,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #gie  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,febru>y #a1 #bjag,mr4
 ,rodney ,davis ( ,ill9ois 7= himself1  
,mr4 ,pet]s1 ,ms4 ,/efanik1 ,mr4 ,polis1
 ,mr4 ,mac,arthur1 ,ms4 ,p+ree1 ,mr4    
,craw=d1 ,mr4 ,blum5au]1 ,mr4 ,ellison1 
,mr4 ,v>gas1 ,mr4 ,bey]1 ,mr4 ,swalwell 
( ,cali=nia1 ,mr4 ,r\z]1 ,mr4 ,blum1    
,mr4 ,nolan1 ,mr4 ,"y ( ,i[a1 ,mr4      
,buc%on1 ,mrs4 ,lawr5ce1 ,mr4 ,t$ ,lieu 
( ,cali=nia1 ,ms4 ,ku/] ( ,new          
,hamp%ire1 ,mr4 ,himes1 ,mr4 ,co/ello ( 
,p5nsylvania1 & ,ms4 ,br[nley (         
,cali=nia7 introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to ext5d !        
exclusion = employ]-provid$ educational 
assi/ance to employ] paym5ts ( qualifi$ 
education loans4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,employ]           
,p>ticipation 9 ,/ud5t ,loan ,assi/ance 
,act4  #b4 ,exclusion = employ] paym5t (
 qualifi$ education loans  7a7 ,9 g5]al 

,section #abg7;c77#a7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
& at ! end ( subp>agraph 7,a71 by       
r$esignat+ subp>agraph 7,b7 z           
subp>agraph 7,c71 & by ins]t+ aft]      
subp>agraph 7,a7 ! foll[+ new           
subp>agraph3  7,b7 ! paym5t by an       
employ]1 :e!r paid to ! employee or to a
 l5d]1 ( pr9cipal or int]e/ on any      
qualifi$ education loan 7z def9$ 9      
section #bba7;d77#a77 incurr$ by !      
employee1 &  4  7b7 ,d5ial ( d\ble      
b5efit ,section #bba7;e77#a7 ( su* ,code
 is am5d$ by ins]t+ be=e ! p]iod at !   
end ! foll[+3 1 or = any am\nt :i* is   
excludable f gross income "u section    
#abg7;c77#a77;,b74  7c7 ,effective date 
,! am5dm5ts made by ?is section %all    
apply to paym5ts made by employ]s aft]  
,decemb] #ca1 #bjag4