,,ii  #aai? ,,congress  #b;d ,session   
,s4 #ddfc  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #cj1 #bjbf,mr4  
,"y introduc$ ! foll[+ bill2 :i* 0 read 
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide a cr$it
 aga9/ employ] payroll taxes = wages &  
o!r exp5ses paid or incurr$ =           
appr5tice%ip programs4  #a4 ,%ort title 
,?is ,act may be cit$ z ! ,work=ce      
,appr5tice%ip ,gr[? & ,education        
,support ,act or ! ,,wages ,act ( #bjbf4
  #b4 ,f9d+s ,congress f9ds ! foll[+3   
7#a7 ,appr5tice%ips /r5g!n ! ,am]ican   
economy by address+ p]si/5t work=ce     
%ortages1 p>ticul>ly 9 high-dem& &      
ess5tial indu/ries1 includ+ con/ruction1
 advanc$ manufactur+1 heal? c>e1 e>ly   
*ildhood education & c>e1 in=mation     
te*nology1 transportation & logi/ics1   
automotive repair & ma9t5ance1          
hospitality1 en]gy1 agriculture1 & !    
skill$ trades4  7#b7 ,a skill$ &        
resili5t work=ce is ess5tial to ma9ta9+ 

! economic competitiv5ess ( ! ,unit$    
,/ates 9 an increas+ly competitive      
global economy1 p>ticul>ly z o!r nations
 exp& inve/m5ts 9 work=ce tra9+1        
te*nical education1 & indu/rial         
capacity4  7#c7 ,regi/]$ appr5tice%ip   
programs are a prov5 work=ce developm5t 
model t comb9es paid on-!-job le>n+ )   
relat$ in/ruction1 enabl+ work]s to e>n 
wages :ile ga9+ indu/ry-recogniz$       
cr$5tials & skills align$ ) employ]     
ne$s4  7#d7 ,employ]s t inve/ 9 regi/]$ 
appr5tice%ip programs b5efit f improv$  
productivity1 r$uc$ turnov]1 & a m      
skill$ work=ce1 b (t5 face co/s         
associat$ ) program developm5t1 tra9+1  
sup]vision1 & relat$ in/ruction t may   
limit broad] adoption4  7#e7 ,! ,act (  
,augu/ #af1 #aicg 7commonly kn[n z !    
,national ,appr5tice%ip ,act2 #ej ,/at4 
#ffd1 *apt] #ffc2 #bi ,u4,s4,c4 #ej et  
seq47 & regulations issu$ !reund]       
e/abli% a rigor\s framework = regi/]$   
appr5tice%ip programs1 ensur+           
high-quality tra9+ /&>ds1 work]         

protections1 & nationally recogniz$     
cr$5tials4  7#f7 ,exp&+ employ]         
p>ticipation 9 regi/]$ appr5tice%ip     
programs is critical to promot+ upw>d   
economic mobility1 includ+ = individuals
 )\t a f\r-ye> college degree1 by       
provid+ pa?ways to high] e>n+s & /able1 
well-pay+ c>e]s4  #c4 ,appr5tice%ip     
cr$it  7a7 ,9 g5]al ,sub*apt] ,d ( *apt]
 #ba ( ! ,int]nal ,rev5ue ,code ( #aihf 
is am5d$ by add+ at ! end ! foll[+ new  
section3  #cace4 ,appr5tice%ip cr$it    
7a7 ,9 g5]al ,9 ! case ( an eligible    
employ]1 !re %all be all[$ z a cr$it    
aga9/ applicable employm5t taxes = ea*  
cal5d> qu>t] an am\nt equal to #ej p]c5t
 ( ! sum (-- 7#a7 ! qualifi$ wages )    
respect to ea* qualifi$ appr5tice ( su* 
employ] = su* cal5d> qu>t]1 &  7#b7 !   
regi/]$ appr5tice%ip program exp5ses    
paid or incurr$ by ! employ] dur+ !     
cal5d> qu>t]4  7b7 ,limitations &       
refundability  7#a7 ,wages tak5 into    
acc\nt ,! am\nt ( qualifi$ wages )      
respect to any qualifi$ appr5tice :i*   

