,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #gjba  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,octob] #b1 #bjah,mr4 
,pauls5 7= himself & ,mr4 ,c(fman7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to provide = di/ributions 
f #ebi plans to pay c]ta9 e>ly education
 exp5ses4  #a4 ,di/ributions f #ebi     
plans = c]ta9 e>ly education exp5ses    
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 ,special rules       
p]mitt+ limit$ treatm5t ( qualifi$ e>ly 
education exp5ses  7i7 ,9 g5]al ,except 
z provid$ 9 clause 7ii71 qualifi$ e>ly  
education exp5ses %all be treat$ z      
qualifi$ high] education exp5ses4  7ii7 
,limitation ,if ! aggregate am\nt ( ca% 
di/ributions f all qualifi$ tuition     
programs describ$ 9 subsection          
7b77#a77;,a77ii7 ) respect to a         
b5efici>y = qualifi$ e>ly education     

exp5ses dur+ any taxable ye> exce$s     
#aj1jjj1 su* excess %all be treat$ =    
purposes ( subsection 7c77#c7 z         
di/ributions 9 excess ( ! qualifi$ high]
 education exp5ses ( ! b5efici>y4  7iii7
 ,qualifi$ e>ly education exp5ses ,=    
purposes ( ?is subp>agraph1 ! t]m       
qualifi$ e>ly education exp5ses means   
exp5ses = provid+ educational & o!r c>e 
to a *ild "u age #e 7includ+ *ildc>e    
provid$ be=e & aft] s*ool71 z det]m9$ "u
 ! law ( ! ,/ate1 pursuant to att5dance 
at a s*ool or facility lic5s$ 9 ! ,/ate 
= su* purpose4  4  7b7 ,effective date  
,! am5dm5t made by ?is section %all     
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjah4