I 
116TH CONGRESS 
1ST SESSION H. R. 3300 
To amend the Internal Revenue Code of 1986 to provide tax relief for 
workers and families, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 18, 2019 
Mr. NEAL 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 provide 
tax relief for workers and families, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE; ETC. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Economic Mobility Act of 2019’’. 
(b) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title; etc. 
TITLE I—EARNED INCOME TAX CREDIT 
Sec. 101. Strengthening the earned income tax credit for individuals with no 
qualifying children. 
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Sec. 102. Taxpayer eligible for childless earned income credit in case of quali-
fying children who fail to meet certain identification require-
ments. 
Sec. 103. Credit allowed in case of certain separated spouses. 
Sec. 104. Elimination of disqualified investment income test. 
Sec. 105. Application of earned income tax credit in possessions of the United 
States. 
TITLE II—CHILD TAX CREDIT 
Sec. 201. Child tax credit fully refundable for 2019 and 2020. 
Sec. 202. Payments to possessions. 
TITLE III—DEPENDENT CARE ASSISTANCE 
Sec. 301. Refundability and enhancement of child and dependent care tax cred-
it. 
Sec. 302. Increase in exclusion for employer-provided dependent care assist-
ance. 
TITLE IV—CERTAIN FRINGE BENEFIT EXPENSES 
Sec. 401. Repeal of inclusion of certain fringe benefit expenses in unrelated 
business taxable income. 
(c) AMENDMENT OF 1986 CODE.—Except as other-
wise expressly provided, whenever in this Act an amend-
ment or repeal is expressed in terms of an amendment 
to, or repeal of, a section or other provision, the reference 
shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986. 
TITLE I—EARNED INCOME TAX 
CREDIT 
SEC. 101. STRENGTHENING THE EARNED INCOME TAX 
CREDIT FOR INDIVIDUALS WITH NO QUALI-
FYING CHILDREN. 
(a) SPECIAL RULES FOR 2019 AND 2020.—Section 
32 is amended by adding at the end the following new 
subsection: 
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‘‘(n) SPECIAL RULES FOR INDIVIDUALS WITHOUT 
QUALIFYING CHILDREN.—In the case of any taxable year 
beginning in 2019 or 2020— 
‘‘(1) CREDIT ALLOWED FOR CERTAIN INDIVID-
UALS OVER AGE 18.— 
‘‘(A) IN GENERAL.—Except in the case of 
a full-time student (or, in the case of a married 
individual, except if both the individual and the 
individual’s spouse are full-time students), sub-
section (c)(1)(A)(ii)(II) shall be applied by sub-
stituting ‘age 19’ for ‘age 25’. 
‘‘(B) FULL-TIME STUDENT.—For purposes 
of this paragraph, the term ‘full-time student’ 
means, with respect to a taxable year, an indi-
vidual who is an eligible student (as defined in 
section 25A(b)(3)) during at least 5 calendar 
months during the taxable year. 
‘‘(2) INCREASE IN MAXIMUM AGE FOR CRED-
IT.—Subsection (c)(1)(A)(ii)(II) shall be applied by 
substituting ‘age 66’ for ‘age 65’. 
‘‘(3) INCREASE IN CREDIT AND PHASEOUT PER-
CENTAGES.—The table contained in subsection 
(b)(1) shall be applied by substituting ‘15.3’ for 
‘7.65’ each place it appears therein. 
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‘‘(4) INCREASE
IN
EARNED
INCOME
AND 
PHASEOUT AMOUNTS.— 
‘‘(A) IN GENERAL.—The table contained in 
subsection (b)(2)(A) shall be applied— 
‘‘(i) by substituting ‘$9,570’ for 
‘$4,220’, and 
‘‘(ii) by substituting ‘$11,310’ for 
‘$5,280’. 
