,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #ecdb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #f1 #bjai,mr4
 ,pascrell introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to all[ c]ta9     
exp5ses ( fir/ respond]s z an           
above-!-l9e d$uction4  #a4 ,%ort title  
,?is ,act may be cit$ z ! ,support+     
,am]ica's ,fir/ ,respond]s ,act ( #bjai4
  #b4 ,above-!-l9e d$uction all[$ =     
c]ta9 exp5ses ( fir/ respond]s  7a7 ,9  
g5]al ,section #fb7;a77#b7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subp>agraph3  7,f7
 ,c]ta9 exp5ses ( fir/ respond]s ,!     
d$uctions all[$ by section #afb :i*     
consi/ ( exp5ses1 n 9 excess ( #ejj1    
paid or incurr$ by a fir/ respond]--    
7i7 z tuition or fees = ! p>ticipation (
 ! fir/ respond] 9 pr(essional          
developm5t c\rses relat$ to s]vice z a  
fir/ respond]1 or  7ii7 = uni=ms us$ by 
! fir/ respond] 9 s]vice z a fir/       

respond]4  4  7b7 ,fir/ respond] def9$  
,section #fb7;d7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new p>agraph3  7#d7 ,fir/      
respond] ,= purposes ( subsection       
7a77#b77;,f71 ! t]m fir/ respond] means1
 ) respect to any taxable ye>1 any      
individual :o is a law en=cem5t (fic]1  
firefight]1 p>am$ic1 or em]g5cy m$ical  
te*nician = at lea/ #ajjj h\rs dur+ !   
taxable ye>4  4  7c7 ,inflation adju/m5t
 ,section #fb7;d77#c7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$-- 7#a7 9 
! matt] prec$+ subp>agraph 7,a7--  7,a7 
by ins]t+ 7#bjai 9 ! case ( ! #ejj am\nt
 9 subsection 7a77#b77;,f77 aft] #bjae2 
&  7,b7 by /rik+ %all be & ins]t+ & !   
#ejj am\nt 9 subsection 7a77#b77;,f7    
%all ea* be2 &  7#b7 9 subp>agraph      
7,b7-- 7,a7 by /rik+ det]m9$ by         
sub/itut+ & ins]t+  det]m9$-- 7i7 9 !   
case ( ! #bej am\nt 9 subsection        
7a77#b77;,d71 by sub/itut+  2 &  7,b7 by
 /rik+ ! p]iod at ! end & ins]t+ 1 & &  
by add+ at ! end ! foll[+ new clause3   

7ii7 9 ! case ( ! #ejj am\nt 9          
subsection 7a77#b77;,f71 by sub/itut+   
cal5d> ye> #bjah = cal5d> ye> #bjaf 9   
subp>agraph 7,a77ii7 !re(4  4  7d7      
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjai4