,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #bhgd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #bd1 #bjae ,mr4 
,des,jarlais 7= himself1 ,mrs4          
,blackburn1 ,mr4 ,coop]1 ,mr4 ,duncan ( 
,t5nessee1 ,mr4 ,fleis*mann1 ,mr4 ,roe (
 ,t5nessee1 ,mr4 ,poliqu91 ,mr4 ,f9*]1  
,mrs4 ,black1 ,mr4 ,jordan1 & ,mr4      
,massie7 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 ( indebt$ness income on    
education loans ( deceas$ vet]ans4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,&rew ,p4 ,c>p5t] ,tax ,act4  #b4       
,dis*>ge ( indebt$ness income on        
education loans ( deceas$ vet]ans  7a7  
,9 g5]al ,subsection 7f7 ( section #ajh 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#e7 ,deceas$ vet]ans  7,a7  
,9 g5]al ,9 ! case ( any /ud5t loan     
describ$ 9 subp>agraph 7,b7 ( an        
individual :o is a vet]an :o s]v$ on    

active duty 9 ! ,arm$ ,=ces ( ! ,unit$  
,/ates & :o is deceas$ z a result ( a   
s]vice-connect$ disability1 no am\nt :i*
 7b = ?is p>agraph7 w\ld o!rwise be     
includible 9 gross income by reason ( ! 
dis*>ge 79 :ole or 9 "p7 ( su* loan %all
 be includible 9 gross income ( any     
cosign] on su* loan4  7,b7 ,/ud5t loan  
describ$ ,= purposes ( subp>agraph 7,a71
 a /ud5t loan describ$ 9 ?is subp>agraph
 is a loan t--  7i7 is made1 insur$1 or 
gu>ante$ "u title ,,iv ( ! ,high]       
,education ,act ( #aife1 or  7ii7 is a  
private education loan 7z def9$ 9       
section #adj7;a77#g7 ( ! ,tru? 9 ,l5d+  
,act 7#ae ,u4,s4,c4 #afej7;a77#g7771    
made by an entity 7o!r ?an an entity    
describ$ 9 p>agraph 7#b77 to an         
individual to assi/ ! individual 9      
att5d+ an educational organization      
describ$ 9 section                      
#agj7;b77#a77;,a77ii74  7,c7            
,s]vice-connect$ disability ,= purposes 
( subp>agraph 7,a71 ! t]m               
s]vice-connect$ disability has ! mean+  

giv5 su* t]m by section #aja7af7 ( title
 #ch1 ,unit$ ,/ates ,code4  4  7b7      
,effective date ,! am5dm5ts made by ?is 
section %all apply to dis*>ges (        
indebt$ness occurr+ on or aft] ,octob]  
#g1 #bjja4  7c7 ,waiv] ( limitation =   
cr$its & refunds attributable to ?is    
,act ,if ! cr$it or refund ( any        
ov]paym5t ( tax result+ f ! application 
( ! am5dm5t made by subsection 7a7 to a 
p]iod be=e ! date ( enactm5t ( ?is ,act 
is prev5t$ z ( su* date by ! op]ation ( 
any law or rule ( law 7includ+ res      
judicata71 su* cr$it or refund may      
nev]!less be all[$ or made if ! claim   
!re= is fil$ be=e ! close ( ! #a-ye>    
p]iod beg9n+ on ! date ( ! enactm5t (   
?is ,act4