[Page S6792]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 4114. Mr. COBURN submitted an amendment intended to be proposed by 
him to the bill H.R. 5771, to amend the Internal Revenue Code of 1986 
to extend certain expiring provisions and make technical corrections, 
to amend the Internal Revenue Code of 1986 to provide for the tax 
treatment of ABLE accounts established under State programs for the 
care of family members with disabilities, and for other purposes; which 
was ordered to lie on the table; as follows:

       On page 10, between lines 19 and 20, insert the following:
       (c) Prohibition on Combining the New Market Tax Credit With 
     Other Sources of Federal Funding.--Section 45D is amended by 
     adding at the end the following new subsection:
       ``(j) Prohibition.--A qualified community development 
     entity shall not use any equity leveraged through the new 
     markets tax credit under this section on any project that is 
     benefitting from the rehabilitation credit for certified 
     historic structures under section 47.''.
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