,i  #aadth ,,congress  #ast ,session    
,h4 ,r4 #cdeb  ,,in ,,the ,,house ,,of  
,,representatives  ,september #h1 #bjae 
,mr4 ,kildee introduced the following   
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to exclude from gross   
income any amount awarded under a       
,federal ,pell ,grant and any portion of
 a scholarship used by a full-time      
student for room and board4  #a4 ,short 
title ,this ,act may be cited as the    
,scholarship ,tax ,relief for ,students 
,act of #bjae4  #b4 ,exclusion for      
,federal ,pell ,grants and for          
scholarship and fellowship funds used   
for room and board  7a7 ,in general     
,section #aag7;b77#b7 of the ,internal  
,revenue ,code of #aihf is amended by   
striking and at the end of subparagraph 
7,a71 by striking the period at the end 
of subparagraph 7,b7 and inserting a    
comma1 and by adding at the end the     
following new subparagraphs3  7,c7 room 

and board while carrying a full-time    
workload for the course of study the    
individual is pursuing at an educational
 organization1 and  7,d7 in the case of 
amounts awarded under subpart #a of part
 ,a of title ,,iv of the ,higher        
,education ,act of #aife 7relating to   
,federal ,pell ,grants71 any expenses   
for which such amounts may be used by   
the individual under such subpart4  4   
7b7 ,effective date ,the amendment made 
by subsection 7a7 shall apply to amounts
 received in taxable years beginning    
after ,december #ca1 #bjad4