,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #fgdc  ,,in ,,the ,,house ,,of  
,,representatives  ,may #h1 #bjbj,mr4   
,danny ,k4 ,davis of ,illinois          
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,,cares ,act to exclude from gross      
income emergency financial aid grants to
 students1 and for other purposes4  #a4 
,short title ,this ,act may be cited as 
the ,protect ,vulnerable ,students from 
,surprise ,tax ,bills ,act4  #b4        
,exclusion of emergency financial aid   
grants from gross income  7a7 ,in       
general  7#a7 ,exclusion from gross     
income ,for purposes of the ,internal   
,revenue ,code of #aihf1 gross income   
shall not include any qualified         
emergency financial aid grant4  7#b7    
,qualified emergency financial aid grant
 ,the term qualified emergency financial
 aid grant means any amount received by 
an individual who-- 7,a7 is a candidate 
for a degree at an eligible educational 

institution described in section        
#be;,a7f77#b7 of the ,internal ,revenue 
,code of #aihf1 and--  7,b7 received an 
emergency financial aid grant-- 7i7     
pursuant to section #ahjjd of the       
,,cares ,act for expenses related to the
 disruption of campus operations due to 
,,covid-#ai 7including eligible expenses
 under a student's cost of attendance1  
such as food1 housing1 course materials1
 technology1 health care1 and child     
care72  7ii7 pursuant to section        
#cejd7;a7 of such ,act1 or pursuant to a
 grant use modification under section   
#ceah7;a7 of such ,act1 for unexpected  
expenses and unmet financial need as the
 result of a qualifying emergency as    
defined in section #cejb7;a77#d7 of such
 ,act2 or  7iii7 pursuant to section    
#ahjjh of such ,act for expenses        
directly related to coronavirus and the 
disruption of university operations4    
7b7 ,effective date ,this section shall 
apply to emergency financial aid grants 
made after ,march #bf1 #bjbj4