,,ii  #aad? ,,congress  #a/ ,session    
,s4 #cce  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #b1 #bjae,mr4 
,grassley 7= himself1 ,mr4 ,casey1 ,mr4 
,burr1 ,mr4 ,w>n]1 ,mr4 ,rob]ts1 & ,mr4 
,c>d97 introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to improve #ebi   
plans4  #a4 ,comput] te*nology &        
equipm5t all[$ z a qualifi$ high]       
education exp5se = section #ebi acc\nts 
7a7 ,made p]man5t ,clause 7iii7 (       
section #ebi7;e77#c77;,a7 ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
9 #bjji or #bjaj4  7b7 ,only = use      
prim>ily by ! b5efici>y ,clause 7iii7 ( 
section #ebi7;e77#c77;,a7 ( su* ,code is
 am5d$ by /rik+ us$ by ! b5efici>y & !  
b5efici>y's family & ins]t+ us$ prim>ily
 by ! b5efici>y4  7c7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to exp5ses paid or incurr$ aft]        
,decemb] #ca1 #bjad4  #b4 ,elim9ation ( 
di/ribution aggregation requirem5ts  7a7

 ,9 g5]al ,clause 7ii7 ( section        
#ebi7;c77#c77;,d7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by ins]t+ be=e ! 
comma at ! end ! foll[+3 1 except =     
purposes ( calculat+ ! e>n+s portion (  
any di/ribution44  7b7 ,effective date  
,! am5dm5t made by ?is section %all     
apply to di/ributions aft] ,decemb] #ca1
 #bjad4  #c4 ,contribution ( am\nts     
previ\sly di/ribut$ 9 case ( )drawal f  
s*ool  7a7 ,9 g5]al ,p>agraph 7#c7 (    
section #ebi7;c7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new subp>agraph3  7,e7 ,special
 rule = contributions relat+ to )drawal 
f s*ool ,9 ! case ( a b5efici>y :o      
receives a refund ( any qualifi$ high]  
education exp5ses f an eligible         
educational in/itution 9 connection )   
)drawal f enrollm5t at su* in/itution1  
subp>agraph 7,a7 %all n apply to t      
portion ( any di/ribution = ! taxable   
ye> :i* is recontribut$ to a qualifi$   
tuition program ( :i* su* individual is 
a b5efici>y1 b only to ! ext5t su*      

recontribution is made n lat] ?an #fj   
days aft] ! date ( su* refund & does n  
exce$ ! refund$ am\nt4  4  7b7          
,effective date ,! am5dm5t made by ?is  
section %all apply ) respect to         
di/ributions aft] ,decemb] #ca1 #bjad4