,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #bhai  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,novemb] #g1 #bjai,mr4 
,rob]ts introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to increase !     
income-bas$ limitations = ! ,lifetime   
,le>n+ ,cr$it1 & = o!r purposes4  #a4   
,%ort title ,?is ,act may be cit$ z !   
,lifetime ,le>n+ ,cr$it ,enhancem5t     
,act4  #b4 ,increase income limitations 
= phase\t ( ,lifetime ,le>n+ ,cr$it  7a7
 ,9 g5]al ,section #be;,a ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$-- 7#a7 9 
subsection 7d77#b77;,a77ii71 by /rik+   
#dj1jjj 7#hj1jjj & ins]t+ #hj1jjj       
7#afj1jjj1 &  7#b7 9 subsection         
7h77#a7-- 7,a7 by /rik+ aft] #bjja1 !   
#dj1jjj & #hj1jjj am\nts & ins]t+ aft]  
#bjbj1 ! #hj1jjj & #afj1jjj am\nts1 &   
7,b7 by /rik+ cal5d> ye> #bjjj & ins]t+ 
cal5d> ye> #bjai4  7b7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft]       

,decemb] #ca1 #bjai4  #c4 ,repeal (     
expir$ d$uction = qualifi$ tuition &    
relat$ exp5ses  7a7 ,9 g5]al ,"p ,,vii (
 sub*apt] ,b ( *apt] #a ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
section #bbb 7& by /rik+ ! item relat+  
to su* section 9 ! table ( sections =   
su* "p74  7b7 ,con=m+ am5dm5ts  7#a7    
,section #fb7;a7 ( su* ,code is am5d$ by
 /rik+ p>agraph 7#ah74  7#b7 ,section   
#gd7;d77#b77;,b7 ( su* ,code is am5d$ by
 /rik+ #bbb14  7#c7 ,section            
#hf7;b77#b77;,a7 ( su* ,code is am5d$ by
 /rik+ #bbb14  7#d7 ,section            
#ace7;c77#d77;,a7 ( su* ,code is am5d$  
by /rik+ #bbb14  7#e7 ,section          
#acg7;b77#c77;,a7 ( su* ,code is am5d$  
by /rik+ #bbb14  7#f7 ,section          
#bai7;g77#c77;,a77ii7 ( su* ,code is    
am5d$ by /rik+ #bbb14  7#g7 ,section    
#bba7;b77#b77;,c77i7 ( su* ,code is     
am5d$ by /rik+ #bbb14  7#h7 ,section    
#dfi7;i77#c77;,e77iii7 ( su* ,code is   
am5d$ by /rik+ #bbb14  7c7 ,effective   
date ,! am5dm5ts made by ?is section    

%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjag4