,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #iii  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,febru>y #i1 #bjag,mr4
 ,walb]g 7= himself & ,mr4 ,kildee7     
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to exp& access to         
,cov]dell education sav+s acc\nts4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,help+ ,families ,save = ,education     
,act4  #b4 ,f9d+s ,! ,congress f9ds !   
foll[+3  7#a7 ,college co/s h increas$  
trem5d\sly ov] ! pa/ decade4 ,:5 adju/$ 
= inflation1 ! av]age publi%$ price =   
9-,/ate /ud5ts at public #d-ye>         
univ]sities is #cd p]c5t high] ?an x 0 a
 decade ago & m ?an twice z high z x 0  
#bj ye>s ago4 ,! price ( private        
nonpr(it #d-ye> in/itutions has increas$
 #bd p]c5t dur+ ! la/ #aj ye>s & #ea    
p]c5t dur+ ! la/ #bj ye>s4  7#b7 ,f$]al 
f9ancial aid = /ud5ts has also increas$ 
rapidly b fail$ to mitigate ! issues (  
ris+ college co/s4 ,betwe5 ! #bjje-bjjf 

academic ye> & ! #bjae-bjaf academic    
ye>1 ! am\nt ( ,f$]al f9ancial aid 9 !  
=m ( ,pell ,grants1 ,f$]al /ud5t aid1   
campus bas$ aid1 vet]ans educational    
b5efits1 & tax cr$its increas$ f #hb4d  
billion to #aeh4c billion or by #ib     
p]c5t4 ,! ,f$]al ,gov]nm5t's %>e ( total
 /ud5t aid is #ff p]c5t4  7#c7 ,/ud5ts  
cont9ue to borr[ m ?an !y c af=d4 ,dur+ 
! #bjad-bjae academic ye>1 approximately
 #fa p]c5t ( /ud5ts :o e>n$ ba*elor's   
degrees f public & private nonpr(it     
in/itutions at :i* !y began _! /udies   
graduat$ ) debt4 ,^! /ud5ts borr[$ an   
av]age ( #bh1ajj1 an increase ( #h4i    
p]c5t comp>$ to #e ye>s ago & an        
increase ( #ah4a p]c5t comp>$ to #aj    
ye>s ago4  #c4 ,expansion ( ,cov]dell   
education sav+s acc\nts  7a7 ,increase 9
 age limitation ( b5efici>y aft] :i*    
contributions to acc\nt _c be made      
,section #ecj7;b77#a77;,a77ii7 ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ age #ah & ins]t+ age #bb4  7b7 
,increase 9 annual doll> limitation on  

contributions to acc\nt ,section        
#ecj7;b77#a77;,a77iii7 ( su* ,code is   
am5d$ by /rik+ #b1jjj & ins]t+ #aj1jjj4 
7c7 ,effective dates  7#a7 ,increase 9  
age limitation ,! am5dm5ts made by      
subsection 7a7 %all apply to            
contributions made aft] ! date ( !      
enactm5t ( ?is ,act4  7#b7 ,increase 9  
annual doll> limitation on contributions
 ,! am5dm5ts made by subsection 7b7 %all
 apply to contributions made 9 taxable  
ye>s end+ aft] ! date ( ! enactm5t ( ?is
 ,act4