,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bife  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,augu/ #a1 #bjac ,mr4 
,pitts introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ nontaxable       
employ] mat*+ contributions to section  
#ebi college sav+s plans4  #a4 ,%ort    
title ,?is ,act may be cit$ z ! ,help   
,kids ,save = ,college ,act ( #bjac4    
#b4 ,nontaxable employ] mat*+           
contributions to section #ebi college   
sav+s plans  7a7 ,9 g5]al ,"p ,,iii (   
sub*apt] ,b ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf 7relat+ to items  
specifically exclud$ f gross income7 is 
am5d$ by ins]t+ aft] section #aci;,d !  
foll[+ new section3  #aci;,e4 ,employ]  
mat*+ contributions to section #ebi     
college sav+s plans  7a7 ,exclusion     
,gross income ( an employee does n      
include am\nts paid dur+ ! taxable ye>  
by ! employ] to a qualifi$ tuition      
program = ! b5efit ( a designat$        

b5efici>y if su* am\nts are paid        
pursuant to a college sav+s assi/ance   
program4  7b7 ,limitation ,! am\nt      
exclud$ f ! gross income ( an employee  
"u subsection 7a7 = any taxable ye> )   
respect to ea* designat$ b5efici>y %all 
n exce$ ! less] (--  7#a7 #a1jjj1 or    
7#b7 ! am\nt paid by ! employee dur+ su*
 ye> to su* program = ! b5efit ( su*    
b5efici>y4  7c7 ,college sav+s assi/ance
 program ,= purposes ( ?is section1 a   
college sav+s assi/ance program is a    
sep>ate writt5 plan ( an employ] = !    
exclusive b5efit ( su* employ]'s        
employees--  7#a7 "u :i* ! employ] makes
 paym5ts to qualfi$ tuition programs = !
 b5efit ( designat$ b5efici>ies1 &  7#b7
 :i* meets requirem5ts simil> to !      
requirem5ts ( p>agraphs 7#b71 7#c71     
7#e71 & 7#f7 ( section #abg7;b74  7d7   
,def9itions ,= purposes ( ?is section1  
t]ms us$ is ?is section :i* are also us$
 9 section #ebi %all h ! respective     
mean+s giv5 su* t]ms by section #ebi4  4
  7b7 ,cl]ical am5dm5t ,! table (       

sections = su* "p ,,iii is am5d$ by     
ins]t+ aft] ! item relat+ to section    
#aci;,d ! foll[+ new item3  ,sec4       
#aci;,e4 ,employ] mat*+ contributions to
 section #ebi college sav+s plans4  4   
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4