may be tak5 into acc\nt "u subsection   
7a7 by ! eligible employ] = any cal5d>  
qu>t] %all n exce$ #e1jjj4  7#b7        
,regi/]$ appr5tice%ip program exp5ses   
tak5 into acc\nt ,! am\nt ( regi/]$     
appr5tice%ip program exp5ses tak5 into  
acc\nt by ! eligible employ] ) respect  
to any cal5d> qu>t] %all n exce$ !      
great] (-- 7,a7 #e1jjj1 or  7,b7 ! less]
 (-- 7i7 #b1ejj = ea* qualifi$ appr5tice
 :i* is an employee ( ! eligible employ]
 dur+ su* cal5d> qu>t]1 or  7ii7        
#ej1jjj4  7#c7 ,cr$it limit$ to         
employm5t taxes ,! cr$it all[$ by       
subsection 7a7 ) respect to any cal5d>  
qu>t] %all n exce$ ! applicable         
employm5t taxes 7r$uc$ by any cr$its    
all[$ "u section #caaa7 on ! wages paid 
) respect to ! employm5t ( all !        
employees ( ! eligible employ] = su*    
cal5d> qu>t]4  7#d7 ,refundability (    
excess cr$it ,if ! am\nt ( ! cr$it "u   
subsection 7a7 exce$s ! limitation (    
p>agraph 7#c7 = any cal5d> qu>t]1 su*   
excess %all be treat$ z an ov]paym5t t  

%all be refund$ "u sections #fdjb7;a7 & 
#fdac7;b74  7c7 ,def9itions ,= purposes 
( ?is section-- 7#a7 ,applicable        
employm5t taxes ,! t]m applicable       
employm5t taxes means ! foll[+3 7,a7 ,! 
taxes impos$ "u section #caaa7;b74  7,b7
 ,s mu* ( ! taxes impos$ "u section     
#cbba7;a7 z are attributable to ! rate 9
 effect "u section #caaa7;b74  7#b7     
,eligible employ] ,! t]m eligible       
employ] means any employ] :i*1 dur+ !   
cal5d> qu>t]-- 7,a7 ei!r-- 7i7 ma9ta9s a
 regi/]$ appr5tice%ip program1 or  7ii7 
has ent]$ into a writt5 agreem5t        
7includ+ a collective b>ga9+ agreem5t7  
"u :i* ! employ] agrees to adh]e to !   
appr5tice%ip /&>ds =mulat$ & regi/]$ by 
a regi/]$ appr5tice%ip program sponsor )
 respect to qualifi$ appr5tices         
p>ticipat+ 9 ! regi/]$ appr5tice%ip     
program ( su* sponsor1 &  7,b7 employs a
 qualifi$ appr5tice4  7#c7 ,qualifi$    
wages  7,a7 ,9 g5]al ,! t]m qualifi$    
wages means1 ) respect to any qualifi$  
appr5tice1 wages paid = s]vice r5d]$    

:ile su* qualifi$ appr5tice is          
p>ticipat+ 9 a regi/]$ appr5tice%ip     
program4  7,b7 ,limitations ,su* t]m    
%all n include any wages paid = s]vice  
r5d]$ aft] ! date t is #b ye>s aft] !   
date ! qualifi$ appr5tice beg9s         
p>ticipation 9 a regi/]$ appr5tice%ip   
program4  7#d7 ,wages  7,a7 ,9 g5]al ,! 
t]m wages means wages 7z def9$ 9 section
 #caba7;a77 & comp5sation 7z def9$ 9    
section #cbca7;e774  7,b7 ,all[ance =   
c]ta9 heal? plan exp5ses  7i7 ,9 g5]al  
,su* t]m %all include am\nts paid by !  
eligible employ] to provide & ma9ta9 a  
gr\p heal? plan 7z def9$ 9 section      
#ejjj7;b77#a771 b only to ! ext5t t su* 
am\nts are exclud$ f ! gross income (   
employees by reason ( section #ajf7;a74 
7ii7 ,allocation rules ,= purposes ( ?is
 section1 am\nts treat$ z wages "u      
clause 7i7 %all be treat$ z paid )      
respect to any employee 7& ) respect to 
any p]iod7 to ! ext5t t su* am\nts are  
prop]ly allocable to su* employee 7& to 
su* p]iod7 9 su* mann] z ! ,secret>y may

