,,ii  #aai? ,,congress  #a/ ,session    
,s4 #ddh  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #f            
7legislative day1 ,febru>y #e71         
#bjbe,mr4 ,moran 7= himself & ,ms4      
,cortez ,ma/o7 introduc$ ! foll[+ bill2 
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 exp& ! advanc$ manufactur+ production  
cr$it to include di/ribution trans=m]s4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,cr$it ,inc5tives = ,resili5t         
,critical ,utility ,infra/ructure &     
,trans=m]s ,act or ! ,,circuit ,act4    
#b4 ,expansion ( advanc$ manufactur+    
production cr$it to include di/ribution 
trans=m]s  7a7 ,9 g5]al ,section #de,x (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$-- 7#a7 9 subsection 7b77#a7-- 7,a7
 9 subp>agraph 7,l77ii71 by /rik+ & at !
 end1  7,b7 9 subp>agraph 7,m71 by /rik+
 ! p]iod at ! end & ins]t+ 1 &1 &  7,c7 
by add+ at ! end ! foll[+ new           
subp>agraph3  7,n7 9 ! case ( any       

di/ribution trans=m]1 an am\nt equal to 
#aj p]c5t ( ! co/s incurr$ by ! taxpay] 
) respect to production ( su* trans=m]4 
1 &  7#b7 9 subsection 7c7-- 7,a7 9     
p>agraph 7#a77;,a7-- 7i7 9 clause 7iv71 
by /rik+ & at ! end1  7ii7 9 clause 7v71
 by /rik+ ! p]iod at ! end & ins]t+ 1 &1
 &  7iii7 by add+ at ! end ! foll[+ new 
clause3  7vi7 any di/ribution trans=m]4 
1 &  7,b7 by add+ at ! end ! foll[+ new 
p>agraph3  7#g7 ,di/ribution trans=m] ,!
 t]m di/ribution trans=m] has ! same    
mean+ giv5 su* t]m "u section #cba7ce7 (
 ! ,en]gy ,policy & ,cons]vation ,act   
7#db ,u4,s4,c4 #fbia7ce774  4  7b7      
,effective date ,! am5dm5ts made by ?is 
section %all apply to compon5ts produc$ 
& sold aft] ! date :i* is #ij days aft] 
! date ( enactm5t ( ?is ,act4