,,ii  #aai? ,,congress  #b;d ,session   
,s4 #ecdf  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,augu/ #f1 #bjbf,mr4   
,"y 7= himself & ,mr4 ,lujn7 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 tax cr$it = lay]     
op]ation effici5cy equipm5t4  #a4 ,%ort 
title ,?is ,act may be cit$ z !         
,effici5cy ,ga9s ?r\gh ,grad+ ,/&>ds ,& 
,viable ,enhancem5t ,act ( #bjbf or !   
,,egg ,,save ,act ( #bjbf4  #b4 ,lay]   
op]ation effici5cy equipm5t cr$it  7a7  
,9 g5]al ,subp>t ,d ( "p ,,iv ( sub*apt]
 ,a ( *apt] #a ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new section3  #de;,,bb4 ,lay]  
op]ation effici5cy equipm5t cr$it  7a7  
,g5]al rule ,= purposes ( section #ch1 !
 lay] op]ation effici5cy equipm5t cr$it 
= any taxable ye> is an am\nt equal to !
 applicable p]c5tage ( ! qualifi$       
equipm5t exp5ditures paid or incurr$ by 
! taxpay] dur+ su* taxable ye>4  7b7    

,applicable p]c5tage ,= purposes ( ?is  
section1 ! applicable p]c5tage is-- 7#a7
 #ej p]c5t1 9 ! case ( prop]ty plac$ 9  
s]vice dur+ cal5d> ye> #bjbg1  7#b7 #dj 
p]c5t1 9 ! case ( prop]ty plac$ 9 s]vice
 dur+ cal5d> ye> #bjbh1 &  7#c7 #cj     
p]c5t1 9 ! case ( prop]ty plac$ 9 s]vice
 dur+ cal5d> ye> #bjbi4  7c7 ,qualifi$  
equipm5t exp5ditures ,= purposes ( ?is  
section-- 7#a7 ,9 g5]al ,! t]m qualifi$ 
equipm5t exp5ditures means am\nts paid  
or incurr$ =-- 7,a7 ! pur*ase ( qualifi$
 9-ovo sex id5tification equipm5t1  7,b7
 ! in/allation ( su* equipm5t1 &  7,c7  
facility modifications necess>y = !     
op]ation ( su* equipm5t4  7#b7 ,qualifi$
 9-ovo sex id5tification equipm5t ,! t]m
 qualifi$ 9-ovo sex id5tification       
equipm5t means equipm5t :i*-- 7,a7      
utilizes optical or non-optical         
te*nology to det]m9e ! sex ( avian      
embryos be=e hat*1  7,b7 is plac$ 9     
s]vice at a comm]cial egg hat*]y        
facility locat$ 9 ! ,unit$ ,/ates1  7,c7
 a*ieves an accuracy rate ( n less ?an  

#ie p]c5t 9 sex det]m9ation1 &  7,d7    
meets su* o!r requirem5ts z ! ,secret>y 
may prescribe4  7#c7 ,limitation to     
prop]ty plac$ 9 s]vice ,no exp5diture   
%all be tak5 into acc\nt "u p>agraph    
7#a7 ) respect to any equipm5t unless   
su* equipm5t is plac$ 9 s]vice by !     
taxpay]4  7d7 ,o!r rules  7#a7 ,basis   
r$uction ,= purposes ( ?is subtitle1 if 
a cr$it is det]m9$ "u ?is section )     
respect to any prop]ty1 ! basis ( su*   
prop]ty %all be r$uc$ by ! am\nt ( !    
cr$it s det]m9$4 ,if dur+ any taxable   
ye> !re is a recapture am\nt det]m9$ )  
respect to any prop]ty ! basis ( :i* 0  
r$uc$ "u ! prec$+ s5t5ce1 ! basis ( su* 
prop]ty 7imm$iately be=e ! ev5t result+ 
9 su* recapture7 %all be increas$ by an 
am\nt equal to su* recapture am\nt4     
7#b7 ,recapture ,! ,secret>y %all1 by   
regulations1 provide = recaptur+ !      
b5efit ( any cr$it all[able "u          
subsection 7a7 ) respect to any prop]ty 
:i* ceases to be prop]ty eligible = su* 
cr$it 7includ+ recapture 9 cases :]e !  

taxpay] ceases to be engag$ 9 ! trade or
 bus9ess ( op]at+ a comm]cial egg       
hat*]y74  7#c7 ,prop]ty us$ outside     
,unit$ ,/ates n qualifi$ ,no cr$it %all 
be all[able "u subsection 7a7 ) respect 
to any prop]ty :i* is us$ pr$om9antly   
outside ! ,unit$ ,/ates4 ,! prec$+      
s5t5ce %all n apply to any prop]ty      
describ$ 9 section #ej7;b77#b74  7#d7   
,c]ta9 rules to apply ,rules simil> to !
 rules ( section #ej %all apply =       
purposes ( ?is section4  7e7 ,def9itions
 ,= purposes ( ?is section1 ! t]m       
comm]cial egg hat*]y facility means a   
facility ! prim>y purpose ( :i* is to   
hat* *icks = comm]cial egg production4  
7f7 ,regulations ,! ,secret>y %all      
prescribe su* regulations z may be      
necess>y or appropriate to c>ry out !   
purposes ( ?is section4  7g7 ,t]m9ation 
,?is section %all n apply to prop]ty    
plac$ 9 s]vice aft] ,decemb] #ca1 #bjbi4
  4  7b7 ,cr$it made "p ( g5]al bus9ess 
cr$it ,section #ch7;b7 ( ! ,int]nal     
,rev5ue ,code ( #aihf 7relat+ to curr5t 

ye> bus9ess cr$it7 is am5d$ by /rik+    
plus at ! end ( p>agraph 7#dj71 by /rik+
 ! p]iod at ! end ( p>agraph 7#da7 &    
ins]t+ 1 plus1 & by add+ at ! end !     
foll[+ new p>agraph3  7#db7 ! lay]      
op]ation effici5cy equipm5t cr$it       
det]m9$ "u section #de;,,bb7a74  4  7c7 
,cl]ical am5dm5t ,! table ( sections =  
subp>t ,d ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new item3  ,sec4 #de;,,bb4 ,lay]       
op]ation effici5cy equipm5t cr$it4  4   
7d7 ,effective date ,! am5dm5ts made by 
?is section %all apply to prop]ty plac$ 
9 s]vice aft] ,decemb] #ca1 #bjbf1 9    
taxable ye>s end+ aft] su* date4