 prescribe4 ,except z o!rwise provid$ by
 ! ,secret>y1 su* allocation %all be    
treat$ z prop]ly made if made on ! basis
 ( be+ pro rata among p]iods ( cov]age4 
7#e7 ,qualifi$ appr5tice  7,a7 ,9 g5]al 
,! t]m qualifi$ appr5tice means an      
individual :o-- 7i7 is an employee ( an 
eligible employ]1 &  7ii7 p>ticipates 9 
a regi/]$ appr5tice%ip program pursuant 
to a writt5 appr5tice%ip agreem5t ) !   
regi/]$ appr5tice%ip program sponsor    
ent]$ into aft] ! date ( ! enactm5t (   
?is section4  7,b7 ,exception ,su* t]m  
%all n include-- 7i7 any individual     
describ$ 9 subp>agraph 7,a71 7,b71 or   
7,c7 ( section #ea7;i77#a71 or  7ii7 any
 #e-p]c5t own] 7z def9$ 9 section       
#daf7;i77#a77;,b774  7,c7 ,p>ticipation 
9 a regi/]$ appr5tice%ip program ,=     
purposes ( subp>agraph 7,a77ii71 an     
individual p>ticipates 9 a regi/]$      
appr5tice%ip program if-- 7i7 !         
individual has ent]$ into an            
appr5tice%ip agreem5t t has be5 regi/]$ 
) ! ,(fice ( ,appr5tice%ip ( ! ,dep>tm5t

 ( ,labor or a recogniz$ ,/ate          
appr5tice%ip ag5cy dur+ ! fir/ #ij days 
( probation>y employm5t ) an eligible   
employ] "u a regi/]$ appr5tice%ip       
program1 &  7ii7 ! individual has be5   
c]tifi$ by su* ,(fice ( ,appr5tice%ip or
 a recogniz$ ,/ate appr5tice%ip ag5cy z 
eligible = probation>y employm5t z an   
appr5tice 7z def9$ 9 section #bi4b (    
title #bi1 ,code ( ,f$]al ,regulations  
7z 9 effect on ! date ( ! enactm5t ( ?is
 subp>agraph774  7#f7  ,regi/]$         
appr5tice%ip program  ,! t]m regi/]$    
appr5tice%ip program means an           
appr5tice%ip regi/]$ "u ! ,act ( ,augu/ 
#af1 #aicg 7commonly kn[n z ! ,national 
,appr5tice%ip ,act2 #ej ,/at4 #ffd1     
*apt] #ffc2 #bi ,u4,s4,c4 #ej et seq47 t
 meets ! /&>ds ( p>ts #bi & #cj ( title 
#bi1 ,code ( ,f$]al ,regulations 7z 9   
effect on ! date ( ! enactm5t ( ?is     
p>agraph74  7#g7 ,regi/]$ appr5tice%ip  
program exp5ses  7,a7 ,9 g5]al ,! t]m   
regi/]$ appr5tice%ip program exp5ses    
means exp5ses 7o!r ?an qualifi$ wages7  

paid or incurr$ 9 connection ) a regi/]$
 appr5tice%ip program1 includ+-- 7i7    
relat$ in/ruction exp5ses1  7ii7        
on-!-job le>n+ exp5ses1  7iii7 m5tor    
wages1  7iv7 exp5ses directly associat$ 
) ! developm5t1 regi/ration1 or         
ma9t5ance ( a regi/]$ appr5tice%ip      
program1 &  7v7 am\nts paid or incurr$  
by an eligible employ] to a regi/]$     
appr5tice%ip program sponsor pursuant to
 a collective b>ga9+ agreem5t 7or simil>
 b9d+ agreem5t7 = ! purpose ( support+  
or fund+ su* program4  7,b7 ,relat$     
in/ruction exp5ses ,! t]m relat$        
in/ruction exp5ses means ! co/s (       
organiz$ in/ruction-- 7i7 9 te*nical    
subjects relat$ to ! occupation1 &  7ii7
 t may be provid$ 9 a classroom1 ?r\gh  
di/ance le>n+1 or o!r means (           
in/ruction1 consi/5t ) ! requirem5ts =  
su* in/ruction "u section #bi4e7;b77#d7 
( title #bi1 ,code ( ,f$]al ,regulations
 7z 9 effect on ! date ( ! enactm5t (   
?is p>agraph74  7,c7 ,on-!-job le>n+    
exp5ses ,! t]m on-!-job le>n+ exp5ses-- 