‘‘(B) COORDINATION WITH INFLATION AD-
JUSTMENT.— 
‘‘(i) IN GENERAL.—In the case of any 
taxable year beginning after 2019, the 
$9,570 and $11,310 amounts in subpara-
graph (A) shall each be increased by an 
amount equal to— 
‘‘(I) such dollar amount, multi-
plied by 
‘‘(II) the cost-of-living adjust-
ment determined under section 1(f)(3) 
for the calendar year in which the tax-
able year begins, determined by sub-
stituting ‘2018’ for ‘2016’ in subpara-
graph (A)(ii) thereof. 
‘‘(ii) ROUNDING.—If any increase 
under clause (i) is not a multiple of $10, 
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such increase shall be rounded to the near-
est multiple of $10. 
‘‘(iii) COORDINATION WITH OTHER IN-
FLATION
ADJUSTMENT.—Subsection 
(j) 
shall not apply to any dollar amount speci-
fied in this paragraph.’’. 
(b) INFORMATION RETURN MATCHING.—As soon as 
practicable, the Secretary of the Treasury (or the Sec-
retary’s delegate) shall develop and implement procedures 
for checking an individual’s claim for a credit under sec-
tion 32 of the Internal Revenue Code of 1986, by reason 
of subsection (n)(1) thereof, against any information re-
turn made with respect to such individual under section 
6050S (relating to returns relating to higher education 
tuition and related expenses). 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2018. 
SEC. 102. TAXPAYER ELIGIBLE FOR CHILDLESS EARNED IN-
COME CREDIT IN CASE OF QUALIFYING CHIL-
DREN WHO FAIL TO MEET CERTAIN IDENTI-
FICATION REQUIREMENTS. 
(a) IN GENERAL.—Section 32(c)(1) is amended by 
striking subparagraph (F). 
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(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 103. CREDIT ALLOWED IN CASE OF CERTAIN SEPA-
RATED SPOUSES. 
(a) IN GENERAL.—Section 32(d) is amended— 
(1) by striking ‘‘MARRIED INDIVIDUALS.—In 
the case of’’ and inserting the following: ‘‘MARRIED 
INDIVIDUALS.— 
‘‘(1) IN GENERAL.—In the case of’’; and 
(2) by adding at the end the following new 
paragraph: 
‘‘(2) DETERMINATION OF MARITAL STATUS.— 
For purposes of this section— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), marital status shall be deter-
mined under section 7703(a). 
‘‘(B) SPECIAL
RULE
FOR
SEPARATED 
SPOUSE.—An individual shall not be treated as 
married if such individual— 
‘‘(i) is married (as determined under 
section 7703(a)) and does not file a joint 
return for the taxable year, 
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SEC. 105. APPLICATION OF EARNED INCOME TAX CREDIT 
IN POSSESSIONS OF THE UNITED STATES. 
(a) IN GENERAL.—Chapter 77 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new section: 
‘‘SEC. 7529. APPLICATION OF EARNED INCOME TAX CREDIT 
TO POSSESSIONS OF THE UNITED STATES. 
‘‘(a) PUERTO RICO.— 
‘‘(1) IN GENERAL.—With respect to calendar 
year 2020 and each calendar year thereafter, the 
Secretary shall, except as otherwise provided in this 
subsection, make payments to Puerto Rico equal 
to— 
‘‘(A) the specified matching amount for 
such calendar year, plus 
‘‘(B) in the case of calendar years 2020 
through 2024, the lesser of— 
‘‘(i) the expenditures made by Puerto 
Rico during such calendar year for edu-
cation efforts with respect to individual 
taxpayers and tax return preparers relat-
ing to the earned income tax credit, or 
‘‘(ii) $1,000,000. 
‘‘(2) REQUIREMENT TO REFORM EARNED IN-
COME TAX CREDIT.—The Secretary shall not make 
any payments under paragraph (1) with respect to 
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any calendar year unless Puerto Rico has in effect 
an earned income tax credit for taxable years begin-
ning in or with such calendar year which (relative to 
the earned income tax credit which was in effect for 
taxable years beginning in or with calendar year 
2019) increases the percentage of earned income 
which is allowed as a credit for each group of indi-
viduals with respect to which such percentage is sep-
arately stated or determined in a manner designed 
to substantially increase workforce participation. 
