,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #giih  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #ai1 #bjbf,mr4   
,bell introduc$ ! foll[+ bill2 :i* 0    
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to ext5d & exp& ! "w     
opportunity tax cr$it4  #a4 ,%ort title 
,?is ,act may be cit$ z ! ,build+       
,re5try & ,inclusive ,developm5t =      
,great] ,employm5t ,act or ! ,,bridge   
,act4  #b4 ,ext5sion & expansion ( "w   
opportunity tax cr$it  7a7 ,ext5sion (  
cr$it ,section #ea7;c77#d7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
,decemb] #ca1 #bjbe & ins]t+ ,decemb]   
#ca1 #bjcj4  7b7 ,expansion ( cr$it     
7#a7 ,qualifi$ ex-felon ,section        
#ea7;d77#d7 ( su* ,code is am5d$ to read
 z foll[s3  7#d7 ,qualifi$ crim9al      
ju/ice-impact$ individual ,! t]m        
qualifi$ crim9al ju/ice-impact$         
individual means any individual :o is   
c]tifi$ by ! designat$ local ag5cy--    
7,a7 z hav+ be5--  7i7 convict$ ( a     

felony "u any /atute ( ! ,unit$ ,/ates  
or any ,/ate1 or  7ii7 inc>c]at$ 9 any  
,f$]al1 ,/ate1 or local correctional    
in/itution1 or plac$ on probation1 = a  
p]iod ( at lea/ #ij days1 &  7,b7 z hav+
 a hir+ date :i* is n m ?an #c ye>s     
aft]-- 7i7 9 ! case ( an individual to  
:om only clause 7i7 ( subp>agraph 7,a7  
applies1 ! la/ date on :i* su*          
individual 0 s convict$ or 0 releas$ f  
prison1  7ii7 9 ! case ( an individual  
to :om only clause 7ii7 ( subp>agraph   
7,a7 applies1 ! la/ date on :i* su*     
individual 0 releas$ f su* inc>c]ation  
or 0 dis*>g$ f su* probation1 &  7iii7 9
 ! case ( an individual to :om bo?      
clauses 7i7 & 7ii7 ( subp>agraph 7,a7   
apply1 ! lat] ( ! dates specifi$ 9      
clauses 7i7 & 7ii7 ( ?is subp>agraph4  4
  7#b7 ,qualifi$ opportunity y\?        
,section #ea7;d7 ( su* ,code is am5d$ by
 add+ at ! end ! foll[+ new p>agraph3   
7#af7 ,qualifi$ opportunity y\? ,! t]m  
qualifi$ opportunity y\? means any      
individual :o is c]tifi$ by ! designat$ 

local ag5cy z be+ an out-(-s*ool y\? 7z 
def9$ 9 section #abi7;a77#a77;,b7 ( !   
,work=ce ,innovation & ,opportunity     
,act74  4  7c7 ,con=m+ am5dm5ts ,section
 #ea7;d77#a7 ( su* ,code is am5d$-- 7#a7
 9 subp>agraph 7,c71 by /rik+ qualifi$  
ex-felon & ins]t+ qualifi$ crim9al      
ju/ice-impact$ individual1  7#b7 9      
subp>agraph 7,i71 by /rik+ or1  7#c7 9  
subp>agraph 7,j71 by /rik+ ! p]iod at ! 
end & ins]t+ 1 or1 &  7#d7 by add+ at ! 
end ! foll[+ new subp>agraph3  7,k7 a   
qualifi$ opportunity y\?4  4  7d7       
,effective date ,! am5dm5ts made by     
subsections 7a71 7b71 & 7c7 %all apply  
to individuals :o beg9 "w = ! employ]   
aft] ! date ( ! enactm5t ( ?is ,act4    
7e7 ,adm9i/rative provisions  7#a7      
,regulations by ,secret>y ( ! ,treasury 
,! ,secret>y ( ! ,treasury %all         
prescribe su* regulations or o!r        
guidance z may be necess>y or           
appropriate to c>ry out ! purposes ( !  
am5dm5ts made by subsections 7a71 7b71 &
 7c71 includ+ by implem5t+ !            

recomm5dations describ$ 9 subclauses    
7,i7 & 7,,ii7 ( p>agraph 7#b77;,b77i74  
7#b7 ,/udy by ,comptroll] ,g5]al  7,a7  
,9 g5]al ,! ,comptroll] ,g5]al ( !      
,unit$ ,/ates %all conduct a /udy on !  
effici5cy ( ! adm9i/rative process ?r\gh
 :i* employ]s may claim ! cr$it det]m9$ 
"u section #ea7;a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf4  7,b7 ,report ,n lat] ?an
 #a ye> aft] ! date ( ! enactm5t ( ?is  
,act1 ! ,comptroll] ,g5]al %all submit  
to ,congress & ! ,secret>y ( ! ,treasury
 a report on ! /udy describ$ 9          
subp>agraph 7,a71 & su* report %all     
include--  7i7 recomm5dations = enhanc+ 
! effici5cy ( ! adm9i/rative process    
ref]r$ to 9 su* subp>agraph1 includ+    
by-- 7,i7 improv+ int]ag5cy coord9ation 
& data collection proc$ures = purposes (
 c>ry+ out su* adm9i/rative process1 &  
7,,ii7 consolidat+ & simplify+ any      
in=mational requirem5ts on employ]s     
claim+ ! cr$it det]m9$ "u section       
#ea7;a7 ( ! ,int]nal ,rev5ue ,code (    
#aihf1 &  7ii7 su* o!r in=mation z !    

,comptroll] ,g5]al det]m9es appropriate4