,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #ecci  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #f1 #bjai,ms4
 ,spanb]g] 7= h]self & ,mr4 ,wittman7   
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to p]mit c]ta9 exp5ses    
associat$ ) obta9+ or ma9ta9+ recogniz$ 
po/second>y cr$5tials to be treat$ z    
qualifi$ high] education exp5ses =      
purposes ( #ebi acc\nts4  #a4 ,%ort     
title ,?is ,act may be cit$ z ! ,fre$om 
,to ,inve/ 9 ,tomorr['s ,work=ce ,act4  
#b4 ,c]ta9 c>e] tra9+ & cr$5tial+       
exp5ses treat$ z qualifi$ high]         
education exp5ses = purposes ( #ebi     
acc\nts  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    
c>e] tra9+ & cr$5tial+ exp5ses  7i7 ,9  
g5]al ,! t]m qualifi$ high] education   
exp5ses includes-- 7,i7 tuition1 fees1  
books1 supplies1 & equipm5t requir$ = ! 

enrollm5t or att5dance ( an individual 9
 a recogniz$ po/second>y cr$5tial       
program1 or any o!r exp5se incurr$ 9    
connection ) enrollm5t 9 or att5dance at
 a recogniz$ po/second>y cr$5tial       
program if su* exp5se w\ld1 if incurr$ 9
 connection ) enrollm5t or att5dance at 
an eligible educational in/itution1 be  
cov]$ "u subp>agraph 7e77#c77;,a71 &    
7,,ii7 fees requir$ to obta9 or ma9ta9 a
 recogniz$ po/second>y cr$5tial 7z su*  
t]m is def9$ 9 section #c7eb7 ( !       
,work=ce ,innovation & ,opportunity     
,act71 includ+ te/+ & o!r fees requir$  
by ! organization issu+ ! recogniz$     
po/second>y cr$5tial z a condition (    
ma9ta9+ or obta9+ ! cr$5tial4  7ii7     
,recogniz$ po/second>y cr$5tial program 
,= purposes ( ?is p>agraph1 ! t]m       
recogniz$ po/second>y cr$5tial program  
means a program to obta9 a recogniz$    
po/second>y cr$5tial if su* program is  
includ$ on a li/ prep>$ "u section      
#abb7;d7 ( ! ,work=ce ,innovation &     
,opportunity ,act or meets ! tra9+ or   

educational pr]equisites to qualify an  
individual to take an exam9ation        
develop$ or adm9i/]$ by an organization 
widely recogniz$ z provid+ reputable    
cr$5tials 9 ! occupation1 :]e su*       
exam9ation is requir$ to obta9 or ma9ta9
 a recogniz$ po/second>y cr$5tial4  4   
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to exp5ses paid  
or incurr$ 9 taxable ye>s beg9n+ aft] ! 
date ( ! enactm5t ( ?is ,act4