,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #cgi  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #g1 #bjai,ms4 
,klobu*> 7= h]self1 ,ms4 ,baldw91 ,ms4  
,duckwor?1 ,mrs4 ,fe9/e91 & ,mr4 ,man*97
 introduc$ ! foll[+ bill2 :i* 0 read    
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to p]mit am\nts   
paid = programs to obta9 a recogniz$    
po/second>y cr$5tial or a lic5se to be  
treat$ z qualifi$ high] education       
exp5ses = purposes ( a #ebi acc\nt4  #a4
 ,c]ta9 c>e] tra9+ exp5ses treat$ z     
qualifi$ high] education exp5ses  7a7 ,9
 g5]al ,p>agraph 7#c7 ( section #ebi7;e7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by add+ at ! end ! foll[+ new     
subp>agraph3  7,c7 ,c]ta9 c>e] tra9+    
exp5ses  7i7 ,9 g5]al ,9 ! case ( an    
individual :o is enroll$ 9 or att5d+ a  
program to obta9 a recogniz$ po/second>y
 cr$5tial or occupational lic5se1 ! t]m 
qualifi$ high] education exp5ses        
includes exp5ses simil> to ! exp5ses    

describ$ 9 subp>agraph 7,a7 :i* are     
requir$ = su* program4  7ii7 ,program to
 obta9 a recogniz$ po/second>y cr$5tial 
,= purposes ( ?is subp>agraph-- 7,i7 !  
t]m recogniz$ po/second>y cr$5tial has !
 mean+ giv5 ! t]m 9 section #c7eb7 ( !  
,work=ce ,innovation & ,opportunity ,act
 7#bi ,u4,s4,c4 #cajb7eb771 &  7,,ii7 :5
 us$ ) respect to obta9+ su* a cr$5tial1
 ! t]m program means only a program :i* 
is includ$1 & is (f]$ by a provid] :i*  
is includ$1 on ! li/ describ$ 9 section 
#abb7;d7 ( ! ,work=ce ,innovation &     
,opportunity ,act 7#bi ,u4,s4,c4        
#caeb7;d774  4  7b7 ,effective date ,!  
am5dm5t made by ?is section %all apply  
to exp5ses paid or incurr$ 9 taxable    
ye>s beg9n+ aft] ! date ( ! enactm5t (  
?is ,act4