,i  #aaeth ,,congress  #b;d ,session    
,h4 ,r4 #gjba  ,,in ,,the ,,house ,,of  
,,representatives  ,october #b1         
#bjah,mr4 ,paulsen 7for himself and ,mr4
 ,coffman7 introduced the following     
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to provide for          
distributions from #ebi plans to pay    
certain early education expenses4  #a4  
,distributions from #ebi plans for      
certain early education expenses  7a7   
,in general ,section #ebi7;e77#c7 of the
 ,internal ,revenue ,code of #aihf is   
amended by adding at the end the        
following new subparagraph3  7,c7       
,special rules permitting limited       
treatment of qualified early education  
expenses  7i7 ,in general ,except as    
provided in clause 7ii71 qualified early
 education expenses shall be treated as 
qualified higher education expenses4    
7ii7 ,limitation ,if the aggregate      
amount of cash distributions from all   

qualified tuition programs described in 
subsection 7b77#a77;,a77ii7 with respect
 to a beneficiary for qualified early   
education expenses during any taxable   
year exceeds #aj1jjj1 such excess shall 
be treated for purposes of subsection   
7c77#c7 as distributions in excess of   
the qualified higher education expenses 
of the beneficiary4  7iii7 ,qualified   
early education expenses ,for purposes  
of this subparagraph1 the term qualified
 early education expenses means expenses
 for providing educational and other    
care to a child under age #e 7including 
childcare provided before and after     
school71 as determined under the law of 
the ,state1 pursuant to attendance at a 
school or facility licensed in the      
,state for such purpose4  4  7b7        
,effective date ,the amendment made by  
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjah4