,,ii  #aai? ,,congress  #a/ ,session    
,s4 #cdcb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,decemb] #aa1 #bjbe,ms4
 ,klobu*> 7= h]self & ,mr4 ,cassidy7    
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[           
disa/]-affect$ taxpay]s to use prec$+   
taxable ye> e>n$ income to det]m9e      
eligibility = ! e>n$ income cr$it & !   
refundable portion ( ! *ild tax cr$it4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,work+ ,families ,disa/] ,tax ,relief 
,act4  #b4 ,election = disa/]-affect$   
taxpay]s to use prec$+ ye> e>n$ income  
to det]m9e cr$it eligibility  7a7       
,election ,to use prior ye> income =    
disa/]-,affect$ taxpay]s ) respect to   
*ild tax cr$it ,section #bd7;d7 ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7#d7  ,election to   
use prior ye> income = disa/]-affect$   
taxpay]s  7,a7  ,9 g5]al  ,a            
disa/]-affect$ taxpay] may elect to     

apply p>agraph 7#a7 by sub/itut+ !      
prec$+ taxable ye> = ! taxable ye> ea*  
place su* t]m appe>s4  7,b7             
,disa/]-affect$ taxpay]  ,= purposes (  
?is p>agraph1 ! t]m disa/]-affect$      
taxpay] means1 ) respect to a taxable   
ye>--  7i7 a taxpay] ^: pr9cipal place (
 abode or pr9cipal place ( "w1 dur+ any 
p]iod 9 ! taxable ye> :i* is "p ( !     
incid5t p]iod ( a qualifi$ disa/]1 is   
locat$ 9 a qualifi$ disa/] zone1 or     
7ii7 a taxpay]-- 7,i7 ^: pr9cipal place 
( abode1 dur+ any p]iod 9 ! taxable ye> 
:i* is "p ( ! incid5t p]iod ( a qualifi$
 disa/]1 is locat$ 9 ! qualifi$ disa/]  
area ) respect to su* qualifi$ disa/]1 &
  7,,ii7 :o is displac$ f su* pr9cipal  
place ( abode dur+ su* taxable ye> z a  
result ( su* qualifi$ disa/]4  7,c7     
,def9itions  ,= purposes ( ?is          
p>agraph-- 7i7 ,qualifi$ disa/] ,! t]m  
qualifi$ disa/] means any disa/] )      
respect to :i* a major disa/] has be5   
decl>$ by ! ,presid5t "u section #dja ( 
! ,rob]t ,t4 ,/af=d ,disa/] ,relief &   

,em]g5cy ,assi/ance ,act4  7ii7         
,qualifi$ disa/] area  ,! t]m qualifi$  
disa/] area means1 ) respect to any     
qualifi$ disa/]1 ! area ) respect to :i*
 ! major disa/] 0 decl>$ "u ! ,rob]t ,t4
 ,/af=d ,disa/] ,relief & ,em]g5cy      
,assi/ance ,act4  7iii7  ,qualifi$      
disa/] zone  ,! t]m qualifi$ disa/] zone
 means ! portion ( a qualifi$ disa/]    
area det]m9$ by ! ,presid5t to w>rant   
individual or individual & public       
assi/ance f ! ,f$]al ,gov]nm5t "u !     
,rob]t ,t4 ,/af=d ,disa/] ,relief &     
,em]g5cy ,assi/ance ,act4  4  7b7       
,election ,to use prior ye> income =    
disa/]-,affect$ taxpay]s ) respect to   
e>n$ income cr$it  ,section #cb7;c7 (   
su* ,code is am5d$ by add+ at ! end !   
foll[+ new p>agraph3  7#e7  ,election to
 use prior ye> income = disa/]-affect$  
taxpay]s  ,a disa/]-affect$ taxpay] 7z  
def9$ 9 section #bd7;d77#d77;,b77 may   
elect to apply subsection 7a77#a7 by    
ins]t+ prec$+ be=e taxable ye> 9 su*    
p>agraph4  4  7c7 ,effective date ,!    

am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbd4