,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #cidc  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #bh1 #bjad    
,mr4 ,grayson introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to ext5d = "o ye> 
! above-!-l9e d$uction = qualifi$       
tuition & relat$ exp5ses4  #a4 ,ext5sion
 ( above-!-l9e d$uction = qualifi$      
tuition & relat$ exp5ses  7a7 ,9 g5]al  
,subsection 7e7 ( section #bbb ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ ,decemb] #ca1 #bjac & ins]t+   
,decemb] #ca1 #bjad4  7b7 ,effective    
date ,! am5dm5t made by ?is section %all
 apply to taxable ye>s beg9n+ aft]      
,decemb] #ca1 #bjac4