,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #eghb  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #f1 #bjbj,mr4
 ,budd 7= himself & ,mr4 ,mead[s7       
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to provide = a cr$it aga9/
 tax = qualifi$ special law en=cem5t    
(fic]s4  #a4 ,%ort title ,?is ,act may  
be cit$ z ! ,national ,education        
,security ,tra9+ ,act ( #bjbj or ! ,,ne/
 ,act ( #bjbj4  #b4 ,cr$it = qualifi$   
special law en=cem5t (fic]s  7a7 ,9     
g5]al ,subp>t ,a ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by ins]t+ aft] section  
#be;,d ! foll[+ new section3  #be;,e4   
,cr$it = qualifi$ special law en=cem5t  
(fic]s  7a7 ,all[ance ( cr$it ,9 ! case 
( a qualifi$ special law en=cem5t (fic]1
 !re %all be all[$ z a cr$it aga9/ ! tax
 impos$ by ?is *apt] = a taxable ye> an 
am\nt equal to #a1ejj4  7b7 ,qualifi$   
special law en=cem5t (fic] ,= purposes (

 ?is section-- 7#a7 ,9 g5]al ,! t]m     
qualifi$ special law en=cem5t (fic]     
means an individual--  7,a7 employ$     
"p-"t by a local law en=cem5t ag5cy to  
patrol "o or m qualifi$ s*ools1 &  7,b7 
:o is1 on ! date su* individual is fir/ 
s employ$1 a qualifi$ vet]an or a       
qualifi$ retir$ law en=cem5t (fic]4     
7#b7 ,qualifi$ s*ool ,! t]m qualifi$    
s*ool means-- 7,a7 an elem5t>y s*ool or 
second>y s*ool 7z su* t]ms are def9$ 9  
section #haja ( ! ,elem5t>y & ,second>y 
,education ,act ( #aife71 or  7,b7 an   
in/itution ( high] education 7z su* t]m 
is def9$ 9 section #aja ( ! ,high]      
,education ,act ( #aife74  7#c7         
,qualifi$ vet]an ,! t]m qualifi$ vet]an 
means an individual :o s]v$ 9 ! active  
milit>y1 naval1 or air s]vice1 & :o 0   
dis*>g$ or releas$ !refrom "u conditions
 o!r ?an di%onorable4  7#d7 ,qualifi$   
retir$ law en=cem5t (fic] ,! t]m        
qualifi$ retir$ law en=cem5t (fic] has !
 mean+ giv5 su* t]m by section #ibf;,c (
 title #ah1 ,unit$ ,/ates ,code4  4  7b7

 ,cl]ical am5dm5t ,! table ( sections = 
subp>t ,a ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( su* ,code is am5d$ by ins]t+ 
aft] ! item relat+ to section #be;,d !  
foll[+ new item3  ,sec4 #be;,e4 ,cr$it =
 qualifi$ special law en=cem5t (fic]s4  
4  7c7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ! date ( ! enactm5t (  
?is ,act4