,,ii  #aad? ,,congress  #b;d ,session   
,s4 #cjbe  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #g1 #bjaf ,ms4   
,w>r5 7= h]self & ,mr4 ,lee7 introduc$ !
 foll[+ bill2 :i* 0 read twice & ref]r$ 
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to p]mit fell[%ip & /ip5d         
comp5sation to be sav$ 9 an individual  
retirem5t acc\nt4  #a4 ,%ort title ,?is 
,act may be cit$ z ! ,graduate ,/ud5t   
,sav+s ,act ( #bjaf4  #b4 ,c]ta9        
non-tuition fell[%ip & /ip5d paym5ts    
treat$ z comp5sation  7a7 ,9 g5]al      
,p>agraph 7#a7 ( section #bai7;f7 ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+3 ,su* t]m     
includes any am\nt paid to an individual
 to aid ! individual 9 ! pursuit (      
graduate or po/doctoral /udy or rese>*44
  7b7 ,effective date ,! am5dm5t made by
 ?is section %all apply to taxable ye>s 
beg9n+ aft] ,decemb] #ca1 #bjae4