,,ii  #aadth ,,congress  #ast ,session  
,s4 #cce  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #b1       
#bjae,mr4 ,grassley 7for himself1 ,mr4  
,casey1 ,mr4 ,burr1 ,mr4 ,warner1 ,mr4  
,roberts1 and ,mr4 ,cardin7 introduced  
the following bill2 which was read twice
 and referred to the ,committee on      
,finance  ,a ,,bill  ,to amend the      
,internal ,revenue ,code of #aihf to    
improve #ebi plans4  #a4 ,computer      
technology and equipment allowed as a   
qualified higher education expense for  
section #ebi accounts  7a7 ,made        
permanent ,clause 7iii7 of section      
#ebi7;e77#c77;,a7 of the ,internal      
,revenue ,code of #aihf is amended by   
striking in #bjji or #bjaj4  7b7 ,only  
for use primarily by the beneficiary    
,clause 7iii7 of section                
#ebi7;e77#c77;,a7 of such ,code is      
amended by striking used by the         
beneficiary and the beneficiary's family
 and inserting used primarily by the    
beneficiary4  7c7 ,effective date ,the  

amendments made by this section shall   
apply to expenses paid or incurred after
 ,december #ca1 #bjad4  #b4 ,elimination
 of distribution aggregation            
requirements  7a7 ,in general ,clause   
7ii7 of section #ebi7;c77#c77;,d7 of the
 ,internal ,revenue ,code of #aihf is   
amended by inserting before the comma at
 the end the following3 1 except for    
purposes of calculating the earnings    
portion of any distribution44  7b7      
,effective date ,the amendment made by  
this section shall apply to             
distributions after ,december #ca1      
#bjad4  #c4 ,contribution of amounts    
previously distributed in case of       
withdrawal from school  7a7 ,in general 
,paragraph 7#c7 of section #ebi7;c7 of  
the ,internal ,revenue ,code of #aihf is
 amended by adding at the end the       
following new subparagraph3  7,e7       
,special rule for contributions relating
 to withdrawal from school ,in the case 
of a beneficiary who receives a refund  
of any qualified higher education       

expenses from an eligible educational   
institution in connection with          
withdrawal from enrollment at such      
institution1 subparagraph 7,a7 shall not
 apply to that portion of any           
distribution for the taxable year which 
is recontributed to a qualified tuition 
program of which such individual is a   
beneficiary1 but only to the extent such
 recontribution is made not later than  
#fj days after the date of such refund  
and does not exceed the refunded amount4
  4  7b7 ,effective date ,the amendment 
made by this section shall apply with   
respect to distributions after ,december
 #ca1 #bjad4