,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #ejj  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #ab1 #bjag,mr4
 ,des,jarlais 7= himself1 ,mrs4 ,black1 
,mrs4 ,blackburn1 ,mr4 ,brat1 ,mr4      
,coh51 ,mr4 ,coop]1 ,mr4 ,duncan (      
,t5nessee1 ,mr4 ,fleis*mann1 ,mr4 ,k+ ( 
,i[a1 ,mr4 ,ku/(f ( ,t5nessee1 ,mr4     
,massie1 ,mr4 ,roe ( ,t5nessee1 ,mr4    
,rohraba*]1 ,mr4 ,/iv]s1 & ,mrs4 ,brooks
 ( ,indiana7 introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to exclude f gross
 income any dis*>ge ( indebt$ness income
 on education loans ( deceas$ or disabl$
 vet]ans4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,tax ,relief = our         
,nation's ,h]oes ,act or ! ,&rew ,p4    
,c>p5t] ,tax ,act4  #b4 ,dis*>ge (      
indebt$ness income on education loans ( 
deceas$ or disabl$ vet]ans  7a7 ,9 g5]al
 ,subsection 7f7 ( section #ajh ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 

7#e7 ,deceas$ or disabl$ vet]ans  7,a7  
,9 g5]al ,9 ! case ( any /ud5t loan     
describ$ 9 subp>agraph 7,c7 ( a cov]$   
individual1 no am\nt :i* 7b = ?is       
p>agraph7 w\ld o!rwise be includible 9  
gross income by reason ( ! dis*>ge 79   
:ole or 9 "p7 ( su* loan %all be        
includible 9 gross income ( any sign] or
 cosign] on su* loan4  7,b7 ,cov]$      
individual ,! t]m cov]$ individual means
 an individual-- 7i7 :o is a vet]an or  
memb] ( ! ,arm$ ,=ces ( ! ,unit$ ,/ates1
 :o s]v$ on active duty 9 ! ,arm$ ,=ces 
( ! ,unit$ ,/ates1 &  7ii7 :o-- 7,i7 is 
deceas$--  7aa7 z a result ( a          
s]vice-connect$ dea?1 or  7bb7 z a      
result ( a s]vice-connect$ disability   
incurr$ z a result ( su* active duty    
s]vice1 or  7,,ii7 has a s]vice-connect$
 disability ! ,secret>y ( ,vet]ans      
,affairs has rat$ z total4  7,c7 ,/ud5t 
loan describ$ ,= purposes ( subp>agraph 
7,a71 a /ud5t loan describ$ 9 ?is       
subp>agraph is a loan t--  7i7 is made1 
insur$1 or gu>ante$ "u title ,,iv ( !   

,high] ,education ,act ( #aife1 or  7ii7
 is a private education loan 7z def9$ 9 
section #adj7;a77#g7 ( ! ,tru? 9 ,l5d+  
,act 7#ae ,u4,s4,c4 #afej7;a77#g7771    
made by an entity 7o!r ?an an entity    
describ$ 9 p>agraph 7#b77 to an         
individual to assi/ ! individual 9      
att5d+ an educational organization      
describ$ 9 section                      
#agj7;b77#a77;,a77ii74  7,d7            
,s]vice-connect$ ,= purposes (          
subp>agraph 7,a71 ! t]m s]vice-connect$ 
has ! mean+ giv5 su* t]m by section     
#aja7af7 ( title #ch1 ,unit$ ,/ates     
,code4  4  7b7 ,effective date ,!       
am5dm5ts made by ?is section %all apply 
to dis*>ges ( indebt$ness occurr+ on or 
aft] ,octob] #g1 #bjja4  7c7 ,waiv] (   
limitation = cr$its & refunds           
attributable to ?is ,act ,if ! cr$it or 
refund ( any ov]paym5t ( tax result+ f !
 application ( ! am5dm5t made by        
subsection 7a7 to a p]iod be=e ! date ( 
enactm5t ( ?is ,act is prev5t$ z ( su*  
date by ! op]ation ( any law or rule (  

law 7includ+ res judicata71 su* cr$it or
 refund may nev]!less be all[$ or made  
if ! claim !re= is fil$ be=e ! close ( !
 #b-ye> p]iod beg9n+ on ! date ( !      
enactm5t ( ?is ,act4