,,ii  #aai? ,,congress  #b;d ,session   
,s4 #dhha  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #bd1 #bjbf,mr4   
,wel* 7= himself & ,mr4 ,m>%all7        
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to modify ! mat*+ 
funds requirem5t = grants provid$ to    
l[-income taxpay] cl9ics4  #a4 ,%ort    
title ,?is ,act may be cit$ z ! ,unlock+
 ,l[-,income ,taxpay] ,cl9ic ,fund+     
,act4  #b4 ,l[-income taxpay] cl9ic     
fund+ unlock$  7a7 ,mat*+ funds         
,p>agraph 7#e7 ( section #gebf7;c7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7#e7 ,requirem5t (   
mat*+ funds  7,a7 ,9 g5]al ,) respect to
 any grant provid$ to a l[-income       
taxpay] cl9ic "u ?is section1 su* cl9ic 
%all provide mat*+ funds equal to !     
applicable p]c5tage ( ! am\nt ( su*     
grant4  7,b7 ,mat*+ funds  7i7 ,9 g5]al 
,= purposes ( ?is p>agraph1 ! t]m mat*+ 
funds may include-- 7,i7 ! sal>y        

7includ+ fr+e b5efits7 ( individuals    
p]=m+ s]vices = ! l[-income taxpay]     
cl9ic1 &  7,,ii7 ! co/ ( equipm5t us$ 9 
! l[-income taxpay] cl9ic4  7ii7        
,exclusion ,= purposes ( ?is p>agraph1 !
 t]m mat*+ funds %all n include any     
indirect exp5ses1 su* z g5]al ov]head ( 
! in/itution sponsor+ ! l[-income       
taxpay] cl9ic4  7,c7 ,applicable        
p]c5tage ,= purposes ( subp>agraph 7,a71
 ! applicable p]c5tage %all be #ajj     
p]c5t1 except t ! ,secret>y may e/abli% 
a l[] p]c5tage 7n bel[ #be p]c5t7 if !  
,secret>y det]m9es t su* p]c5tage w\ld  
exp& ! cov]age ( ! l[-income taxpay]    
cl9ic to additional taxpay]s4  4  7b7   
,te*nical am5dm5ts ,section #gebf7;c7 ( 
! ,int]nal ,rev5ue ,code ( #aihf1 z     
am5d$ by subsection 7a71 is fur!r       
am5d$-- 7#a7 by /rik+ p>agraphs 7#a7 &  
7#b71 &  7#b7 by r$esignat+ p>agraphs   
7#c7 ?r\gh 7#f7 z p>agraphs 7#a7 ?r\gh  
7#d74  7c7 ,effective date ,! am5dm5ts  
made by ?is section %all apply to cal5d>
 ye>s beg9n+ aft] ! date ( enactm5t (   

?is ,act4