,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #dahj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,augu/ #i1 #bjai,mr4  
,graves ( ,miss\ri 7= himself & ,mr4    
,clay7 introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to increase & exp& !     
above-!-l9e d$uction = c]ta9 exp5ses (  
s*ool tea*]s4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,tea*] ,tax ,d$uction  
,enhancem5t ,act ( #bjai4  #b4          
,above-!-l9e d$uction = c]ta9 exp5ses ( 
s*ool tea*]s  7a7 ,pres*ool & c]ta9     
"p-,"t tea*]s made eligible  7#a7 ,9    
g5]al ,section #fb7;d77#a77;,a7 ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7,a7 ,eligible       
educator ,! t]m eligible educator means1
 ) respect to any taxable ye>1 an       
individual :o is-- 7i7 a k9d]g>t5 ?r\gh 
grade #ab tea*]1 in/ructor1 c\nselor1   
pr9cipal1 or aide 9 a s*ool = at lea/   
#dej h\rs dur+ a s*ool ye> :i* ends dur+
 su* taxable ye>1 or  7ii7 a tea*]1     

in/ructor1 c\nselor1 or aid 9 a pres*ool
 program = at lea/ #dej h\rs dur+ !     
taxable ye>4  4  7#b7 ,pres*ool program 
def9$ ,section #fb7;d77#a7 ( su* ,code  
is am5d$ by add+ at ! end ! foll[+ new  
subp>agraph3  7,c7 ,pres*ool program ,! 
t]m pres*ool program means any program =
 provid+ pres*ool :i*--  7i7 receives   
funds = c>ry+ out pres*ool programs     
pursuant to-- 7,i7 "p ,a ( title ,i ( ! 
,elem5t>y & ,second>y ,education ,act ( 
#aife1 or  7,,ii7 subp>t #b ( "p ,b (   
title ,i ( su* ,act1 or  7ii7 is        
accr$it$ z a pres*ool "u ,/ate law4  4  
7#c7 ,con=m+ am5dm5ts  7,a7 ,section    
#fb7;d77#a7 ( su* ,code is am5d$ by     
/rik+ all t prec$es subp>agraph 7,a7 &  
ins]t+ ! foll[+3  7#a7 ,def9itions ,=   
purposes ( subsection 7a77#b77;,d7 & ?is
 subsection--  4  7,b7 ,! head+ (       
section #fb7;a77#b77;,d7 ( su* ,code is 
am5d$ by /rik+ elem5t>y & second>y &    
ins]t+ pres*ool1 elem5t>y1 & second>y4  
7b7 ,increase 9 limitation = full-,"t   
educators  7#a7 ,9 g5]al ,section       

#fb7;a77#b77;,d7 ( su* ,code is am5d$ by
 ins]t+ 7twice su* am\nt 9 ! case ( a   
full-"t educator7 aft] #bej4  7#b7      
,full-"t educator def9$ ,section        
#fb7;d77#a7 ( su* ,code1 z am5d$ by     
subsection 7a77#b71 is am5d$ by add+ at 
! end ! foll[+ new subp>agraph3  7,d7   
,full-"t educator ,! t]m full-"t        
educator means1 ) respect to any taxable
 ye>1 an individual :o = su* taxable ye>
 satisfies ! requirem5ts ( clause 7i7 or
 7ii7 ( subp>agraph 7,a7 appli$ by      
sub/itut+ #ijj h\rs = #dej h\rs !re94  4
  7c7 ,repeal ( r$uction ( d$uction by  
reason ( c]ta9 exclusions ,section      
#fb7;d7 ( su* ,code is am5d$ by /rik+   
p>agraph 7#b7 & r$esignat+ p>agraph 7#c7
 z p>agraph 7#b74  7d7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s end+ aft] ! date (
 ! enactm5t ( ?is ,act4