,,ii #aac? ,,congress #b;d ,session ,s4 #bgjb ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,july #cj1 #bjad ,mr4 ,vitt] introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to require ! social security numb] ( ! /ud5t & ! employ] id5tification numb] ( ! educational in/itution = purposes ( education tax cr$its4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,education ,tax ,fraud ,prev5tion ,act4 #b4 ,social security numb] & employ] id5tification numb] requir$ = education tax cr$its 7a7 ,9 g5]al ,p>agraph 7#a7 ( section #be;,a7g7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by /rik+ taxpay] id5tification numb] & ins]t+ social security numb]1 & 7#b7 by ins]t+ 1 & ! employ] id5tification numb] ( any in/itution to :i* qualifi$ tuition & relat$ exp5ses 7 paid ) respect to su* individual1 aft] su* individual4 7b7 ,omission treat$ z ma!matical or cl]ical error ,subp>agraph 7,j7 ( section #fbac7;g77#b7 ( su* ,code is am5d$ by /rik+ ,,t9 & ins]t+ social security numb] & employ] id5tification numb]4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjad4