,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #fba  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #af1 #bjai,mr4
 ,smi? ( ,miss\ri 7= himself1 ,mr4      
,mead[s1 ,mr4 ,*abot1 ,mr4 ,e/es1 & ,mr4
 ,k+ ( ,i[a7 introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to p]mit k9d]g>t5 
?r\gh grade #ab educational exp5ses to  
be paid f a #ebi acc\nt4  #a4 ,%ort     
title ,?is ,act may be cit$ z ! ,/ud5t  
,emp[]m5t ,act4  #b4 #ebi acc\nt fund+ =
 homes*ool & additional elem5t>y &      
second>y exp5ses  7a7 ,9 g5]al ,section 
#ebi7;c77#g7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ to read z foll[s3  7#g7
 ,treatm5t ( elem5t>y & second>y tuition
 ,any ref]5ce 9 ?is section to ! t]m    
qualifi$ high] education exp5se %all    
include a ref]5ce to ! foll[+ exp5ses 9 
connection ) enrollm5t or att5dance at1 
or = /ud5ts enroll$ at or att5d+1 an    
elem5t>y or second>y public1 private1 or
 religi\s s*ool3  7,a7 ,tuition4  7,b7  

,curriculum & curricul> mat]ials4  7,c7 
,books or o!r in/ructional mat]ials4    
7,d7 ,onl9e educational mat]ials4  7,e7 
,tuition = tutor+ or educational classes
 outside ( ! home1 includ+ at a tutor+  
facility1 b only if ! tutor or in/ructor
 is n relat$ to ! /ud5t &--  7i7 is     
lic5s$ z a tea*] 9 any ,/ate1  7ii7 has 
taught at an eligible educational       
in/itution1 or  7iii7 is a subject matt]
 exp]t 9 ! relevant subject4  7,f7 ,fees
 = a nationally /&>diz$ norm-ref]5c$    
a*ievem5t te/1 an advanc$ placem5t      
exam9ation1 or any exam9ations relat$ to
 college or univ]sity admission4  7,g7  
,fees = dual enrollm5t 9 an in/itution (
 high] education4  7,h7 ,educational    
!rapies = /ud5ts ) disabilities provid$ 
by a lic5s$ or accr$it$ practition] or  
provid]1 includ+ occupational1          
behavioral1 physical1 & spee*-language  
!rapies4  ,su* t]m %all include exp5ses 
= ! purposes describ$ 9 subp>agraphs    
7,a7 ?r\gh 7,h7 9 connection ) a        
homes*ool 7:e!r treat$ z a homes*ool or 

a private s*ool = purposes ( applicable 
,/ate law74  4  7b7 ,effective date ,!  
am5dm5t made by ?is section %all apply  
to di/ributions made aft] ! date ( !    
enactm5t ( ?is ,act4