,,ii  #aac? ,,congress  #b;d ,session   
,s4 #befh  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #h1 #bjad ,mrs4  
,fis*] introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to increase !     
contribution limit = ,cov]dell education
 sav+s acc\nts f #b1jjj to #e1jjj1 & =  
o!r purposes4  #a4  ,%ort title  ,?is   
,act may be cit$ z ! ,allocat+ =        
,*ildr5's ,education ,act or ! ,,ace    
,act4  #b4  ,cov]dell acc\nt            
contribution limitation increase  7a7   
,9 g5]al  ,clause 7iii7 ( section       
#ecj7;b77#a77;,a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ #b1jjj &
 ins]t+ #e1jjj4  7b7  ,con=m+ am5dm5t   
,subp>agraph 7,a7 ( section             
#digc7;e77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ #b1jjj &     
ins]t+ #e1jjj4  7c7  ,effective date  ,!
 am5dm5ts made by ?is section %all apply
 to taxable ye>s beg9n+ aft] ! date ( ! 
enactm5t ( ?is ,act4  #c4 ,inclusion (  

a?letic equipm5t 9 qualifi$ elem5t>y &  
second>y education exp5ses  7a7 ,9 g5]al
 ,clause 7i7 ( section #ecj7;b77#c77;,a7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by /rik+ o!r equipm5t & ins]t+ o!r
 equipm5t 7includ+ a?letic equipm5t74   
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to taxable ye>s  
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4