[Congressional Record Volume 163, Number 195 (Thursday, November 30, 2017)]
[Senate]
[Page S7611]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1760. Mr. CASSIDY submitted an amendment intended to be proposed 
by him to the bill H.R. 1, to provide for reconciliation pursuant to 
titles II and V of the concurrent resolution on the budget for fiscal 
year 2018; which was ordered to lie on the table; as follows:

       On page 223, strike lines 11 through 20, and insert the 
     following:
       (B) with respect to which the 24-month period selected by 
     the taxpayer under clause (i) of section 47(c)(1)(B) of the 
     Internal Revenue Code (as amended by subsection (b)), or the 
     60-month period applicable under clause (ii) of such section, 
     begins not later than 180 days after the date of the 
     enactment of this Act,

     the amendments made by this section shall apply to such 
     expenditures paid or incurred after the end of the taxable 
     year in which the 24-month period, or the 60-month period, 
     referred to in subparagraph (B) ends.
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