,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #afbc  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #bb1 #bjai,mr4    
,da9es 7= himself1 ,mr4 ,book]1 ,ms4    
,murk[ski1 ,ms4 ,w>r51 & ,mr4 ,br[n7    
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[ =         
di/ributions f #ebi acc\nts = exp5ses   
associat$ ) regi/]$ appr5tice%ip        
programs4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,exp&+ ,access to          
,appr5tice%ips ,act4  #b4 ,di/ributions 
f #ebis = regi/]$ appr5tice%ip programs 
7a7 ,9 g5]al ,section #ebi7;e77#c7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new           
subp>agraph3  7,c7 ,c]ta9 exp5ses       
associat$ ) regi/]$ appr5tice%ip        
programs ,! t]m qualifi$ high] education
 exp5ses %all include exp5ses =-- 7i7   
books1 supplies1 & equipm5t requir$ = ! 
enrollm5t or att5dance ( a designat$    
b5efici>y 9 an appr5tice%ip program     

regi/]$ & c]tifi$ ) ! ,secret>y ( ,labor
 "u section #a ( ! ,national            
,appr5tice%ip ,act 7#bi ,u4,s4,c4 #ej71 
7ii7 transportation 9 connection ) su*  
enrollm5t or att5dance1 &  7iii7 obta9+ 
an indu/ry c]tification 7or o!r         
cr$5tial7 9 connection ) su* enrollm5t  
or att5dance or 9 connection ) !        
completion ( su* program4  4  7b7       
,treatm5t z enrollm5t at eligible       
educational in/itution ,subsection 7e7 (
 section #ebi ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+ new p>agraph3  7#f7 ,treatm5t (  
regi/]$ appr5tice%ip programs ,solely = 
purposes ( ?is section1 ! t]m eligible  
educational in/itution includes an      
entity op]at+ an appr5tice%ip program   
regi/]$ & c]tifi$ ) ! ,secret>y ( ,labor
 "u section #a ( ! ,national            
,appr5tice%ip ,act 7#bi ,u4,s4,c4 #ej71 
& an individual p>ticipat+ 9 su* a      
program %all be treat$ z enroll$ 9 or   
att5d+ an eligible educational          
in/itution4  4  7c7 ,treatm5t ( room &  

bo>d co/s = p>ticipants 9 regi/]$       
appr5tice%ip programs ,subp>agraph 7,b7 
( section #ebi7;e77#c7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new clause3  7iii7    
,special rule = individuals p>ticipat+ 9
 regi/]$ appr5tice%ip programs ,9 ! case
 ( an individual :o is enroll$ 9 or     
att5d+ an appr5tice%ip program describ$ 
9 subp>agraph 7,c77i7 = any p]iod 7& :o 
is n1 b = subclause 7,i71 an eligible   
/ud5t 7z def9$ 9 section #be;,a7b77#c77 
= su* p]iod7-- 7,i7 = purposes ( clause 
7i71 su* individual %all be treat$ z an 
eligible /ud5t = su* p]iod1  7,,ii7     
clause 7ii7 %all n apply1 &  7,,iii7 !  
am\nt treat$ z qualifi$ high] education 
exp5ses by reason ( clause 7i7 = su*    
p]iod %all n exce$ ! sum ( ! mon?ly h\s+
 /ip5ds :i* w\ld be payable to su*      
designat$ b5efici>y = mon?s dur+ su*    
p]iod "u section #ccac7;g77#c77;,b77i7 (
 title #ch1 ,unit$ ,/ates ,code1 if su* 
b5efici>y 7 entitl$ to educational      
assi/ance "u *apt] #cc ( su* title #ch4 

,! ,secret>y %all publi%1 at !          
appropriate "t det]m9$ by ! ,secret>y1 !
 mon?ly h\s+ /ip5d am\nt describ$ 9     
subclause 7,,iii7 ) respect to ea* ,,zip
 code area ( ! ,unit$ ,/ates4  4  7d7   
,effective date ,! am5dm5ts made by ?is 
section %all apply to di/ributions paid 
aft] ,decemb] #ca1 #bjai4