,i  #aad? ,,congress  #b;d ,session  ,h4
 ,r4 #edae  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #i1 #bjaf ,ms4  
,/efanik 7= h]self & ,mr4 ,mess]7       
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 
/ud5t loan paym5ts made by an employ] on
 behalf ( an employee4  #a4 ,%ort title 
,?is ,act may be cit$ z ! ,help+        
,employ]s ,less5 ,paym5ts = ,/ud5ts ,act
 ( #bjaf or ! ,,helps ,act4  #b4        
,exclusion = employ] /ud5t loan paym5ts 
7a7 ,9 g5]al ,section #abg7;c77#a7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ & at ! end ( subp>agraph 7,a71 
by r$esignat+ subp>agraph 7,b7 z        
subp>agraph 7,c71 & by ins]t+ aft]      
subp>agraph 7,a7 ! foll[+ new           
subp>agraph3  7,b7 ! paym5t by an       
employ]1 on behalf ( an employee1 ( any 
indebt$ness ( ! employee "u a qualifi$  
education loan 7z def9$ 9 section       
#bba7;d77#a77 or any int]e/ relat+ to   

su* a loan 7b only to ! ext5t su*       
paym5ts = any taxable ye> d n exce$     
#aj1jjj71 &  4  7b7 ,d5ial ( d\ble      
b5efit ,section #bba7;e77#a7 ( su* ,code
 is am5d$ by ins]t+ be=e ! p]iod at !   
end ! foll[+3 1 or = :i* an exclusion is
 all[able "u section #abg4  7c7         
,effective date ,! am5dm5ts made by ?is 
section %all apply to paym5ts aft]      
,decemb] #ca1 #bjae4