,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #fe  ,,9 ,,! ,,h\se ,,(             
,,repres5tatives  ,janu>y #c1 #bjai,mr4 
,banks introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ section #ebi     
education acc\nts to be us$ = homes*ool+
 exp5ses4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,enhanc+ ,educational      
,opportunities = ,home ,s*ool ,/ud5ts   
,act4  #b4 ,treatm5t ( di/ributions f   
section #ebi education acc\nts =        
homes*ool+ exp5ses  7a7 ,9 g5]al        
,section #ebi7;c77#g7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
include a ref]5ce to & all t foll[s &   
ins]t+  include a ref]5ce to-- 7,a7     
exp5ses = tuition 9 connection )        
enrollm5t or att5dance at an elem5t>y or
 second>y public1 private1 or religi\s  
s*ool1 &  7,b7 exp5ses =-- 7i7          
curriculum & curricul> mat]ials1  7ii7  
books or o!r in/ructional mat]ials1     
7iii7 onl9e educational mat]ials1  7iv7 

tuition = tutor+ or educational classes 
outside ( ! home 7b only if ! tutor or  
in/ructor is n relat$ 7)9 ! mean+ (     
section #aeb7;d77#b77 to ! /ud5t71  7v7 
dual enrollm5t 9 an in/itution ( high]  
education1 &  7vi7 educational !rapies =
 /ud5ts ) disabilities1  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