,i #aac? ,,congress #b;d ,session ,h4 ,r4 #edgg ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,septemb] #af1 #bjad ,mr4 ,mess] introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means1 & 9 addition to ! ,committee on ,education & ! ,work=ce1 = a p]iod to be subsequ5tly det]m9$ by ! ,speak]1 9 ea* case = consid]ation ( su* provisions z fall )9 ! jurisdiction ( ! committee conc]n$ ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to enc\rage ! use ( #ebi plans & ,cov]dell education sav+s acc\nts1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,enhanc+ ,educational ,opportunities = all ,/ud5ts ,act4 #b4 ,table ( cont5ts ,! table ( cont5ts = ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title4 ,sec4 #b4 ,table ( cont5ts4 ,title ,i--,title ,i ( ! ,,esea portability ,sec4 #aja4 ,title ,i portability4 ,title ,,ii--,all[ance ( home s*ool exp5ses z qualifi$ education exp5ses ,sec4 #bja4 ,all[ance ( home s*ool exp5ses z qualifi$ education exp5ses = purposes ( a ,cov]dell ,education ,sav+s ,acc\nt4 ,sec4 #bjb4 ,elim9ation ( ,cov]dell ,education ,sav+s ,acc\nt contribution limitation4 ,title ,,iii--#ebi programs = elem5t>y & second>y education exp5ses ,sec4 #cja4 #ebi programs = elem5t>y & second>y education exp5ses4 ,i ,title ,i ( ! ,,esea portability #aja4 ,title ,i portability ,"p ,a ( title ,i ( ! ,elem5t>y & ,second>y ,education ,act ( #aife 7#bj ,u4,s4,c4 #fcaa et seq47 is am5d$ by add+ at ! end ! foll[+3 #aabh4 ,title ,i funds foll[ ! l[-income *ild ,/ate option 7a7 ,9 g5]al ,not)/&+ any o!r provision ( law & to ! ext5t p]mitt$ "u ,/ate law1 a ,/ate educational ag5cy may allocate grant funds "u ?is "p among ! local educational ag5cies 9 ! ,/ate bas$ on ! numb] ( eligible *ildr5 enroll$ 9 ! public s*ools s]v$ by ea* local educational ag5cy & ! ,/ate-accr$it$ private s*ools )9 ea* local educational ag5cy's geographic jurisdiction4 7b7 ,eligible *ild 7#a7 ,def9ition ,9 ?is section1 ! t]m eligible *ild means a *ild ag$ #e to #ag1 inclusive1 f a family ) an income bel[ ! pov]ty level on ! basis ( ! mo/ rec5t satisfactory data publi%$ by ! ,dep>tm5t ( ,comm]ce4 7#b7 ,crit]ia ( pov]ty ,9 det]m9+ ! families ) incomes bel[ ! pov]ty level = ! purposes ( ?is section1 a ,/ate educational ag5cy %all use ! crit]ia ( pov]ty us$ by ! ,c5sus ,bureau 9 compil+ ! mo/ rec5t dec5nial c5sus1 z ! crit]ia h be5 updat$ by increases 9 ! ,consum] ,price ,index = ,all ,urban ,consum]s1 publi%$ by ! ,bureau ( ,labor ,/ati/ics4 7c7 ,/ud5t enrollm5t 9 public & private s*ools 7#a7 ,id5tification ( eligible *ildr5 ,on an annual basis1 on a date to be det]m9$ by ! ,/ate educational ag5cy1 ea* local educational ag5cy t receives grant fund+ 9 accordance ) subsection 7a7 %all in=m ! ,/ate educational ag5cy ( ! numb] ( eligible *ildr5 enroll$ 9 public s*ools s]v$ by ! local educational ag5cy & ! ,/ate-accr$it$ private s*ools )9 ! local educational ag5cy's geographic jurisdiction4 7#b7 ,allocation to local educational ag5cies ,bas$ on ! id5tification ( eligible *ildr5 9 p>agraph 7#a71 ! ,/ate educational ag5cy %all provide to a local educational ag5cy an am\nt equal to ! sum ( ! am\nt available = ea* eligible *ild 9 ! ,/ate multipli$ by ! numb] ( eligible *ildr5 id5tifi$ by ! local educational ag5cy "u p>agraph 7#a74 7#c7 ,di/ribution to s*ools ,ea* local educational ag5cy t receives funds "u p>agraph 7#b7 %all di/ribute su* funds to ! public s*ools s]v$ by ! local educational ag5cy & ,/ate-accr$it$ private s*ools )9 ! local educational ag5cy's geographic jurisdiction-- 7,a7 bas$ on ! numb] ( eligible *ildr5 enroll$ 9 su* s*ools2 & 7,b7 9 a mann] t w\ld1 9 ! abs5ce ( su* ,f$]al funds1 supplem5t ! funds made available f non-,f$]al res\rces = ! education ( pupils p>ticipat+ 9 programs "u ?is subp>t1 & n to supplant su* funds4 4 ,,ii ,fur!r ,cl>ification ( ,cov]dell ,education ,sav+s ,acc\nts #bja4 ,all[ance ( home s*ool exp5ses z qualifi$ education exp5ses = purposes ( a ,cov]dell ,education ,sav+s ,acc\nt 7a7 ,9 ,g5]al ,p>agraph 7#c7 ( section #ecj7;b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,private s*ool ,= purposes ( ?is section1 ! t]m #8private s*ool' includes any home s*ool t meets ! requirem5ts ( ,/ate law applicable to su* home s*ools1 :e!r or n su* s*ool is deem$ a private s*ool = purposes ( ,/ate law4 4 7b7 ,effective ,date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjac4 #bjb4 ,elim9ation ( ,cov]dell ,education ,sav+s ,acc\nt contribution limitation 7a7 ,9 g5]al ,subp>agraph 7,a7 ( section #ecj7;b77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ or at ! end ( clause 7i71 by /rik+ or at ! end ( clause 7ii7 & ins]t+ a p]iod1 & by /rik+ clause 7iii74 7b7 ,prohibition on excess contributions ,subsection 7b7 ( section #ecj ( su* ,code is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#e7 ,prohibition on excess contributions ,a program %all n be treat$ z a ,cov]dell education sav+s acc\nt unless x provides adequate safegu>ds to prev5t contributions on behalf ( a designat$ b5efici>y 9 excess ( ^? necess>y to provide = ! qualifi$ education exp5ses ( ! b5efici>y4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjac4 ,,iii #ebi programs = elem5t>y & secondary education exp5ses #cja4 #ebi programs = pre-k9d]g>t51 elem5t>y1 & 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,c72 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$ pre-k9d]g>t51 elem5t>y1 & second>y education exp5ses4 7,b7 ,qualifi$ high] education exp5ses ,! t]m qualifi$ high] education exp5ses means 2 & 7#c7 by add+ at ! end ! foll[+ new subp>agraphs3 7,d7 ,qualifi$ pre-k9d]g>t51 elem5t>y1 & second>y education exp5ses ,! t]m qualifi$ pre-k9d]g>t51 elem5t>y1 & second>y education exp5ses means-- 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 a pre-k9d]g>t51 elem5t>y1 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$om9antly educational 9 nature4 7,e7 ,s*ool ,! t]m s*ool means any s*ool :i* provides pre-k9d]g>t51 elem5t>y1 or second>y education 7pre-k9d]g>t5 ?r\gh grade #ab71 z det]m9$ "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