,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #fgdc  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #h1 #bjbj,mr4    
,danny ,k4 ,davis ( ,ill9ois introduc$ !
 foll[+ bill2 :i* 0 ref]r$ to !         
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,,c>es ,act to exclude f     
gross income em]g5cy f9ancial aid grants
 to /ud5ts1 & = o!r purposes4  #a4 ,%ort
 title ,?is ,act may be cit$ z !        
,protect ,vuln]able ,/ud5ts f ,surprise 
,tax ,bills ,act4  #b4 ,exclusion (     
em]g5cy f9ancial aid grants f gross     
income  7a7 ,9 g5]al  7#a7 ,exclusion f 
gross income ,= purposes ( ! ,int]nal   
,rev5ue ,code ( #aihf1 gross income %all
 n include any qualifi$ em]g5cy f9ancial
 aid grant4  7#b7 ,qualifi$ em]g5cy     
f9ancial aid grant ,! t]m qualifi$      
em]g5cy f9ancial aid grant means any    
am\nt receiv$ by an individual :o-- 7,a7
 is a c&idate = a degree at an eligible 
educational in/itution describ$ 9       
section #be;,a7f77#b7 ( ! ,int]nal      
,rev5ue ,code ( #aihf1 &--  7,b7 receiv$

 an em]g5cy f9ancial aid grant-- 7i7    
pursuant to section #ahjjd ( ! ,,c>es   
,act = exp5ses relat$ to ! disruption ( 
campus op]ations due to ,,covid-#ai     
7includ+ eligible exp5ses "u a /ud5t's  
co/ ( att5dance1 su* z food1 h\s+1 c\rse
 mat]ials1 te*nology1 heal? c>e1 & *ild 
c>e72  7ii7 pursuant to section         
#cejd7;a7 ( su* ,act1 or pursuant to a  
grant use modification "u section       
#ceah7;a7 ( su* ,act1 = unexpect$       
exp5ses & unmet f9ancial ne$ z ! result 
( a qualify+ em]g5cy z def9$ 9 section  
#cejb7;a77#d7 ( su* ,act2 or  7iii7     
pursuant to section #ahjjh ( su* ,act = 
exp5ses directly relat$ to coronavirus &
 ! disruption ( univ]sity op]ations4    
7b7 ,effective date ,?is section %all   
apply to em]g5cy f9ancial aid grants    
made aft] ,m>* #bf1 #bjbj4