‘‘(3) SPECIFIED MATCHING AMOUNT.—For pur-
poses of this subsection— 
‘‘(A) IN
GENERAL.—The term ‘specified 
matching amount’ means, with respect to any 
calendar year, the lesser of— 
‘‘(i) the excess (if any) of— 
‘‘(I) the cost to Puerto Rico of 
the earned income tax credit for tax-
able years beginning in or with such 
calendar year, over 
‘‘(II) the base amount for such 
calendar year, or 
‘‘(ii) the product of 3, multiplied by 
the base amount for such calendar year. 
‘‘(B) BASE AMOUNT.— 
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‘‘(i) BASE AMOUNT FOR 2020.—In the 
case of calendar year 2020, the term ‘base 
amount’ means the greater of— 
‘‘(I) the cost to Puerto Rico of 
the earned income tax credit for tax-
able years beginning in or with cal-
endar year 2019 (rounded to the 
nearest multiple of $1,000,000), or 
‘‘(II) $200,000,000. 
‘‘(ii) INFLATION
ADJUSTMENT.—In 
the case of any calendar year after 2020, 
the term ‘base amount’ means the dollar 
amount determined under clause (i) in-
creased by an amount equal to— 
‘‘(I) such dollar amount, multi-
plied by— 
‘‘(II) the cost-of-living adjust-
ment determined under section 1(f)(3) 
for such calendar year, determined by 
substituting ‘calendar year 2019’ for 
‘calendar year 2016’ in subparagraph 
(A)(ii) thereof. 
Any amount determined under this clause 
shall be rounded to the nearest multiple of 
$1,000,000. 
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‘‘(4) RULES RELATED TO PAYMENTS AND RE-
PORTS.— 
‘‘(A) TIMING
OF
PAYMENTS.—The Sec-
retary shall make payments under paragraph 
(1) for any calendar year— 
‘‘(i) after receipt of the report de-
scribed in subparagraph (B) for such cal-
endar year, and 
‘‘(ii) except as provided in clause (i), 
within a reasonable period of time before 
the due date for individual income tax re-
turns (as determined under the laws of 
Puerto Rico) for taxable years which began 
on the first day of such calendar year. 
‘‘(B) ANNUAL REPORTS.—With respect to 
calendar year 2020 and each calendar year 
thereafter, Puerto Rico shall provide to the Sec-
retary a report which shall include— 
‘‘(i) an estimate of the costs described 
in paragraphs (1)(B)(i) and (3)(A)(i)(I) 
with respect to such calendar year, and 
‘‘(ii) a statement of such costs with 
respect to the preceding calendar year. 
‘‘(C) ADJUSTMENTS.— 
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‘‘(i) IN GENERAL.—In the event that 
any estimate of an amount is more or less 
than the actual amount as later deter-
mined and any payment under paragraph 
(1) was determined on the basis of such 
estimate, proper payment shall be made 
by, or to, the Secretary (as the case may 
be) as soon as practicable after the deter-
mination that such estimate was inac-
curate. Proper adjustment shall be made in 
the amount of any subsequent payments 
made under paragraph (1) to the extent 
that proper payment is not made under the 
preceding sentence before such subsequent 
payments. 
‘‘(ii) 
ADDITIONAL
REPORTS.—The 
Secretary may require such additional peri-
odic reports of the information described in 
subparagraph (B) as the Secretary deter-
mines appropriate to facilitate timely ad-
justments under clause (i). 
‘‘(D) 
DETERMINATION
OF
COST
OF 
EARNED INCOME TAX CREDIT.—For purposes 
of this subsection, the cost to Puerto Rico of 
the earned income tax credit shall be deter-
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mined by the Secretary on the basis of the laws 
of Puerto Rico and shall include reductions in 
revenues received by Puerto Rico by reason of 
such credit and refunds attributable to such 
credit, but shall not include any administrative 
costs with respect to such credit. 
‘‘(E) PREVENTION OF MANIPULATION OF 
BASE AMOUNT.—No payments shall be made 
under paragraph (1) if the earned income tax 
credit as in effect in Puerto Rico for taxable 
years beginning in or with calendar year 2019 
is modified after the date of the enactment of 
this subsection. 
‘‘(b) POSSESSIONS WITH MIRROR CODE TAX SYS-
TEMS.— 
‘‘(1) IN GENERAL.—With respect to calendar 
year 2020 and each calendar year thereafter, the 
Secretary shall, except as otherwise provided in this 
subsection, make payments to the Virgin Islands, 
Guam, and the Commonwealth of the Northern Mar-
iana Islands equal to— 
‘‘(A) 75 percent of the cost to such posses-
sion of the earned income tax credit for taxable 
years beginning in or with such calendar year, 
plus 
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‘‘(B) in the case of calendar years 2020 
through 2024, the lesser of— 
‘‘(i) the expenditures made by such 
possession during such calendar year for 
education efforts with respect to individual 
taxpayers and tax return preparers relat-
ing to such earned income tax credit, or 
‘‘(ii) $50,000. 
‘‘(2) APPLICATION OF CERTAIN RULES.—Rules 
similar to the rules of subparagraphs (A), (B), (C), 
and (D) of subsection (a)(4) shall apply for purposes 
of this subsection. 
‘‘(c) AMERICAN SAMOA.— 
‘‘(1) IN GENERAL.—With respect to calendar 
year 2020 and each calendar year thereafter, the 
Secretary shall, except as otherwise provided in this 
subsection, make payments to American Samoa 
equal to— 
‘‘(A) the lesser of— 
‘‘(i) 75 percent of the cost to Amer-
ican Samoa of the earned income tax cred-
it for taxable years beginning in or with 
such calendar year, or 
‘‘(ii) $12,000,000, plus 
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‘‘(B) in the case of calendar years 2020 
through 2024, the lesser of— 
‘‘(i) the expenditures made by Amer-
ican Samoa during such calendar year for 
education efforts with respect to individual 
taxpayers and tax return preparers relat-
ing to such earned income tax credit, or 
‘‘(ii) $50,000. 
‘‘(2) REQUIREMENT TO ENACT AND MAINTAIN 
AN EARNED INCOME TAX CREDIT.—The Secretary 
shall not make any payments under paragraph (1) 
with respect to any calendar year unless American 
Samoa has in effect an earned income tax credit for 
taxable years beginning in or with such calendar 
year which allows a refundable tax credit to individ-
uals on the basis of the taxpayer’s earned income 
which is designed to substantially increase workforce 
participation. 
‘‘(3) INFLATION ADJUSTMENT.—In the case of 
any calendar year after 2020, the $12,000,000 
amount in paragraph (1)(A)(ii) shall be increased by 
an amount equal to— 
‘‘(A) such dollar amount, multiplied by— 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for such calendar 
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year, determined by substituting ‘calendar year 
2019’ for ‘calendar year 2016’ in subparagraph 
(A)(ii) thereof. 
Any increase determined under this clause shall be 
rounded to the nearest multiple of $100,000. 
‘‘(4) APPLICATION OF CERTAIN RULES.—Rules 
similar to the rules of subparagraphs (A), (B), (C), 
and (D) of subsection (a)(4) shall apply for purposes 
of this subsection. 
‘‘(d) TREATMENT OF PAYMENTS.—For purposes of 
section 1324 of title 31, United States Code, the payments 
under this section shall be treated in the same manner 
as a refund due from a credit provision referred to in sub-
section (b)(2) of such section.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for chapter 77 of such Code is amended by adding at the 
end the following new item: 
‘‘Sec. 7529. Application of earned income tax credit to possessions of the 
United States.’’. 
TITLE II—CHILD TAX CREDIT 
SEC. 201. CHILD TAX CREDIT FULLY REFUNDABLE FOR 2019 
AND 2020. 
(a) IN GENERAL.—Section 24(h) is amended by add-
ing at the end the following new paragraph: 
‘‘(8) CREDIT
FULLY
REFUNDABLE
FOR
2019 
AND 2020.—In the case of an individual other than 
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a nonresident alien, for any taxable year beginning 
in 2019 or 2020— 
‘‘(A) paragraph (5) of this subsection shall 
not apply, and 
‘‘(B) the increase determined under the 
first sentence of subsection (d)(1) shall be the 
amount determined under subparagraph (A) of 
such subsection (determined without regard to 
paragraph (4) of this subsection).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2018. 
SEC. 202. PAYMENTS TO POSSESSIONS. 
(a) MIRROR CODE POSSESSION.—The Secretary of 
the Treasury shall pay to each possession of the United 
States with a mirror code tax system amounts equal to 
the loss to that possession by reason of the application 
of section 24 of the Internal Revenue Code of 1986 with 
respect to taxable years beginning after 2018. Such 
amounts shall be determined by the Secretary of the 
Treasury based on information provided by the govern-
ment of the respective possession. 
(b) OTHER POSSESSIONS.—The Secretary of the 
Treasury shall pay to each possession of the United States 
which does not have a mirror code tax system amounts 
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estimated by the Secretary of the Treasury as being equal 
to the aggregate benefits that would have been provided 
to residents of such possession by reason of the application 
of section 24 of such Code for taxable years beginning 
after 2018 if the provisions of such section had been in 
effect in such possession. The preceding sentence shall not 
apply with respect to any possession of the United States 
unless such possession has a plan, which has been ap-
proved by the Secretary of the Treasury, under which such 
possession will promptly distribute such payments to the 
residents of such possession in a manner which replicates 
to the greatest degree practicable the benefits that would 
have been so provided to each such resident. 
(c) 
COORDINATION
WITH
CREDIT
ALLOWED 
AGAINST UNITED STATES INCOME TAXES.— 
(1) IN GENERAL.—No credit shall be allowed 
against United States income taxes for any taxable 
year under section 24 of the Internal Revenue Code 
of 1986 to any person— 
(A) to whom a credit is allowed against 
taxes imposed by a possession with a mirror 
code tax system by reason of the application of 
section 24 of such Code in such possession for 
such taxable year; or 
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(B) who is eligible for a payment under a 
plan described in subsection (b) with respect to 
such taxable year. 
(2) RESTRICTION ON REFUNDABLE CREDIT.— 
In the case of any person to whom a credit would 
be allowed against taxes imposed by a possession 
which does not have a mirror code tax system if the 
provisions of such section 24 had been in effect in 
such possession for the taxable year (and who is not 
described in paragraph (1)(B)), section 24(h)(8) of 
such Code (as added by this Act) shall not apply to 
such person for such taxable year. 
(d) DEFINITIONS AND SPECIAL RULES.— 
(1) POSSESSION OF THE UNITED STATES.—For 
purposes of this section, the term ‘‘possession of the 
United States’’ includes the Commonwealth of Puer-
to Rico and the Commonwealth of the Northern 
Mariana Islands. 
(2) MIRROR CODE TAX SYSTEM.—For purposes 
of this section, the term ‘‘mirror code tax system’’ 
means, with respect to any possession of the United 
States, the income tax system of such possession if 
the income tax liability of the residents of such pos-
session under such system is determined by ref-
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erence to the income tax laws of the United States 
as if such possession were the United States. 
(3) TREATMENT OF PAYMENTS.—For purposes 
of section 1324(b)(2) of title 31, United States 
Code, the payments under this section shall be treat-
ed in the same manner as a refund due from the 
credit allowed under section 24 of the Internal Rev-
enue Code of 1986. 
TITLE III—DEPENDENT CARE 
ASSISTANCE 
SEC. 301. REFUNDABILITY AND ENHANCEMENT OF CHILD 
AND DEPENDENT CARE TAX CREDIT. 
(a) IN GENERAL.—Section 21 is amended by adding 
at the end the following new subsection: 
‘‘(g) SPECIAL RULES FOR 2019 AND 2020.—In the 
case of any taxable year beginning in 2019 or 2020— 
‘‘(1) CREDIT MADE REFUNDABLE.—In the case 
of an individual other than a nonresident alien, the 
credit allowed under subsection (a) shall be treated 
as a credit allowed under subpart C (and not allowed 
under this subpart). 
‘‘(2) INCREASE IN APPLICABLE PERCENTAGE.— 
Subsection (a)(2) shall be applied— 
‘‘(A) by substituting ‘50 percent’ for ‘35 
percent’, and 
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‘‘(B) 
by 
substituting 
‘$120,000’ 
for 
‘$15,000’. 
‘‘(3) INCREASE IN DOLLAR LIMIT ON AMOUNT 
CREDITABLE.—Subsection (c) shall be applied— 
‘‘(A) by substituting ‘$6,000’ for ‘$3,000’ 
in paragraph (1) thereof, and 
‘‘(B) by substituting ‘twice the amount in 
effect under paragraph (1)’ for ‘$6,000’ in 
paragraph (2) thereof. 
‘‘(4) INFLATION
ADJUSTMENT
OF
DOLLAR 
AMOUNTS.—In the case of any taxable year begin-
ning after 2019, the $120,000 amount in paragraph 
(2)(B) and the $6,000 amount in paragraph (3)(A) 
shall each be increased by an amount equal to— 
‘‘(A) such dollar amount, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins, deter-
mined by substituting ‘2018’ for ‘2016’ in sub-
paragraph (A)(ii) thereof. 
If any increase determined under this paragraph is 
not a multiple of $100, such increase shall be round-
ed to the next lowest multiple of $100.’’. 
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(b) CONFORMING AMENDMENT.—Section 1324(b)(2) 
of title 31, United States Code, is amended by inserting 
‘‘21 (by reason of subsection (g) thereof),’’ before ‘‘25A’’. 
(c) COORDINATION WITH POSSESSION TAX SYS-
TEMS.—Section 21(g)(1) of the Internal Revenue Code of 
1986 (as added by this section) shall not apply to any per-
son— 
(1) to whom a credit is allowed against taxes 
imposed by a possession with a mirror code tax sys-
tem by reason of the application of section 21 of 
such Code in such possession for such taxable year; 
or 
(2) to whom a credit would be allowed against 
taxes imposed by a possession which does not have 
a mirror code tax system if the provisions of section 
21 of such Code had been in effect in such posses-
sion for such taxable year. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2018. 
SEC. 302. INCREASE IN EXCLUSION FOR EMPLOYER-PRO-
VIDED DEPENDENT CARE ASSISTANCE. 
(a) IN GENERAL.—Section 129(a)(2) is amended by 
adding at the end the following new subparagraph: 
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‘‘(D) SPECIAL RULE FOR 2020 AND 2021.— 
In the case of any taxable year beginning in 
2020 or 2021— 
‘‘(i) IN GENERAL.—Subparagraph (A) 
shall be applied be substituting ‘$10,500 
(half such dollar amount’ for ‘$5,000 
($2,500’. 
‘‘(ii) INFLATION
ADJUSTMENT.—In 
the case of any taxable year beginning 
after 2020, the $10,500 amount in clause 
(i) shall be increased by an amount equal 
to— 
‘‘(I) such dollar amount, multi-
plied by 
‘‘(II) the cost-of-living adjust-
ment determined under section 1(f)(3) 
for the calendar year in which the tax-
able year begins, determined by sub-
stituting ‘2019’ for ‘2016’ in subpara-
graph (A)(ii) thereof. 
Any increase determined under the pre-
ceding sentence which is not a multiple of 
$50, shall be rounded to the nearest mul-
tiple of $50.’’. 
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(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2019. 
TITLE IV—CERTAIN FRINGE 
BENEFIT EXPENSES 
SEC. 401. REPEAL OF INCLUSION OF CERTAIN FRINGE BEN-
EFIT EXPENSES IN UNRELATED BUSINESS 
TAXABLE INCOME. 
(a) IN GENERAL.—Section 512(a) is amended by 
striking paragraph (7). 
(b) EFFECTIVE DATE.—The amendment made by 
this subsection shall take effect as if included in the 
amendments made by section 13703 of Public Law 115– 
97. 
Æ 
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