,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #cigg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #bi1 #bjad,mr4
 ,salmon introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ #ebi tuition     
programs ) respect to elem5t>y &        
second>y education exp5ses4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,s*ool  
,*oice ,education ,sav+s ,acc\nt ,act ( 
#bjad4  #b4 #ebi programs = elem5t>y &  
second>y education exp5ses  7a7 ,9 g5]al
 ,p>agraph 7#c7 ( section #ebi7;e7 ( !  
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by r$esignat+ subp>agraph  
7,b7 z subp>agraph 7,c71  7#b7 by /rik+ 
,qualifi$ high] education exp5ses & all 
t foll[s ?r\gh ,! t]m qualifi$ high]    
education exp5ses means-- & ins]t+ !    
foll[+3 ,qualifi$ education exp5ses4--  
7,a7 ,9 g5]al ,! t]m qualifi$ education 
exp5ses means-- 7i7 qualifi$ high]      
education exp5ses1 &  7ii7 qualifi$     
elem5t>y & second>y education exp5ses4  

7,b7 ,qualifi$ high] education exp5ses  
,! t]m qualifi$ high] education exp5ses 
means  1 &  7#c7 by add+ at ! end !     
foll[+ new subp>agraphs3  7,d7 ,qualifi$
 elem5t>y & second>y education exp5ses  
7i7 exp5ses = tuition1 fees1 academic   
tutor+1 special ne$s s]vices 9 ! case ( 
a special ne$s b5efici>y1 books1        
supplies1 & o!r equipm5t :i* are incurr$
 9 connection ) ! enrollm5t or att5dance
 ( ! designat$ b5efici>y ( ! tru/ z an  
elem5t>y or second>y s*ool /ud5t at a   
public1 private1 or religi\s s*ool1     
7ii7 exp5ses = room & bo>d1 uni=ms1     
transportation1 & supplem5t>y items &   
s]vices 7includ+ ext5d$ day programs7   
:i* are requir$ or provid$ by a public1 
private1 or religi\s s*ool 9 connection 
) su* enrollm5t or att5dance1 &  7iii7  
exp5ses = ! pur*ase ( any comput]       
te*nology or equipm5t 7z def9$ 9 section
 #agj7;e77#f77;,f77i77 or ,int]net      
access & relat$ s]vices1 if su*         
te*nology1 equipm5t1 or s]vices are to  
be us$ by ! b5efici>y & ! b5efici>y's   

family dur+ any ( ! ye>s ! b5efici>y is 
9 s*ool4  ,clause 7iii7 %all n include  
exp5ses = comput] s(tw>e design$ =      
sports1 games1 or hobbies unless !      
s(tw>e is pr$om9antly educational 9     
nature4  7,e7 ,s*ool ,! t]m s*ool means 
any s*ool :i* provides elem5t>y         
education or second>y education         
7k9d]g>t5 ?r\gh grade #ab71 z det]m9$ "u
 ,/ate law4 ,su* a s*ool %all be treat$ 
z an eligible educational in/itution =  
purposes ( subsection 7b74  4  7b7      
,con=m+ am5dm5ts ,section #ebi ( su*    
,code is am5d$ by /rik+ qualifi$ high]  
education ea* place x appe>s 9          
subsections 7b7 & 7c7 & ins]t+ qualifi$ 
education4  7c7 ,effective date ,!      
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjad4