,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #ccie  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #be1 #bjag,mr4  
,meehan 7= himself & ,mr4 ,norcross7    
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to all[ tax free          
di/ributions f section #ebi college     
sav+s plans = c]ta9 exp5ses associat$ ) 
regi/]$ appr5tice%ip programs4  #a4     
,%ort title ,?is ,act may be cit$ z !   
#ebi ,op5+ ,pa?s ,to ,inve/ 9 ,our      
,nation's ,/ud5ts ,act or z ! #ebi      
,,options ,act4  #b4 ,di/ributions f    
qualifi$ tuition programs = c]ta9       
exp5ses associat$ ) regi/]$ appr5tice%ip
 programs  7a7 ,9 g5]al ,section        
#ebi7;e77#c7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by add+ at ! end !     
foll[+ new subp>agraph3  7,c7 ,c]ta9    
exp5ses associat$ ) regi/]$ appr5tice%ip
 programs ,! t]m qualifi$ high]         
education exp5ses %all include-- 7i7    
books1 supplies1 & equipm5t requir$ = ! 

enrollm5t or att5dance ( a designat$    
b5efici>y 9 an appr5tice%ip program     
regi/]$ & c]tifi$ ) ! ,secret>y ( ,labor
 "u section #a ( ! ,national            
,appr5tice%ip ,act 7#bi ,u4,s4,c4 #ej71 
7ii7 *ild c>e at a lic5s$ day c>e c5t]1 
& transportation1 9 connection ) su*    
enrollm5t or att5dance1 &  7iii7 co/s   
associat$ ) obta9+ an indu/ry           
c]tification1 or o!r type ( cr$5tial1 9 
connection ) su* enrollm5t or att5dance 
or 9 connection ) ! completion ( su*    
program4  4  7b7 ,effective date ,!     
am5dm5t made by ?is section %all apply  
to exp5ses paid or incurr$ aft] ! date (
 ! enactm5t ( ?is ,act1 9 taxable ye>s  
end+ aft] su* date4