,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #hdge  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,octob] #a1 #bjbj,mr4 
,b]a introduc$ ! foll[+ bill2 :i* 0     
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to tempor>ily increase ! 
d$uction = c]ta9 exp5ses ( elem5t>y &   
second>y s*ool tea*]s4  #a4 ,%ort title 
,?is ,act may be cit$ z ! ,tools to     
,educate ,all ,*ildr5 at ,home ,act or !
 ,,tea* ,act4  #b4 ,tempor>y increase ( 
d$uction = c]ta9 exp5ses ( elem5t>y &   
second>y s*ool tea*]s  7a7 ,9 g5]al     
,subp>agraph 7,d7 ( section #fb7;a77#b7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ to read z foll[s3  7,d7 ,c]ta9    
exp5ses ( elem5t>y & second>y s*ool     
tea*]s  7i7 ,9 g5]al ,! d$uctions all[$ 
by section #afb :i* consi/ ( exp5ses1 n 
9 excess ( #bej1 paid or incurr$ by an  
eligible educator-- 7,i7 by reason ( !  
p>ticipation ( ! educator 9 pr(essional 
developm5t c\rses relat$ to ! curriculum
 9 :i* ! educator provides in/ruction or

 to ! /ud5ts = :i* ! educator provides  
in/ruction1 &  7,,ii7 9 connection )    
books1 supplies 7o!r ?an nona?letic     
supplies = c\rses ( in/ruction 9 heal?  
or physical education71 comput] equipm5t
 7includ+ relat$ s(tw>e & s]vices7 & o!r
 equipm5t1 & supplem5t>y mat]ials us$ by
 ! eligible educator 9 ! classroom or 9 
connection ) onl9e classroom in/ruction4
  7ii7 ,special rule = taxable ye>s     
#bjbj & #bjba ,9 ! case ( a taxable ye> 
beg9n+ aft] ,decemb] #ca1 #bjai1 & be=e 
,janu>y #a1 #bjbb1 clause 7i7 %all be   
appli$ by sub/itut+ #a1jjj = #bej4  4   
7b7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjai4