[Congressional Record Volume 163, Number 195 (Thursday, November 30, 2017)]
[Senate]
[Page S7623]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 1776. Mr. MENENDEZ 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:
At the appropriate place, insert the following:
SEC. __. TREATMENT OF CERTAIN UNPOPULATED CENSUS TRACTS UNDER
NEW MARKETS TAX CREDIT.
(a) In General.--Section 45D(e)(4)(A) of the Internal
Revenue Code of 1986 is amended--
(1) by striking ``is within'' and inserting ``is--
``(i) within'';
(2) by striking ``and'' at the end and inserting ``or'';
and
(3) by adding at the end the following new clause:
``(ii) a census tract with a population of zero, and''.
(b) Effective Date.--The amendments made by this section
shall apply to investments made after the date of the
enactment of this Act.
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