7i7 means ! co/s ( tra9+ t-- 7,i7 is    
provid$ to a qualifi$ appr5tice :ile    
engag$ 9 productive "w 9 a job1 &       
7,,ii7 provides k or skills ess5tial to 
! full & adequate p]=mance ( ! job1     
7ii7 includes reimbursem5t or support = 
! co/s ( su* tra9+ & ( sup]vision       
provid$ dur+ su* tra9+1 &  7iii7 does n 
include ! co/s ( any wages provid$ to ! 
qualifi$ appr5tice dur+ ! tra9+4  7,d7  
,m5tor wages  7i7 ,9 g5]al ,! t]m m5tor 
wages means wages :i*-- 7,i7 are paid by
 an eligible employ] to an employee :o  
is a j\rneywork] 7)9 ! mean+ ( section  
#bi4b ( title #bi1 ,code ( ,f$]al       
,regulations 7z 9 effect on ! date ( !  
enactm5t ( ?is subp>agraph771 &  7,,ii7 
are 9 excess ( ! base rate ( pay ( su*  
employee = pay p]iods 9 :i* su* employee
 is provid+ m5tor%ip or sup]visory      
s]vices to a qualifi$ appr5tice ( su*   
eligible employ]4  7ii7 ,base rate ( pay
  7,i7 ,9 g5]al ,! t]m base rate ( pay  
means1 ) respect to any pay p]iod = any 
employee provid+ m5tor%ip or sup]visory 

s]vices1 ! av]age wages paid = pay      
p]iods occurr+ ov] ! #ab-mon? p]iod end+
 ) ! pay p]iod be=e ! date on :i* su*   
individual began provid+ su* m5tor%ip or
 sup]visory s]vices4  7,,ii7 ,special   
rules ,if ! employee 0 n employ$ = !    
entire #ab-mon? p]iod ref]r$ to 9       
subclause 7,i71 su* subclause %all be   
appli$ on ! basis ( ! p]iod dur+ :i* su*
 employee 0 s employ$4 ,! ,secret>y may 
provide rules = ! application ( ?is     
clause 9 cases :]e ! employee 0 n       
employ$ = any p]iod be=e provid+        
m5tor%ip or sup]visory s]vices4  7iii7  
,limitation on m5tor wages ,! am\nt (   
m5tor wages :i* may be tak5 into acc\nt 
dur+ a cal5d> qu>t] ) respect to any    
employee provid+ m5tor%ip or sup]visory 
s]vices %all n exce$ #aj1jjj4  7#h7     
,regi/]$ appr5tice%ip program sponsor ,!
 t]m regi/]$ appr5tice%ip program       
sponsor means any p]son1 association1   
committee1 or organization op]at+ a     
regi/]$ appr5tice%ip program & 9 ^: "n  
su* program is regi/]$ or approv$4  7d7 

,o!r rules ,= purposes ( ?is section--  
7#a7 ,aggregation rules ,all p]sons :i* 
are treat$ z a s+le employ] "u          
subsections 7a7 & 7b7 ( section #eb or  
subsection 7m7 or 7o7 ( section #dad    
%all be treat$ z a s+le taxpay]4  7#b7  
,c]ta9 gov]nm5tal employ]s  7,a7 ,9     
g5]al ,?is cr$it %all n apply to !      
,gov]nm5t ( ! ,unit$ ,/ates1 ! gov]nm5t 
( any ,/ate or political subdivision    
!re(1 or any ag5cy or in/rum5tality (   
any ( ! =ego+4  7,b7 ,exception         
,p>agraph 7#a7 %all n apply to-- 7i7 any
 organization describ$ 9 section        
#eja7;c77#a7 & exempt f tax "u section  
#eja7;a71 or  7ii7 any entity describ$ 9
 p>agraph 7#a7 if-- 7,i7 su* entity is a
 college or univ]sity1 or  7,,ii7 !     
pr9cipal purpose or function ( su*      
entity is provid+ m$ical or hospital    
c>e4  7#c7 ,d5ial ( d\ble b5efit  7,a7  
,cr$its ,any wages or exp5ses tak5 into 
acc\nt 9 det]m9+ ! cr$it all[$ "u ?is   
section %all n be tak5 into acc\nt =    
purposes ( det]m9+ any cr$it all[$ aga9/

 ! tax impos$ by *apt] #a4  7,b7        
,d$uctions  7i7 ,wages ,= purposes ( ?is
 section1 rules simil> to ! rules (     
section #bhj;,c7a7 %all apply4  7ii7    
,o!r exp5ses ,no d$uction %all be all[$ 
"u *apt] #a ) respect to t portion ( !  
regi/]$ appr5tice%ip program exp5ses    
7o!r ?an wages7 tak5 into acc\nt "u ?is 
section4  7#d7 ,coord9ation ) o!r ,f$]al
 paym5ts ,?is section %all n apply to   
any qualifi$ wages or regi/]$           
appr5tice%ip program exp5ses paid or    
incurr$ by an eligible employ] if su*   
eligible employ] receiv$ paym5ts = su*  
qualifi$ wages or regi/]$ appr5tice%ip  
program exp5ses "u ! ,work=ce           
,innovation & ,opportunity ,act or any  
o!r f$]ally fund$ program4  7#e7        
,election to h appr5tice%ip cr$it n     
apply ,?is section %all n apply to s mu*
 ( ! qualifi$ wages & regi/]$           
appr5tice%ip program exp5ses paid or    
incurr$ by an eligible employ] z su*    
employ] elects 7at su* "t & 9 su* mann] 
z ! ,secret>y may prescribe7 to n take  

into acc\nt = purposes ( ?is section4   
7#f7 ,?ird p>ty payors ,any cr$it all[$ 
"u ?is section %all be treat$ z a cr$it 
describ$ 9 section #ceaa7;d77#b74  7#g7 
,ext5sion ( limitation on assessm5t     
7,a7 ,9 g5]al ,not)/&+ section #feja1 ! 
limitation on ! "t p]iod = ! assessm5t (
 any am\nt attributable to a cr$it      
claim$ "u ?is section %all n expire be=e
 ! date t is #f ye>s aft] ! late/ (--   
7i7 ! date on :i* ! orig9al return :i*  
includes ! cal5d> qu>t] ) respect to :i*
 su* cr$it is det]m9$ is fil$1  7ii7 !  
date on :i* su* return is treat$ z fil$ 
"u section #feja7;b77#b71 or  7iii7 !   
date on :i* ! claim = cr$it or refund ) 
respect to su* cr$it is made4  7,b7     
,d$uction = wages & exp5ses tak5 into   
acc\nt 9 det]m9+ improp]ly claim$ cr$it 
7i7 ,9 g5]al ,not)/&+ section #feaa1 9 !
 case ( an assessm5t attributable to a  
cr$it claim$ "u ?is section1 !          
limitation on ! "t p]iod = cr$it or     
refund ( any am\nt attributable to a    
d$uction = improp]ly claim$ appr5tice%ip

 wages & exp5ses %all n expire be=e ! "t
 p]iod = su* assessm5t expires "u       
p>agraph 7#a74  7ii7 ,improp]ly claim$  
appr5tice%ip wages & exp5ses ,= purposes
 ( ?is p>agraph1 ! t]m improp]ly claim$ 
appr5tice%ip wages & exp5ses means1 )   
respect to an assessm5t attributable to 
a cr$it claim$ "u ?is section1 ! wages &
 exp5ses ) respect to :i* a d$uction    
w\ld n h be5 all[$ if ! portion ( !     
cr$it to :i* su* assessm5t relates _h   
be5 prop]ly claim$4  7e7 ,treatm5t (    
deposits ,! ,secret>y %all waive any    
p5alty "u section #ffef = any failure to
 make a deposit ( any applicable        
employm5t taxes if ! ,secret>y det]m9es 
t su* failure 0 due to ! reasonable     
anticipation ( ! cr$it all[$ "u ?is     
section4  7f7 ,regulations & guidance ,!
 ,secret>y1 9 consultation ) ! ,secret>y
 ( ,labor1 %all issue su* =ms1          
in/ructions1 regulations1 & guidance--  
7#a7 ) respect to ! application ( !     
cr$it "u subsection 7a7 to ?ird p>ty    
payors 7includ+ pr(essional employ]     

