,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #abia  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #ad1         
#bjai,mr4 ,turn] introduc$ ! foll[+     
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to exempt
 /ud5t work]s = purposes ( det]m9+ a    
high] education in/itutions employ]     
heal? c>e %>$ responsibility4  #a4 ,%ort
 title ,?is ,act may be cit$ z ! ,/ud5t 
,job ,protection ,act ( #bjai4  #b4     
,/ud5t work]s exempt$ f det]m9ation (   
high] education in/itution's employ]    
heal? c>e %>$ responsibility  7a7 ,9    
g5]al ,section #dihj;,h7c7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by       
r$esignat+ p>agraphs 7#e71 7#f71 & 7#g7 
z p>agraphs 7#f71 7#g71 & 7#h71         
respectively1 & by ins]t+ aft] p>agraph 
7#d7 ! foll[+ new p>agraph3  7#e7       
,exception = /ud5t work]s  7,a7 ,9 g5]al
 ,s]vices r5d]$ z a /ud5t work] to an   
eligible educational in/itution 7z def9$
 9 section #be;,a7f77#b77 %all n be tak5

 into acc\nt "u ?is section z s]vice    
provid$ by an employee4  7,b7 ,/ud5t    
work] ,= purposes ( ?is p>agraph1 ! t]m 
/ud5t work] means1 ) respect to any     
eligible educational in/itution 7z s    
def9$71 any individual :o-- 7i7 is      
employ$ by su* in/itution1 &  7ii7 is a 
/ud5t enroll$ at ! in/itution & ^:      
academic activity is consi/5t ) ! normal
 full "t "w load z det]m9$ by !         
in/itution = ! c\rse ( /udy ! individual
 is pursu+4  4  7b7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to mon?s beg9n+ aft] ,decemb] #ca1      
#bjac4  7c7 ,waiv] ( /atute (           
limitations on cr$it or refund ,if !    
p]iod ( limitation on a cr$it or refund 
result+ f ! am5dm5ts made by subsection 
7a7 expires be=e ! end ( ! #a-ye> p]iod 
beg9n+ on ! date ( ! enactm5t ( ?is     
,act1 refund or cr$it ( su* ov]paym5t   
7to ! ext5t attributable to su*         
am5dm5ts7 may1 nev]!less1 be made or    
all[$ if claim !re= is fil$ be=e ! close
 ( su* #a-ye> p]iod4