,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #eggi  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,decemb] #b1 #bjad    
,mr4 ,b5tivolio 7= himself1 ,mr4 ,br\n (
 ,georgia1 & ,mr4 ,/ockman7 introduc$ ! 
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to provide a d$uction = elem5t>y &
 second>y private s*ool tuition1 & = o!r
 purposes4  #a4 ,d$uction = elem5t>y &  
second>y private s*ool tuition  7a7 ,9  
g5]al ,"p ,,vii ( sub*apt] ,a ( *apt] #a
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by r$esignat+ section #bbd z      
section #bbe1 & by ins]t+ aft] section  
#bbc ! foll[+ new section3  #bbd4       
,elem5t>y & second>y private s*ool      
tuition  7a7 ,all[ance ( d$uction ,9 !  
case ( an individual1 !re %all be all[$ 
z a d$uction = ! taxable ye> ) respect  
to ea* dep5d5t = :om ! taxpay] is all[$ 
a d$uction "u section #aea an am\nt     
equal to ! qualifi$ exp5ses paid or     
incurr$ dur+ ! taxable ye>4  7b7        

,limitation ,! am\nt all[$ z a d$uction 
"u subsection 7a7 = a taxable ye> )     
respect to a dep5d5t %all n exce$       
#aj1jjj4  7c7 ,qualifi$ exp5ses ,=      
purposes ( ?is section--  7#a7 ,9 g5]al 
,! t]m qualifi$ exp5ses means exp5ses = 
tuition1 fees1 books1 supplies1 & o!r   
equipm5t :i* are incurr$ 9 connection ) 
! enrollm5t or att5dance ( an individual
 z an elem5t>y or second>y s*ool /ud5t  
at a private in/itutional day or        
resid5tial s*ool1 includ+ a p>o*ial     
s*ool1 or a home s*ool 7)\t reg>d to    
:e!r a home s*ool is treat$ z a private 
s*ool or home s*ool "u ,/ate law71 t    
provides elem5t>y or second>y education1
 z det]m9$ "u ,/ate law4  7#b7 ,special 
rule = home s*ool+ ,9 ! case ( a home   
s*ool1 ! t]m qualifi$ exp5ses does n    
include tuition4  4  7b7 ,d$uction all[$
 above-!-,l9e ,subsection 7a7 ( section 
#fb ( ! ,int]nal ,rev5ue ,code ( #aihf  
is am5d$ by ins]t+ aft] p>agraph 7#ba7 !
 foll[+ new p>agraph3  7#bb7 ,private   
education d$uction ,! d$uction all[$ by 

section #bbd4  4  7c7 ,cl]ical am5dm5t  
,! table ( sections = "p ,,vii (        
sub*apt] ,a ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
! item relat+ to section #bbd & by      
ins]t+ ! foll[+ new items3  ,sec4 #bbd4 
,elem5t>y & second>y private s*ool      
tuition4  4  7d7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to am\nts paid or incurr$ 9 taxable ye>s
 beg9n+ aft] ,decemb] #ca1 #bjad4