organizations1 c]tifi$ pr(essional      
employ] organizations1 or ag5ts "u      
section #cejd71 includ+ regulations or  
guidance all[+ su* payors to submit     
docum5tation necess>y to sub/antiate !  
regi/]$ appr5tice%ip program exp5ses (  
employ]s t use su* payors1 &  7#b7 to   
prev5t ! avoidance ( ! purposes ( !     
limitations "u ?is section4  ,any =ms1  
in/ructions1 regulations1 or o!r        
guidance describ$ 9 p>agraph 7#a7 %all  
require ! cu/om] to be responsible = !  
acc\nt+ ( ! cr$it & = any liability =   
improp]ly claim$ cr$its & %all require !
 c]tifi$ pr(essional employ]            
organization or o!r ?ird p>ty payor to  
accurately report su* tax cr$its bas$ on
 ! in=mation provid$ by ! cu/om]4  4    
7b7 ,notice ( availability ( cr$it ,!   
,secret>y ( ,labor1 9 consultation ) !  
,secret>y ( ! ,treasury 7or !           
,secret>y's delegate71 %all take su*    
/eps z may be necess>y or appropriate to
 keep employ]s appris$ ( ! availability 
( ! cr$it all[$ "u section #cace ( !    

,int]nal ,rev5ue ,code ( #aihf1 z add$  
by ?is section4  7c7 ,cl]ical am5dm5t ,!
 table ( sections = sub*apt] ,d ( *apt] 
#ba ( ! ,int]nal ,rev5ue ,code ( #aihf  
is am5d$ by add+ at ! end ! foll[+ new  
item3  ,sec4 #cace4 ,appr5tice%ip cr$it4
  4  7d7 ,effective date ,! am5dm5ts    
made by ?is section %all apply to wages 
paid1 & exp5ses paid or incurr$1 =      
cal5d> qu>t]s beg9n+ aft] ! date (      
enactm5t ( ?is ,act4  #d4 ,tax treatm5t 
( appr5tice%ip aw>ds  7a7 ,appr5tice%ip 
aw>ds treat$ z employee a*ievem5t aw>ds 
7#a7 ,9 g5]al ,section                  
#bgd7;j77#c77;,a77i77,i7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
subclauses 7,i71 7,,ii71 & 7,,iii7 &    
ins]t+ ! foll[+3  7,i7 7aa7 transf]r$ by
 an employ] to an employee = l5g? (     
s]vice a*ievem5t or safety a*ievem5t &  
aw>d$ z "p ( a mean+ful c]emony1 or     
7bb7 transf]r$ by an employ] to an      
employee p>ticipat+ 9 a regi/]$         
appr5tice%ip program 9 connection ) !   
tra9+ & curriculum ( su* program1 &     

7,,ii7 aw>d$ "u conditions &            
circum/ances t d n create a significant 
likelihood ( ! paym5t disguis$ z        
comp5sation4  4  7#b7 ,def9itions       
,section #bgd7;j77#d7 ( su* ,code is    
am5d$ by add+ at ! end ! foll[+ new     
subp>agraphs3  7,d7 ,appr5tice%ip aw>ds 
,an item %all n be treat$ z hav+ be5    
provid$ 9 connection ) ! tra9+ &        
curriculum ( a regi/]$ appr5tice%ip     
program if su* item is receiv$ dur+ !   
recipi5t's fir/ #ij days ( p>ticipat+ 9 
! regi/]$ appr5tice%ip program4  7,e7   
,regi/]$ appr5tice%ip program ,! t]m    
regi/]$ appr5tice%ip program has ! mean+
 giv5 su* t]m "u section #cace7;c77#f74 
4  7b7 ,increas$ limitation ,p>agraph   
7#b7 ( section #bgd7;j7 ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$-- 7#a7 by
 ins]t+ 7#a1ejj 9 ! case ( an employee  
a*ievem5t aw>d describ$ 9 p>agraph      
7#c77;,a77i77,i77bb77 aft] #djj 9       
p>agraph 7,a71 &  7#b7 by ins]t+ 7#e1jjj
 9 ! case ( a qualifi$ plan aw>d :i* is 
an employee a*ievem5t aw>d describ$ 9   

p>agraph 7#c77;,a77i77,i77bb77 at ! end 
( p>agraph 7,b74  7c7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to aw>ds transf]r$ aft] ! date (       
enactm5t ( ?is ,act4