I 

109TH CONGRESS 

2D SESSION H. R. 4873 

To amend the Internal Revenue Code of 1986 to encourage investment in 

affordable housing. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 2, 2006 

Mr. RAMSTAD introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to encourage 

investment in affordable housing. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. LOW-INCOME HOUSING CREDIT IMPROVE4 MENTS. 

5 (a) RENAMING THE LOW-INCOME HOUSING CREDIT

6 AS THE AFFORDABLE HOUSING CREDIT.— 

7 (1) IN GENERAL.—The heading of section 42 of 

8 the Internal Revenue Code of 1986 (relating to low9 income housing credit) is amended by striking 

10 ‘‘LOW-INCOME’’ and inserting ‘‘AFFORDABLE’’. 


ccoleman on PROD1PC71 with BILLS
2 

•HR 4873 IH 

1 (2) CONFORMING AMENDMENTS.— 

2 (A) Sections 38(b)(5), 42(a), 772(a)(7), 

3 and 772(d)(5) of such Code are each amended 

4 by striking ‘‘low-income’’ and inserting ‘‘afford5 able’’. 

6 (B) The headings of subparagraphs (3)(D) 

7 and (6)(B) of section 469(i) of such Code are 

8 each amended by striking ‘‘LOW-INCOME’’ and 

9 inserting ‘‘AFFORDABLE’’. 

10 (C) The table of sections for subpart D of 

11 part IV of subchapter A of chapter 1 of such 

12 Code is amended by striking the item relating 

13 to section 42 and inserting the following: 

‘‘Sec. 42. Affordable housing credit.’’. 

14 (b) MODIFICATION OF RULES FOR DETERMINING

15 APPLICABLE PERCENTAGE.— 

16 (1) IN GENERAL.—Subsection (b) of section 42 

17 of the Internal Revenue Code of 1986 (relating to 

18 applicable percentage: 70 percent present value cred19 it for certain new buildings; 30 percent present value 

20 credit for certain other buildings) is amended to 

21 read as follows: 

22 ‘‘(b) APPLICABLE PERCENTAGE.— 

23 ‘‘(1) IN GENERAL.—For purposes of this sec24 tion, the term ‘applicable percentage’ means— 


ccoleman on PROD1PC71 with BILLS
3 

•HR 4873 IH 

1 ‘‘(A) 9 percent in the case of any building 

2 to which subparagraph (B) does not apply, and 

3 ‘‘(B) 4 percent in the case of— 

4 ‘‘(i) any existing building, and 

5 ‘‘(ii) any new building if, at any time 

6 during the taxable year or any prior tax7 able year, there is or was outstanding any 

8 obligation— 

9 ‘‘(I) not taken into account under 

10 section 146, 

11 ‘‘(II) which is exempt from tax 

12 under section 103, and 

13 ‘‘(III) the proceeds of which are 

14 or were used (directly or indirectly) 

15 with respect to such building or the 

16 operation thereof. 

17 ‘‘(2) CROSS REFERENCES.— 

18 ‘‘(A) For treatment of certain rehabilita19 tion expenditures as separate new buildings, see 

20 subsection (e). 

21 ‘‘(B) For determination of applicable per22 centage for increases in qualified basis after the 

23 1st year of the credit period, see subsection 

24 (f)(3). 


ccoleman on PROD1PC71 with BILLS
4 

•HR 4873 IH 

1 ‘‘(C) For authority of housing credit agen2 cy to limit applicable percentage and qualified 

3 basis which may be taken into account under 

4 this section with respect to any building, see 

5 subsection (h)(7).’’. 

6 (2) MODIFICATION OF RULES RELATED TO

7 FEDERAL SUBSIDIES.—Paragraph (2) of section 

8 42(i) of such Code (relating to determination of 

9 whether building is Federally subsidized) is amended 

10 to read as follows: 

11 ‘‘(2) EXCEPTIONS FOR CERTAIN NEW BUILD12 INGS OTHERWISE SUBJECT TO 4 PERCENT CREDIT

13 LIMITATION.— 

14 ‘‘(A) ELECTION TO REDUCE ELIGIBLE

15 BASIS BY PROCEEDS OF OBLIGATIONS.—A tax16 exempt obligation shall not be taken into ac17 count under subsection (b)(1)(B)(ii) if the tax18 payer elects to exclude the proceeds of such ob19 ligation from the eligible basis of the building 

20 for purposes of subsection (d). 

21 ‘‘(B) SPECIAL RULE FOR SUBSIDIZED CON22 STRUCTION FINANCING.—A tax-exempt obliga23 tion used to provide construction financing for 

24 any building shall not be taken into account 

25 under subsection (b)(1)(B)(ii) if— 


ccoleman on PROD1PC71 with BILLS
5 

•HR 4873 IH 

1 ‘‘(i) such obligation (when issued) 

2 identified the building for which the pro3 ceeds of such obligation would be used, 

4 and 

5 ‘‘(ii) such obligation is redeemed be6 fore such building is placed in service.’’. 

7 (c) INCREASE IN CREDIT FOR BUILDINGS IN STATE

8 DESIGNATED AREAS.— 

9 (1) IN GENERAL.—Clause (i) of section 

10 42(d)(5)(C) of the Internal Revenue Code of 1986 

11 (relating to increase in credit for buildings in high 

12 cost areas) is amended by striking ‘‘or difficult de13 velopment area’’ and inserting ‘‘, difficult develop14 ment area, or State designated project’’. 

15 (2) STATE DESIGNATED PROJECT.—Subpara16 graph (C) of section 42(d)(5) of such Code is 

17 amended by adding at the end the following new 

18 clause: 

19 ‘‘(v) STATE DESIGNATED PROJECT.— 

20 For purposes of this subparagraph, the 

21 term ‘State designated project’ means any 

22 project designated by the housing credit 

23 agency as meeting such criteria for des24 ignation under this clause as the State in 

25 which such project is located may specify. 


ccoleman on PROD1PC71 with BILLS
6 

•HR 4873 IH 

1 The rules of clauses (ii)(II) and (iv) shall 

2 not apply for purposes designations made 

3 under this clause.’’. 

4 (3) CONFORMING AMENDMENT.—The heading 

5 of subparagraph (C) of section 42(d)(5) of such 

6 Code is amended by striking ‘‘BUILDINGS IN HIGH

7 COST AREAS’’ and inserting ‘‘CERTAIN BUILDINGS’’. 

8 (d) MODIFICATION OF SCATTERED SITE RULE.— 

9 Paragraph (7) of section 42(g) of the Internal Revenue 

10 Code of 1986 (relating to scattered site projects) is 

11 amended to read as follows: 

12 ‘‘(7) SCATTERED SITE PROJECTS.—Buildings 

13 which would (but for their lack of proximity) be 

14 treated as a project for purposes of this section shall 

15 be so treated if the rent-restricted (within the mean16 ing of paragraph (2)) residential units of such 

17 project are distributed among such buildings in pro18 portion to the number of residential units in each 

19 building.’’. 

20 (e) AFFORDABLE HOUSING CREDITS ALLOWED FOR

21 SECTION 8 MODERATE REHABILITATION DEVELOP22 MENTS.—Paragraph (2) of section 42(c) of the Internal 

23 Revenue Code of 1986 (relating to qualified low-income 

24 building) is amended by striking the last sentence. 


ccoleman on PROD1PC71 with BILLS
7 

•HR 4873 IH 

1 (f) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to— 

3 (1) housing credit dollar amounts allocated 

4 after December 31, 2006, and 

5 (2) buildings placed in service after such date 

6 to the extent paragraph (1) of section 42(h) of the 

7 Internal Revenue Code of 1986 does not apply to 

8 such building by reason of paragraph (4) thereof, 

9 but only with respect to bonds issued after such 

10 date. 

11 SEC. 2. REPEAL OF REQUIRED USE OF CERTAIN PRINCIPAL 

12 REPAYMENTS ON QUALIFIED MORTGAGE 

13 ISSUES TO REDEEM BONDS. 

14 (a) IN GENERAL.—Subparagraph (A) of section 

15 142(a)(2) of the Internal Revenue Code of 1986 (relating 

16 to qualified mortgage issue defined) is amended by insert17 ing ‘‘and’’ at the end of clause (ii), by striking ‘‘, and’’ 

18 at the end of clause (iii) and inserting a period, and by 

19 striking clause (iv) and the last sentence. 

20 (b) CONFORMING AMENDMENT.—Clause (ii) of sec21 tion 142(a)(2)(D) of such Code is amended by striking 

22 ‘‘(and clause (iv) of subparagraph (A))’’. 

23 (c) EFFECTIVE DATE.—The amendments made by 

24 this section shall apply to repayments received after the 

25 date of the enactment of this Act. 


ccoleman on PROD1PC71 with BILLS
8 

•HR 4873 IH 

1 SEC. 3. COORDINATION OF CERTAIN RULES APPLICABLE 

2 TO AFFORDABLE HOUSING CREDIT AND 

3 QUALIFIED RESIDENTIAL RENTAL PROJECT 

4 EXEMPT FACILITY BONDS. 

5 (a) DETERMINATION OF NEXT AVAILABLE UNIT.— 

6 Paragraph (3) of section 142(d) of the Internal Revenue 

7 Code of 1986 (relating to current income determinations) 

8 is amended by adding at the end the following new sub9 paragraph: 

10 ‘‘(C) EXCEPTION FOR PROJECTS WITH RE11 SPECT TO WHICH AFFORDABLE HOUSING CRED12 IT IS ALLOWED.—In the case of a project with 

13 respect to which credit is allowed under section 

14 42, the second sentence of subparagraph (B) 

15 shall be applied by substituting ‘building (with16 in the meaning of section 42)’ for ‘project’.’’. 

17 (b) STUDENTS.—Paragraph (2) of section 142(d) of 

18 the Internal Revenue Code of 1986 (relating to definitions 

19 and special rules) is amended by adding at the end the 

20 following new subparagraph: 

21 ‘‘(C) STUDENTS.—Students (as defined in 

22 section 151(c)(4)) shall not be treated as satis23 fying the requirements of subparagraph (A) or 

24 (B) of paragraph (1) except under rules similar 

25 to the rules of 42(i)(3)(D).’’. 


ccoleman on PROD1PC71 with BILLS
9 

•HR 4873 IH 

1 (c) SINGLE-ROOM OCCUPANCY UNITS.—Paragraph 

2 (2) of section 142(d) of the Internal Revenue Code of 

3 1986 (relating to definitions and special rules), as amend4 ed by this Act, is further amended by adding at the end 

5 the following new subparagraph: 

6 ‘‘(D) SINGLE-ROOM OCCUPANCY UNITS.—A 

7 unit shall not fail to be treated as a residential 

8 unit merely because such unit is a single-room 

9 occupancy unit (within the meaning of section 

10 42).’’. 

11 (d) EFFECTIVE DATE.—The amendments made by 

12 this section shall apply to determinations of the status of 

13 qualified residential rental projects for periods beginning 

14 after the date of the enactment of this Act, with respect 

15 to bonds issued before, on, or after such date. 

16 SEC. 4. DISPLACED HOMEMAKERS, SINGLE PARENTS, AND 

17 CERTAIN DISASTER VICTIMS TREATED AS 

18 FIRST-TIME HOME BUYERS UNDER RULES 

19 FOR MORTGAGE REVENUE BONDS. 

20 (a) IN GENERAL.—Paragraph (2) of section 143(d) 

21 of the Internal Revenue Code of 1986 (relating to excep22 tions) is amended by striking ‘‘and’’ at the end of subpara23 graph (B), and by inserting after subparagraph (C) the 

24 following new subparagraphs: 


ccoleman on PROD1PC71 with BILLS
10 

•HR 4873 IH 

1 ‘‘(D) financing provided to a displaced 

2 homemaker or a single parent, and 

3 ‘‘(E) financing provided for the acquisition 

4 of a residence located in an area determined by 

5 the President to warrant assistance from the 

6 Federal Government under the Robert T. Staf7 ford Disaster Relief and Emergency Assistance 

8 Act by an individual whose prior primary resi9 dence was in such area and was destroyed or 

10 otherwise rendered uninhabitable as a result of 

11 such disaster,’’. 

12 (b) DISPLACED HOMEMAKER; SINGLE PARENT.— 

13 Subsection (d) of section 143 of such Code (relating to 

14 3-year requirement) is amended by adding at the end the 

15 following new paragraph: 

16 ‘‘(4) DISPLACED HOMEMAKER; SINGLE PAR17 ENT.—For purposes of paragraph (2)(D)— 

18 ‘‘(A) DISPLACED HOMEMAKER.—The term 

19 ‘displaced homemaker’ means an individual 

20 who— 

21 ‘‘(i) is an adult, 

22 ‘‘(ii) has not worked full-time full-year 

23 in the labor force for a number of years 

24 but has, during such years, worked priVerDate Aug 31 2005 23:50 Mar 04, 2006 Jkt 049196 PO 00000 Frm 00010 Fmt 6652 Sfmt 6201 E:\BILLS\H4873.IH H4873

ccoleman on PROD1PC71 with BILLS
11 

•HR 4873 IH 

1 marily without remuneration to care for 

2 the home and family, and 

3 ‘‘(iii) is unemployed or underemployed 

4 and is experiencing difficulty in obtaining 

5 or upgrading employment. 

6 ‘‘(B) SINGLE PARENT.—The term ‘single 

7 parent’ means an individual who— 

8 ‘‘(i) is not a married individual, and 

9 ‘‘(ii) who has one or more dependents 

10 (within the meaning of section 152).’’. 

11 (c) EFFECTIVE DATE.—The amendment made by 

12 this section shall apply to bonds originally issued after the 

13 date of the enactment of this Act. 

14 SEC. 5. REPEAL OF RECAPTURE BOND RULE. 

15 (a) IN GENERAL.—Paragraph (6) of section 42(j) of 

16 the Internal Revenue Code of 1986 (relating to recapture 

17 of credit) is amended to read as follows: 

18 ‘‘(6) NO RECAPTURE ON DISPOSITION OF

19 BUILDING (OR INTEREST THEREIN) REASONABLY

20 EXPECTED TO CONTINUE AS A QUALIFIED LOW-IN21 COME BUILDING.— 

22 ‘‘(A) IN GENERAL.—In the case of a dis23 position of a building or an interest therein, the 

24 taxpayer shall be discharged from liability for 

25 any additional tax under this subsection by reaVerDate Aug 31 2005 23:50 Mar 04, 2006 Jkt 049196 PO 00000 Frm 00011 Fmt 6652 Sfmt 6201 E:\BILLS\H4873.IH H4873

ccoleman on PROD1PC71 with BILLS
12 

•HR 4873 IH 

1 son of such disposition if it is reasonably ex2 pected that such building will continue to be op3 erated as a qualified low-income building for 

4 the remaining compliance period with respect to 

5 such building. 

6 ‘‘(B) STATUTE OF LIMITATIONS.— 

7 ‘‘(i) EXTENSION OF PERIOD.—The pe8 riod for assessing a deficiency attributable 

9 to the application of subparagraph (A) 

10 with respect to a building (or interest 

11 therein) during the compliance period with 

12 respect to such building shall not expire 

13 before the expiration of 3 years after the 

14 end of such compliance period. 

15 ‘‘(ii) ASSESSMENT.—Such deficiency 

16 may be assessed before the expiration of 

17 the 3-year period referred to in clause (i) 

18 notwithstanding the provisions of any 

19 other law or rule of law which would other20 wise prevent such assessment.’’. 

21 (b) INFORMATION REPORTING.— 

22 (1) IN GENERAL.—Subpart B of part III of 

23 subchapter A of chapter 61 of such Code (relating 

24 to information concerning transactions with other 


ccoleman on PROD1PC71 with BILLS
13 

•HR 4873 IH 

1 persons) is amended by inserting after section 

2 6050T the following new section: 

3 ‘‘SEC. 6050U. RETURNS RELATING TO PAYMENT OF LOW-IN4 COME HOUSING CREDIT REPAYMENT 

5 AMOUNT. 

6 ‘‘(a) REQUIREMENT OF REPORTING.—Every person 

7 who, at any time during the taxable year, is an owner of 

8 a building (or an interest therein)— 

9 ‘‘(1) which is in the compliance period at any 

10 time during such year, and 

11 ‘‘(2) with respect to which recapture is required 

12 by section 42(j), 

13 shall, at such time as the Secretary may prescribe, make 

14 the return described in subsection (b). 

15 ‘‘(b) FORM AND MANNER OF RETURNS.—A return 

16 is described in this subsection if such return— 

17 ‘‘(1) is in such form as the Secretary may pre18 scribe, and 

19 ‘‘(2) contains— 

20 ‘‘(A) the name, address, and TIN of each 

21 person who, with respect to such building or in22 terest, was formerly an investor in such owner 

23 at any time during the compliance period, 


ccoleman on PROD1PC71 with BILLS
14 

•HR 4873 IH 

1 ‘‘(B) the amount (if any) of any credit re2 capture amount required under section 42(j), 

3 and 

4 ‘‘(C) such other information as the Sec5 retary may prescribe. 

6 ‘‘(c) STATEMENTS TO BE FURNISHED TO PERSONS

7 WITH RESPECT TO WHOM INFORMATION IS REQUIRED.— 

8 Every person required to make a return under subsection 

9 (a) shall furnish to each person whose name is required 

10 to be set forth in such return a written statement show11 ing— 

12 ‘‘(1) the name and address of the person re13 quired to make such return and the phone number 

14 of the information contact for such person, and 

15 ‘‘(2) the information required to be shown on 

16 the return with respect to such person. 

17 The written statement required under the preceding sen18 tence shall be furnished on or before March 31 of the year 

19 following the calendar year for which the return under 

20 subsection (a) is required to be made. 

21 ‘‘(d) COMPLIANCE PERIOD.—For purposes of this 

22 section, the term ‘compliance period’ has the meaning 

23 given such term by section 42(i).’’. 

24 (2) ASSESSABLE PENALTIES.— 


ccoleman on PROD1PC71 with BILLS
15 

•HR 4873 IH 

1 (A) Subparagraph (B) of section 

2 6724(d)(1) of such Code (relating to defini3 tions) is amended by redesignating clauses (xiii) 

4 through (xviii) as clauses (xiv) through (xix), 

5 respectively, and by inserting after clause (xii) 

6 the following new clause: 

7 ‘‘(xiii) section 6050U (relating to re8 turns relating to payment of low-income 

9 housing credit repayment amount),’’. 

10 (B) Paragraph (2) of section 6724(d) of 

11 such Code is amended by striking ‘‘or’’ at the 

12 end of subparagraph (AA), by striking the pe13 riod at the end of subparagraph (BB) and in14 serting ‘‘, or’’, and by adding after subpara15 graph (BB) the following new subparagraph: 

16 ‘‘(CC) section 6050U (relating to returns 

17 relating to payment of low-income housing cred18 it repayment amount).’’. 

19 (C) CLERICAL AMENDMENT.—The table of 

20 sections for subpart B of part III of subchapter 

21 A of chapter 61 of such Code is amended by in22 serting after the item relating to section 6050S 

23 the following new item: 

‘‘Sec. 6050U. Returns relating to payment of low-income housing credit repayment amount.’’. 

24 (c) EFFECTIVE DATE.— 


ccoleman on PROD1PC71 with BILLS
16 

•HR 4873 IH 

1 (1) IN GENERAL.—The amendments made by 

2 this section shall apply with respect to any liability 

3 for the credit recapture amount under section 42(j) 

4 of the Internal Revenue Code of 1986 that arises 

5 after the date of the enactment of this Act. 

6 (2) SPECIAL RULE FOR LOW-INCOME HOUSING

7 BUILDINGS SOLD BEFORE DATE OF ENACTMENT OF

8 THIS ACT.—In the case of a building disposed of be9 fore the date of the enactment of this Act with re10 spect to which the taxpayer posted a bond (or alter11 native form of security) under section 42(j) of the 

12 Internal Revenue Code of 1986 (as in effect before 

13 the enactment of this Act), the taxpayer may elect 

14 (by notifying the Secretary of the Treasury in writ15 ing)— 

16 (A) to cease to be subject to the bond re17 quirements under section 42(j)(6) of such Code, 

18 as in effect before the enactment of this Act, 

19 and 

20 (B) to be subject to the requirements of 

21 section 42(j) of such Code, as amended by this 

22 Act. 


ccoleman on PROD1PC71 with BILLS
17 

•HR 4873 IH 

1 SEC. 6. AFFORDABLE HOUSING CREDIT ALLOWED AGAINST 

2 ALTERNATIVE MINIMUM TAX. 

3 (a) IN GENERAL.—Subsection (c) of section 38 of the 

4 Internal Revenue Code of 1986 (relating to limitation 

5 based on amount of tax) is amended by redesignating 

6 paragraph (5) as paragraph (6) and by inserting after 

7 paragraph (4) the following new paragraph: 

8 ‘‘(5) SPECIAL RULES FOR AFFORDABLE HOUS9 ING CREDIT.— 

10 ‘‘(A) IN GENERAL.—In the case of the af11 fordable housing credit— 

12 ‘‘(i) this section and section 39 shall 

13 be applied separately with respect to such 

14 credit, and 

15 ‘‘(ii) in applying paragraph (1) to 

16 such credit— 

17 ‘‘(I) the tentative minimum tax 

18 shall be treated as being zero, and 

19 ‘‘(II) the limitation under para20 graph (1) (as modified by subclause 

21 (I)) shall be reduced by the credit al22 lowed under subsection (a) for the 

23 taxable year (other than the afford24 able housing credit). 

25 ‘‘(B) AFFORDABLE HOUSING CREDIT.— 

26 For purposes of this subsection, the term ‘afVerDate Aug 31 2005 23:50 Mar 04, 2006 Jkt 049196 PO 00000 Frm 00017 Fmt 6652 Sfmt 6201 E:\BILLS\H4873.IH H4873

ccoleman on PROD1PC71 with BILLS
18 

•HR 4873 IH 

1 fordable housing credit’ means the portion of 

2 the credit under subsection (a) which is attrib3 utable to the credit determined under section 

4 42 (relating to affordable housing credit). ’’. 

5 (b) CONFORMING AMENDMENTS.— 

6 (1) Subclause (II) of section 38(c)(2)(A)(ii) of 

7 such Code is amended by striking ‘‘and the specified 

8 credits’’ and inserting ‘‘the specified credits, and the 

9 affordable housing credit’’. 

10 (2) Subclause (II) of section 38(c)(3)(A)(ii) of 

11 such Code is amended by striking ‘‘and the specified 

12 credits’’ and inserting ‘‘, the specified credits, and 

13 the affordable housing credit’’. 

14 (3) Subclause (II) of section 38(c)(4)(A)(ii) of 

15 such Code is amended by inserting ‘‘and the afford16 able housing credit’’ after ‘‘the specified credits’’. 

17 (c) EFFECTIVE DATE.—The amendments made by 

18 this section shall apply to taxable years beginning after 

19 December 31, 2005. 


ccoleman on PROD1PC71 with BILLS
19 

•HR 4873 IH 

1 SEC. 7. INTEREST ON QUALIFIED MORTGAGE BONDS, 

2 QUALIFIED VETERANS’ MORTGAGE BONDS, 

3 AND QUALIFIED RESIDENTIAL RENTAL 

4 PROJECT EXEMPT FACILITY BONDS EXEMPT 

5 FROM ALTERNATIVE MINIMUM TAX. 

6 (a) IN GENERAL.—Clause (ii) of section 57(a)(5)(C) 

7 of the Internal Revenue Code of 1986 (relating to excep8 tion for qualified 501(c)(3) bonds) is amended to read as 

9 follows: 

10 ‘‘(ii) EXCEPTION FOR CERTAIN

11 BONDS.—For purposes of clause (i), the 

12 term ‘private activity bond’ shall not in13 clude— 

14 ‘‘(I) any qualified 501(c)(3) bond 

15 (as defined in section 145), 

16 ‘‘(II) any qualified mortgage 

17 bond (as defined in section 143(a)), 

18 ‘‘(III) any qualified veterans’ 

19 mortgage bond (as defined in section 

20 143(b)), and 

21 ‘‘(IV) any exempt facility bond 

22 (as defined in section 142(a)) issued 

23 as part of an issue 95 percent or more 

24 of the net proceeds of which are to be 

25 used to provide qualified residential 


ccoleman on PROD1PC71 with BILLS
20 

•HR 4873 IH 

1 rental projects (as defined in section 

2 142(d)).’’. 

3 (b) EFFECTIVE DATE.—The amendment made by 

4 this section shall apply to bonds originally issued after the 

5 date of the enactment of this Act. 

Æ 


ccoleman on PROD1PC71 with BILLS