,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #igfd  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #af1 #bjbf,mr4  
,s*neid] 7= himself & ,mr4 ,fitzpatrick7
 introduc$ ! foll[+ bill2 :i* 0 ref]r$  
to ! ,committee on ,ways & ,means  ,a   
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to d5y any =eign tax cr$it
 ) respect to taxes paid or accru$ to ! 
,russian ,f$]ation4  #a4 ,%ort title    
,?is ,act may be cit$ z ! ,h9d]+        
,oppressive ,nations f ,obta9+ ,rev5ue  
,act or ,,honor ,act4  #b4 ,d5ial (     
=eign tax cr$it ) respect to ! ,russian 
,f$]ation  7a7 ,9 g5]al ,section        
#ija7;j77#b7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by add+ at ! end !     
foll[+ new subp>agraph3  7,c7 ,special  
rule = ,russia  7i7 ,9 g5]al ,?is       
subsection %all apply to ! ,russian     
,f$]ation dur+ ! p]iod describ$ 9 clause
 7ii74  7ii7 ,p]iod ( application ,!    
p]iod describ$ 9 ?is clause is ! p]iod--
  7,i7 beg9n+ on ! date t is #cj days   
aft] ! date ( ! enactm5t ( ?is          

subp>agraph1 &  7,,ii7 end+ on ! date on
 :i* ! resumption ( ! application ( !   
rates ( duty set =? 9 column #a ( !     
,h>moniz$ ,t>iff ,s*$ule ( ! ,unit$     
,/ates to products ( ! ,russian         
,f$]ation takes effect pursuant to      
section #d7;b7 ( ! ,susp5d+ ,normal     
,trade ,relations ) ,russia & ,bel>us   
,act4  4  7b7 ,effective date  7#a7 ,9  
g5]al ,! am5dm5t made by ?is section    
%all take effect on ! date ( ! enactm5t 
( ?is ,act4  7#b7 ,nonapplication (     
treaty rules ,?is section1 & ! am5dm5t  
made by ?is section1 %all be appli$ )\t 
reg>d to any treaty obligation ( !      
,unit$ ,/ates4