,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #baj  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #h1 #bjae ,mr4
 ,mead[s 7= himself1 ,mrs4 ,brooks (    
,indiana1 ,mr4 ,rodney ,davis (         
,ill9ois1 ,mr4 ,duncan ( ,s\? ,c>ol9a1  
,mrs4 ,ellm]s1 ,mr4 ,hanna1 ,mr4 ,jones1
 ,mr4 ,murphy ( ,florida1 ,mr4 ,ribble1 
,mr4 ,rokita1 ,mr4 ,roskam1 & ,mr4      
,turn]7 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to exempt /ud5t work]s = 
purposes ( det]m9+ a high] education    
in/itution's employ] heal? c>e %>$      
responsibility4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,/ud5t ,work]      
,exemption ,act ( #bjae4  #b4 ,/ud5t    
work]s exempt$ f det]m9ation ( high]    
education in/itution's employ] heal? c>e
 %>$ responsibility  7a7 ,9 g5]al       
,subsection 7c7 ( section #dihj;,h ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by r$esignat+ p>agraphs 7#e71 7#f71 &   
7#g7 z p>agraphs 7#f71 7#g71 & 7#h71    

respectively1 & by ins]t+ aft] p>agraph 
7#d7 ! foll[+ new p>agraph3  7#e7       
,exception = /ud5t work]s  7,a7 ,9 g5]al
 ,s]vices r5d]$ z a /ud5t work] to an   
eligible educational in/itution 7z def9$
 9 section #be;,a7f77#b77 %all n be tak5
 into acc\nt "u ?is section z s]vice    
provid$ by an employee4  7,b7 ,/ud5t    
work] ,= purposes ( ?is p>agraph1 ! t]m 
/ud5t work] means1 ) respect to any     
eligible educational in/itution 7z s    
def9$71 any individual :o--  7i7 is     
employ$ by su* in/itution1 &  7ii7 is a 
/ud5t enroll$ at ! in/itution & is c>ry+
 a full-"t academic workload1 z det]m9$ 
by ! in/itution1 "u a /&>d applicable to
 all /ud5ts enroll$ 9 a p>ticul>        
educational program4  4  7b7 ,effective 
date ,! am5dm5ts made by ?is section    
%all apply to mon?s beg9n+ aft] ,decemb]
 #ca1 #bjad4