,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #cidi  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #aa1 #bjbj,mr4   
,cruz 7= himself1 ,mr4 ,lee1 ,mr4 ,scott
 ( ,s\? ,c>ol9a1 & ,mr4 ,scott (        
,florida7 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 k9d]g>t5 
?r\gh grade #ab educational exp5ses to  
be paid f a #ebi acc\nt dur+ !          
,coronavirus ,em]g5cy ,p]iod4  #a4 ,%ort
 title ,?is ,act may be cit$ z ! ,help+ 
,p>5ts ,educate ,*ildr5 ,dur+ !         
,coronavirus ,p&emic4  #b4 #ebi acc\nt  
fund+ = homes*ool & additional elem5t>y 
& second>y exp5ses dur+ ! coronavirus   
em]g5cy p]iod  7a7 ,9 g5]al ,section    
#ebi7;c77#g7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ to read z foll[s3  7#g7
 ,treatm5t ( elem5t>y & second>y tuition
 ,any ref]5ce 9 ?is section to ! t]m    
qualifi$ high] education exp5se %all    
include a ref]5ce to ! foll[+ exp5ses 9 
connection ) enrollm5t or att5dance at1 

or = /ud5ts enroll$ at or att5d+1 an    
elem5t>y or second>y public1 private1 or
 religi\s s*ool3 7,a7 ,tuition4  7,b7   
,curriculum & curricul> mat]ials4  7,c7 
,books or o!r in/ructional mat]ials4    
7,d7 ,onl9e educational mat]ials4  7,e7 
,tuition = tutor+ or educational classes
 outside ( ! home1 includ+ at a tutor+  
facility1 b only if ! tutor or in/ructor
 is n relat$ to ! /ud5t &-- 7i7 is      
lic5s$ z a tea*] 9 any ,/ate1  7ii7 has 
taught at an eligible educational       
in/itution1 or  7iii7 is a subject matt]
 exp]t 9 ! relevant subject4  7,f7 ,fees
 = a nationally /&>diz$ norm-ref]5c$    
a*ievem5t te/1 an advanc$ placem5t      
exam9ation1 or any exam9ations relat$ to
 college or univ]sity admission4  7,g7  
,fees = dual enrollm5t 9 an in/itution (
 high] education4  7,h7 ,educational    
!rapies = /ud5ts ) disabilities provid$ 
by a lic5s$ or accr$it$ practition] or  
provid]1 includ+ occupational1          
behavioral1 physical1 & spee*-language  
!rapies4  ,su* t]m %all include1 f !    

p]iod beg9n+ on ,m>* #ac1 #bjbj1 & end+ 
on ! date on :i* ! national em]g5cy     
decl>$ by ! ,presid5t "u section #bja ( 
! ,national ,em]g5cies ,act 7#ej        
,u4,s4,c4 #afja et seq47 relat$ to !    
coronavirus 7z def9$ 9 section #ejf ( ! 
,coronavirus ,prep>$ness & ,response    
,supplem5tal ,appropriations ,act1 #bjbj
 7,public ,law #aaf-abc77 has end$1     
exp5ses = ! purposes describ$ 9         
subp>agraphs 7,b71 7,c71 7,d71 7,e71 &  
7,h7 9 connection ) a homes*ool 7:e!r   
treat$ z a homes*ool or a private s*ool 
= purposes ( applicable ,/ate law7 or ) 
a p>5t or gu>dian educat+ a *ild at home
 due to s*ool closure because ( !       
coronavirus 7z s def9$74  4  7b7        
,effective date ,! am5dm5t made by ?is  
section %all apply to di/ributions made 
aft] ! date ( ! enactm5t ( ?is ,act4    
#c4 ,rollov]s f c]ta9 retirem5t plans ,9
 ! case ( a di/ribution f an eligible   
retirem5t plan describ$ 9 clause 7i71   
7ii71 or 7iii7 ( section                
#djb7;c77#h77;,b7 ( ! ,int]nal ,rev5ue  

,code ( #aihf aft] ,febru>y #bi1 #bjbj1 
& be=e ,janu>y #a1 #bjba-- 7#a7 section 
#gb7t7 ( su* ,code %all n apply to su*  
di/ribution2  7#b7 su* di/ribution %all 
be treat$ z meet+ ! requirem5ts (       
section #dja7k77#b77;,b77i71 if         
applicable2 &  7#c7 su* di/ribution %all
 be treat$ z hav+ be5 contribut$ 9 a    
direct tru/ee-to-tru/ee transf] )9 #fj  
days ( ! di/ribution = purposes (       
section #dja7;a77#ca7 or #djh7;d77#c71  
:i*ev] is applicable1 if  )9 #fj days ( 
su* di/ribution1 an am\nt equal to !    
am\nt ( su* di/ribution is contribut$ to
 a qualifi$ tuition program "u section  
#ebi ( ! ,int]nal ,rev5ue ,code ( #aihf4