,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #cggg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #af1 #bjac   
,mr4 ,da9es introduc$ ! foll[+ bill2 :i*
 0 ref]r$ to ! ,committee on ,ways &    
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to disreg>d /ud5ts
 z employees = purposes ( det]m9+       
employ] heal? c>e %>$ responsibility4   
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,protect+ ,jobs = ,/ud5ts ,act4  #b4  
,/ud5ts disreg>d$ z employees = purposes
 ( det]m9+ employ] %>$ responsibility   
7a7 ,9 g5]al ,subsection 7c7 ( section  
#dihj;,h ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by r$esignat+ p>agraphs  
7#e71 7#f71 & 7#g7 z p>agraphs 7#f71    
7#g71 & 7#h71 respectively1 & by ins]t+ 
aft] p>agraph 7#d7 ! foll[+ new         
p>agraph3  7#e7 ,exception = /ud5ts ,!  
numb] ( employees employ$ by an employ] 
= any p]iod %all be det]m9$ )\t reg>d to
 any individual :o1 dur+ su* p]iod--    
7,a7 is a /ud5t enroll$ at an in/itution
 ( high] education 7z def9$ 9 section   

#ajb ( ! ,high] ,education ,act (       
#aife71 &  7,b7  7i7 is p>ticipat+ 9 an 
activity "u a ,f$]al "w-/udy program "u 
"p ,c ( title ,,iv ( ! ,high] ,education
 ,act ( #aife1  7ii7 is employ$ z a     
condition ( su* enrollm5t1 ( su*        
individual's degree program1 or (       
receiv+ a s*ol>%ip or tuition r$uction )
 respect to su* enrollm5t1  7iii7 is    
receiv+ cr$it t[>ds a degree at su*     
in/itution ) respect to employm5t by su*
 employ]1 or  7iv7 is employ$ by su*    
in/itution 7o!r ?an employm5t describ$ 9
 clause 7i71 7ii71 or 7iii77 & is c>ry+ 
at lea/ #a_/b ! normal full-"t "w load =
 ! c\rse ( /udy ! /ud5t is pursu+4  4   
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to mon?s beg9n+  
aft] ,decemb] #ca1 #bjac4