,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #eec  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #bg1 #bjae    
,mr4 ,mess] introduc$ ! foll[+ bill2 :i*
 0 ref]r$ to ! ,committee on ,ways &    
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to enc\rage ! use 
( #ebi plans & ,cov]dell education sav+s
 acc\nts1 & = o!r purposes4  #a4        
,all[ance ( home s*ool exp5ses z        
qualifi$ education exp5ses = purposes ( 
a ,cov]dell ,education ,sav+s ,acc\nt   
7a7 ,9 ,g5]al ,section #ecj7;b77#c7 ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new           
subp>agraph3  7,c7 ,private s*ool ,=    
purposes ( ?is section1 ! t]m #8private 
s*ool' includes any home s*ool t meets !
 requirem5ts ( ,/ate law applicable to  
su* home s*ools1 :e!r or n su* s*ool is 
deem$ a private s*ool = purposes ( ,/ate
 law4  4  7b7 ,effective ,date ,!       
am5dm5t made by ?is section %all apply  
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjad4  #b4 ,elim9ation ( ,cov]dell

 ,education ,sav+s ,acc\nt contribution 
limitation  7a7 ,9 g5]al ,section       
#ecj7;b77#a77;,a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by ins]t+ or at !
 end ( clause 7i71 by /rik+ or at ! end 
( clause 7ii7 & ins]t+ a p]iod1 & by    
/rik+ clause 7iii74  7b7 ,prohibition on
 excess contributions ,section #ecj7;b7 
( su* ,code is am5d$ by add+ at ! end ! 
foll[+ new p>agraph3  7#e7 ,prohibition 
on excess contributions ,a program %all 
n be treat$ z a ,cov]dell education     
sav+s acc\nt unless x provides adequate 
safegu>ds to prev5t contributions on    
behalf ( a designat$ b5efici>y 9 excess 
( ^? necess>y to provide = ! qualifi$   
education exp5ses ( ! b5efici>y4  4  7c7
 ,effective date ,! am5dm5ts made by ?is
 section %all apply to taxable ye>s     
beg9n+ aft] ,decemb] #ca1 #bjad4  #c4   
#ebi programs = pre-k9d]g>t51 elem5t>y1 
& second>y education exp5ses  7a7 ,9    
g5]al ,section #ebi7;e77#c7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$--  7#a7 
by r$esignat+ subp>agraph 7,b7 z        

subp>agraph 7,c72  7#b7 by /rik+        
,qualifi$ high] education exp5ses & all 
t foll[s ?r\gh ,! t]m qualifi$ high]    
education exp5ses means-- & ins]t+ !    
foll[+3  ,qualifi$ education exp5ses4-- 
7,a7 ,9 g5]al ,! t]m qualifi$ education 
exp5ses means-- 7i7 qualifi$ high]      
education exp5ses1 &  7ii7 qualifi$     
pre-k9d]g>t51 elem5t>y1 & second>y      
education exp5ses4  7,b7 ,qualifi$ high]
 education exp5ses ,! t]m qualifi$ high]
 education exp5ses means  2 &  7#c7 by  
add+ at ! end ! foll[+ new subp>agraphs3
  7,d7 ,qualifi$ pre-k9d]g>t51 elem5t>y1
 & second>y education exp5ses ,! t]m    
qualifi$ pre-k9d]g>t51 elem5t>y1 &      
second>y education exp5ses means--  7i7 
exp5ses = tuition1 fees1 academic       
tutor+1 special ne$s s]vices 9 ! case ( 
a special ne$s b5efici>y1 books1        
supplies1 & o!r equipm5t :i* are incurr$
 9 connection ) ! enrollm5t or att5dance
 ( ! designat$ b5efici>y ( ! tru/ z a   
pre-k9d]g>t51 elem5t>y1 or second>y     
s*ool /ud5t at a public1 private1 or    

religi\s s*ool1  7ii7 exp5ses = room &  
bo>d1 uni=ms1 transportation1 &         
supplem5t>y items & s]vices 7includ+    
ext5d$ day programs7 :i* are requir$ or 
provid$ by a public1 private1 or        
religi\s s*ool 9 connection ) su*       
enrollm5t or att5dance1 &  7iii7 exp5ses
 = ! pur*ase ( any comput] te*nology or 
equipm5t 7z def9$ 9 section             
#agj7;e77#f77;,f77i77 or ,int]net access
 & relat$ s]vices1 if su* te*nology1    
equipm5t1 or s]vices are to be us$ by ! 
b5efici>y & ! b5efici>y's family dur+   
any ( ! ye>s ! b5efici>y is 9 s*ool4    
,clause 7iii7 %all n include exp5ses =  
comput] s(tw>e design$ = sports1 games1 
or hobbies unless ! s(tw>e is           
pr$om9antly educational 9 nature4  7,e7 
,s*ool ,! t]m s*ool means any s*ool :i* 
provides pre-k9d]g>t51 elem5t>y1 or     
second>y education 7pre-k9d]g>t5 ?r\gh  
grade #ab71 z det]m9$ "u ,/ate law4 ,su*
 a s*ool %all be treat$ z an eligible   
educational in/itution = purposes (     
subsection 7b74  4  7b7 ,con=m+ am5dm5ts

 ,section #ebi ( su* ,code is am5d$ by  
/rik+ qualifi$ high] education ea* place
 x appe>s 9 subsections 7b7 & 7c7 &     
ins]t+ qualifi$ education4  7c7         
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjad4