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Amend the amendment in section 1 in §2729 in subsection 2 in the first line (page 1, line 21 in amendment) by striking out the following: "An" and inserting the following: 'For taxes based on the status of property on or after April 1, 2022, an'
Amend the amendment in section 1 in §2729 in subsection 3 in paragraph A in the first line (page 1, line 31 in amendment) by striking out the following: "At" and inserting the following: 'For taxes based on the status of property on April 1, 2022 and April 1, 2023, at least 90% of the employees of the business or contractor are residents of the United States and for taxes based on the status of property on or after April 1, 2024, at'
 
SUMMARY
This amendment changes the starting date for the credit to tax years based on the status of property on or after April 1, 2022 and changes the percentage of employees who must be residents of the United States from 75% to 90% for the first 2 years of the credit.