,,ib  ,union ,cal5d> ,no4 #fgd  #aad?   
,,congress  #b;d ,session  ,h4 ,r4 #ebjd
  ,report ,no4 #aad-hfa1 ,"p ,i  ,,9 ,,!
 ,,h\se ,,( ,,repres5tatives  ,may #ab1 
#bjaf ,mr4 ,roskam 7= himself1 ,mr4     
,k9d1 ,mr4 ,co/ello ( ,p5nsylvania1 &   
,ms4 ,p+ree7 introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means1 & 9 addition to ! ,committee on 
,education & ! ,work=ce1 = a p]iod to be
 subsequ5tly det]m9$ by ! ,speak]1 9 ea*
 case = consid]ation ( su* provisions z 
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,decemb] #h1 #bjaf ,additional 
sponsors3 ,mr4 ,la,malfa1 ,mr4 ,r5acci1 
,mr4 ,pascrell1 ,mr4 ,sean ,patrick     
,maloney ( ,new ,york1 ,mr4 ,rei*]t1    
,mr4 ,hultgr51 ,mr4 ,c(fman1 ,mr4       
,de,saulnier1 ,mr4 ,brat1 ,mr4          
,p]lmutt]1 ,mr4 ,meehan1 ,mr4           
,mc,nerney1 ,mr4 ,poliqu91 & ,ms4       
,bonamici  ,decemb] #h1 #bjaf ,report$ f
 ! ,committee on ,ways & ,means ) an    
am5dm5t ,/rike out all aft] ! enact+    
clause & ins]t ! "p pr9t$ 9 italic      

,decemb] #h1 #bjaf ,! ,committee on     
,education & ! ,work=ce dis*>g$2        
committ$ to ! ,committee ( ! ,:ole ,h\se
 on ! ,/ate ( ! ,union & ord]$ to be    
pr9t$ ,= text ( introduc$ bill1 see copy
 ( bill z introduc$ on ,may #ab1 #bjaf  
,a ,,bill  ,to am5d ! ,int]nal ,rev5ue  
,code ( #aihf & ! ,high] ,education ,act
 ( #aife to provide an exclusion f      
income = /ud5t loan =giv5ess = /ud5ts :o
 h di$ or become disabl$4  #a4 ,%ort    
title ,?is ,act may be cit$ z ! ,/op    
,tax+ ,dea? & ,disability ,act4  #b4    
,treatm5t ( /ud5t loans dis*>g$ on      
acc\nt ( dea? or disability  7a7        
,am5dm5ts to ,int]nal ,rev5ue ,code (   
#aihf  7#a7 ,9 g5]al ,section #ajh7;f7 (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#e7 ,dis*>ges on acc\nt (   
dea? or disability  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 reasons ( ! dis*>ge 79 :ole or

 9 "p7 ( any loan describ$ 9 subp>agraph
 7,b7 if su* dis*>ge 0-- 7i7 pursuant to
 subsection 7a7 or 7d7 ( section #dcg ( 
! ,high] ,education ,act ( #aife or !   
p>allel b5efit "u "p ,d ( title ,,iv (  
su* ,act 7relat+ to ! repaym5t ( loan   
liability71  7ii7 pursuant to section   
#dfd7;c77#a77;,f7 ( su* ,act1 or  7iii7 
o!rwise dis*>g$ on acc\nt ( ! dea? or   
total & p]man5t disability ( ! /ud5t4   
7,b7 ,loans describ$ ,a loan is describ$
 9 ?is subp>agraph if su* loan is-- 7i7 
a /ud5t loan 7z def9$ 9 p>agraph 7#b771 
or  7ii7 a private education loan 7z    
def9$ 9 section #adj7g7 ( ! ,consum]    
,cr$it ,protection ,act 7#ae ,u4,s4,c4  
#afej7g7774  4  7#b7 ,effective date ,! 
am5dm5t made by ?is section %all apply  
to dis*>ges ( indebt$ness aft] ,decemb] 
#ca1 #bjaf4  7b7 ,am5dm5t to ! ,high]   
,education ,act ( #aife ,section        
#dcg7;d7 ( ! ,high] ,education ,act (   
#aife 7#bj ,u4,s4,c4 #ajhg7;d77 is am5d$
 by ins]t+ or becomes p]man5tly &       
totally disabl$ 7z det]m9$ 9 accordance 

) regulations ( ! ,secret>y71 or if !   
/ud5t is unable to engage 9 any         
sub/antial ga9ful activity by reason (  
any m$ically det]m9able physical or     
m5tal impairm5t t c be expect$ to result
 9 dea?1 has la/$ = a cont9u\s p]iod ( n
 less ?an #fj mon?s1 or c be expect$ to 
la/ = a cont9u\s p]iod ( n less ?an #fj 
mon?s aft] dies4  ,decemb] #h1 #bjaf    
,report$ f ! ,committee on ,ways &      
,means ) an am5dm5t ,decemb] #h1 #bjaf  
,! ,committee on ,education & ! ,work=ce
 dis*>g$2 committ$ to ! ,committee ( !  
,:ole ,h\se on ! ,/ate ( ! ,union &     
ord]$ to be pr9t$