9 ! case ( an eligible  
small bus9ess :i* meets ! family ba?room
 requirem5t ( subsection 7e7 ) respect  
to a bus9ess location ( su* bus9ess1 !  

diap] *ang+ /ation re/room cr$it det]m9$
 "u ?is section = ! taxable ye> is an   
am\nt equal to #gj p]c5t ( ! qualifi$   
diap] *ang+ /ation re/room exp5ses paid 
or incurr$ by ! taxpay] dur+ su* taxable
 ye> ) respect to su* bus9ess location4 
7b7 ,limitation  7#a7 ,9 g5]al ,! cr$it 
det]m9$ "u subsection 7a7 ) respect to  
any bus9ess location ( ! taxpay] = any  
taxable ye> %all n exce$ ! excess 7if   
any7 (-- 7,a7 #aj1jjj1 ov]  7,b7 !      
aggregate cr$its det]m9$ und subsection 
7a7 ) respect to su* bus9ess location = 
! #c prec$+ taxable ye>s4  7#b7 ,bus9ess
 location ,= purposes ( ?is section--   
7,a7 ,9 g5]al ,except z provid$ 9       
subp>agraph 7,b71 ! t]m bus9ess location
 means ea* build+ f :i* ! taxpay]       
conducts a trade or bus9ess 7o!r ?an !  
trade or bus9ess ( be+ an employee74    
7,b7 ,sep>ate trades or bus9esses 9     
sep>ate portions ( a build+ ,9 ! case ( 
a taxpay] t conducts sep>ate trades or  
bus9esses f diff]5t portions ( a build+1
 ea* su* portion %all be treat$ z a     

sep>ate bus9ess location = purposes (   
?is section if ! taxpay] meets !        
requirem5ts ( subsection 7e7 appli$ by  
tak+ into acc\nt only su* portion ( su* 
build+4  7c7 ,qualifi$ diap] *ang+      
/ation re/room exp5ses ,= purposes ( ?is
 section-- 7#a7 ,9 g5]al ,! t]m qualifi$
 diap] *ang+ /ation re/room exp5ses     
means1 ) respect to any bus9ess         
location1 am\nts paid or incurr$ by !   
taxpay] =--  7,a7 any diap] *ang+ /ation
 7:i* may be access$ free ( *>ge7 locat$
 9 any re/room at su* bus9ess location  
7includ+ labor co/s & o!r exp5ses       
associat$ ) in/allation ( su* /ation71  
7,b7 any diap] disp5s] 7:i* may impose a
 *>ge & :i* may disp5se hygi5e products 
9 addition to diap]s7 locat$ 9 any      
re/room at su* bus9ess location 7includ+
 labor co/s & o!r exp5ses associat$ )   
in/allation ( su* disp5s]71 &  7,c7     
in/allation ( "o or m re/rooms :i* meet 
! requirem5ts ( subsection 7e7 7or      
r5ovation or expansion ( "o or m exi/+  
re/rooms into re/rooms :i* meet su*     

requirem5ts74  7d7 ,eligible small      
bus9ess ,= purposes ( ?is section--     
7#a7 ,9 g5]al ,! t]m eligible small     
bus9ess means any taxpay] = any taxable 
ye> if-- 7,a7 ! bus9ess gross receipts (
 su* taxpay] = su* taxable ye> d n exce$
 #e1jjj1jjj1 or  7,b7 su* taxpay]       
employs less ?an #ajj full-"t equival5t 
employees = su* taxable ye> 7z det]m9$  
"u section #de,r7d77#b774  7#b7 ,bus9ess
 gross receipts ,! t]m bus9ess gross    
receipts means gross receipts receiv$ 9 
! c\rse ( any trade or bus9ess 7o!r ?an 
! trade or bus9ess ( be+ an employee74  
7#c7 ,aggregation rules ,= purposes (   
?is subsection1 all p]sons treat$ z a   
s+le employ] "u subsection 7a7 or 7b7 ( 
section #eb1 or subsection 7n7 or 7o7 ( 
section #dad1 %all be treat$ z "o p]son4
  7e7 ,family ba?room requirem5t ,!     
requirem5ts ( ?is subsection are met )  
respect to any bus9ess location if bo?  
m5 & wom5 h access at su* location to at
 lea/ #a public re/room t is equipp$ ) a
 diap] *ang+ /ation 7:i* may be access$ 

free ( *>ge7 & a diap] disp5s] 7:i* may 
impose a *>ge74  7f7 ,d5ial ( d\ble     
b5efit ,9 ! case ( any qualifi$ diap]   
*ang+ /ation re/room 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 made "p (     
g5]al bus9ess cr$it ,subsection 7b7 (   
section #ch ( su* ,code is am5d$ 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 (  
an eligible small bus9ess 7z def9$ 9    
section #de;,,bb71 ! diap] *ang+ /ation 
re/room cr$it det]m9$ "u section        
#de;,,bb4  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 ,diap] *ang+     
/ation re/room cr$it4  4  7d7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjbe4