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Amend the amendment by striking out all of section 5 and inserting the following:
‘Sec. 5. Effective date; application. This Act takes effect January 1, 2016 and applies to tax years beginning on or after January 1, 2016.’
 
SUMMARY
This amendment adds an effective date of January 1, 2016 and changes the application date of the tax credit to apply to tax years beginning on or after January 1, 2016.