,,ii  #aae? ,,congress  #b;d ,session   
,s4 #cajb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #ba1 #bjah ,mr4  
,cruz 7= himself1 ,mr4 ,toomey1 ,mr4    
,cotton1 ,mr4 ,blunt1 ,mr4 ,lee1 ,mr4   
,johnson1 ,mr4 ,paul1 ,mr4 ,lank=d1 &   
,mr4 ,sasse7 introduc$ ! foll[+ bill2   
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 p]mit k9d]g>t5 ?r\gh grade #ab         
educational exp5ses to be paid f a #ebi 
acc\nt4  #a4 ,%ort title ,?is ,act may  
be cit$ z ! ,/ud5t ,emp[]m5t ,act4  #b4 
#ebi acc\nt fund+ = homes*ool &         
additional elem5t>y & second>y exp5ses  
7a7 ,9 g5]al ,p>agraph 7#g7 ( section   
#ebi7;c71 z add$ by section #aajcb (    
,public ,law #aae-ig1 is am5d$ to read z
 foll[s3  7#g7 ,treatm5t ( elem5t>y &   
second>y tuition ,any ref]5ce 9 ?is     
section to ! t]m qualifi$ high]         
education exp5se %all include a ref]5ce 
to-- 7,a7 exp5ses =--  7i7 tuition1     
7ii7 curriculum & curricul> mat]ials1   

7iii7 books or o!r in/ructional         
mat]ials1  7iv7 onl9e educational       
mat]ials1  7v7 tuition = tutor+ or      
educational classes outside ( ! home1   
includ+ at a tutor+ facility1 b only if 
! tutor or in/ructor is n relat$ to !   
/ud5t &--  7,i7 is lic5s$ z a tea*] 9   
any ,/ate1  7,,ii7 has taught at an     
eligible educational in/itution1 or     
7,,iii7 is a subject matt] exp]t 9 !    
relevant subject1  7vi7 fees = a        
nationally /&>diz$ norm-ref]5c$         
a*ievem5t te/1 an advanc$ placem5t      
exam9ation1 or any exam9ations relat$ to
 college or univ]sity admission1  7vii7 
fees = dual enrollm5t 9 an in/itution ( 
high] education1 &  7viii7 educational  
!rapies = /ud5ts ) disabilities provid$ 
by a lic5s$ or accr$it$ practition] or  
provid]1 includ+ occupational1          
behavioral1 physical1 & spee*-language  
!rapies1  9 connection ) enrollm5t or   
att5dance at1 or = /ud5ts enroll$ at or 
att5d+1 an elem5t>y or second>y public1 
private1 or religi\s s*ool1 &  7,b7     

exp5ses = ! purposes describ$ 9 clauses 
7ii7 ?r\gh 7viii7 ( subp>agraph 7,a7 9  
connection ) a homes*ool 7:e!r treat$ z 
a homes*ool or a private s*ool =        
purposes ( applicable ,/ate law74  4    
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to di/ributions  
made aft] ,decemb] #ca1 #bjah4