,,ii  #aae? ,,congress  #a/ ,session    
,s4 #bbbb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,decemb] #ab1 #bjag,mr4
 ,da9es 7= himself1 ,mr4 ,book]1 ,ms4   
,murk[ski1 & ,ms4 ,w>r57 introduc$ !    
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to all[ = di/ributions f #ebi     
acc\nts = exp5ses associat$ ) regi/]$   
appr5tice%ip programs4  #a4             
,di/ributions f #ebis = regi/]$         
appr5tice%ip programs  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
 ,c]ta9 exp5ses associat$ ) regi/]$     
appr5tice%ip programs ,! t]m qualifi$   
high] education exp5ses %all include    
books1 supplies1 & equipm5t requir$ = ! 
enrollm5t or att5dance ( a designat$    
b5efici>y 9 an appr5tice%ip program     
regi/]$ & c]tifi$ ) ! ,secret>y ( ,labor
 "u section #a ( ! ,national            
,appr5tice%ip ,act 7#bi ,u4,s4,c4 #ej74 

4  7b7 ,effective date ,! am5dm5t made  
by ?is section %all apply to            
contributions made & di/ributions paid  
aft] ,decemb] #ca1 #bjag4