,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #egd  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #ba1 #bjbe,mr4
 ,arr+ton 7= himself1 ,mr4 ,e/es1 ,mr4  
,la,hood1 ,ms4 ,t5ney1 ,mr4 ,h]n (      
,oklahoma1 ,mr4 ,bu*anan1 ,ms4 ,van     
,duyne1 ,mr4 ,fe5/ra1 ,mrs4 ,mill] (    
,we/ ,virg9ia1 ,mr4 ,mill] ( ,ohio1 ,mr4
 ,ful*]1 ,mr4 ,coll9s1 ,ms4 ,mace1 ,mr4 
,c>ey1 & ,mr4 ,ku/(f7 introduc$ ! foll[+
 bill2 :i* 0 ref]r$ to ! ,committee on  
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
p]man5tly all[ a tax d$uction at ! "t an
 inve/m5t 9 qualifi$ prop]ty is made1 & 
= o!r purposes4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,accel]ate         
,long-t]m ,inve/m5t ,gr[? ,n[ ,act or ! 
,,align ,act4  #b4 ,p]man5t full exp5s+ 
= qualifi$ prop]ty  7a7 ,9 g5]al        
,p>agraph 7#f7 ( section #afh7k7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7#f7 ,applicable     
p]c5tage ,= purposes ( ?is subsection1 !
 t]m applicable p]c5tage means1 9 ! case

 ( prop]ty plac$ 9 s]vice 7or1 9 ! case 
( a specifi$ plant describ$ 9 p>agraph  
7#e71 a plant :i* is plant$ or graft$7  
aft] ,septemb] #bg1 #bjag1 #ajj p]c5t4  
4  7b7 ,con=m+ am5dm5ts  7#a7 ,section  
#afh7k7 ( ! ,int]nal ,rev5ue ,code (    
#aihf is am5d$-- 7,a7 9 p>agraph 7#b7-- 
7i7 9 subp>agraph 7,a7-- 7,i7 9 clause  
7i77,v71 by ins]t+ & at ! end2  7,,ii7 9
 clause 7ii71 by /rik+ clause 7ii7 (    
subp>agraph 7,e71 & & ins]t+ clause 7i7 
( subp>agraph 7,e742 &  7,,iii7 by /rik+
 clause 7iii72  7ii7 9 subp>agraph      
7,b7-- 7,i7 9 clause 7i7-- 7aa7 by /rik+
 subclauses 7,,ii7 & 7,,iii72 &  7bb7 by
 r$esignat+ subclauses 7,,iv7 ?r\gh     
7,,vi7 z subclauses 7,,ii7 ?r\gh 7,,iv71
 respectively2  7,,ii7 by /rik+ clause  
7ii72 &  7,,iii7 by r$esignat+ clauses  
7iii7 & 7iv7 z clauses 7ii7 & 7iii71    
respectively2  7iii7 9 subp>agraph      
7,c7-- 7,i7 9 clause 7i71 by /rik+ &    
subclauses 7,,ii7 & 7,,iii7 (           
subp>agraph 7,b77i72 &  7,,ii7 9 clause 
7ii71 by /rik+ subp>agraph 7,b77iii7 &  

ins]t+ subp>agraph 7,b77ii72 &  7iv7 9  
subp>agraph 7,e7-- 7,i7 by /rik+ clause 
7i72 &  7,,ii7 by r$esignat+ clauses    
7ii7 & 7iii7 z clauses 7i7 & 7ii71      
respectively2 &  7,b7 9 p>agraph        
7#e77;,a71 by /rik+ plant$ be=e ,janu>y 
#a1 #bjbg1 or is graft$ be=e su* date to
 a plant t has already be5 plant$1 &    
ins]t+ plant$ or graft$4  7#b7 ,section 
#dfj7;c77#f77;,b7 ( su* ,code is am5d$  
by /rik+ :i* & all t foll[s ?r\gh !     
p]iod & ins]t+ :i* has a recov]y p]iod (
 #g ye>s or less44  7c7 ,effective date 
,! am5dm5ts made by ?is section %all    
take effect z if includ$ 9 section      
#acbja ( ,public ,law #aae-ig4