,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #bdbi  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #ai1 #bjae ,mr4  
,mc,dermott 7= himself1 ,mr4 ,blum5au]1 
,mr4 ,langev91 ,ms4 ,kaptur1 ,mr4       
,rangel1 ,mr4 ,cony]s1 ,ms4 ,norton1    
,mr4 ,v>gas1 ,mr4 ,de,fazio1 ,mr4       
,honda1 ,mr4 ,de,saulnier1 ,mr4 ,ha/+s1 
,ms4 ,br[nley ( ,cali=nia1 ,mr4 ,van    
,holl51 ,ms4 ,moore1 ,mr4 ,ru%1 ,mr4    
,meeks1 ,mr4 ,h9ojosa1 ,ms4 ,cl>k (     
,massa*usetts1 ,mr4 ,gutirrez1 ,mr4     
,danny ,k4 ,davis ( ,ill9ois1 ,mrs4     
,capps1 ,mr4 ,crd5as1 ,mr4 ,wel*1 ,ms4  
,s*ak[sky1 ,mr4 ,l>son ( ,connecticut1  
,mr4 ,doggett1 ,mr4 ,mc,nerney1 ,mr4    
,l>s5 ( ,wa%+ton1 ,mr4 ,grijalva1 ,mr4  
,br5dan ,f4 ,boyle ( ,p5nsylvania1 ,mr4 
,cicill9e1 ,mr4 ,cumm+s1 ,mr4 ,k9d1 &   
,mr4 ,smi? ( ,wa%+ton7 introduc$ !      
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to exclude f gross income any     
dis*>ge ( income cont+5t & income-bas$  

/ud5t loan indebt$ness4  #a4 ,%ort title
 ,?is ,act may be cit$ z ! ,/ud5t ,loan 
,tax ,debt ,relief ,act4  #b4 ,exclusion
 f gross income = dis*>ge ( income      
cont+5t & income-bas$ /ud5t loan        
indebt$ness  7a7 ,9 g5]al ,p>agraph 7#a7
 ( section #ajh7;f7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ to read z       
foll[s3  7#a7 ,9 g5]al ,9 ! case ( an   
individual1 gross income does n include 
any am\nt :i* 7b = ?is subsection7 w\ld 
be includible 9 gross income by reason (
 ! dis*>ge 79 :ole or 9 "p7 ( any /ud5t 
loan if su* dis*>ge 0 pursuant to--     
7,a7 a provision ( su* loan "u :i* all  
or "p ( ! indebt$ness ( ! individual    
w\ld be dis*>g$ if ! individual work$ = 
a c]ta9 p]iod ( "t 9 c]ta9 pr(essions = 
any ( a broad class ( employ]s1 or  7,b7
 subsections 7d77#a77;,d7 & 7e77#g7 (   
section #dee or section #dic;,c7b77#g7 (
 ! ,high] ,education ,act ( #aife       
7relat+ to income cont+5t & income-bas$ 
repaym5t1 respectively74  4  7b7        
,effective date ,! am5dm5ts made by ?is 

section %all apply to dis*>ges (        
indebt$ness aft] ! date ( ! enactm5t (  
?is ,act4