,,ii  #aafth ,,congress  #b;d ,session  
,s4 #ddjh  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,august #d1    
#bjbj,ms4 ,hassan 7for herself1 ,mr4    
,young1 and ,ms4 ,cortez ,masto7        
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
amend the ,internal ,revenue ,code of   
#aihf to expand and modify employer     
educational assistance programs1 and for
 other purposes4  #a4 ,short title ,this
 ,act may be cited as the ,upskilling   
and ,retraining ,assistance ,act4  #b4  
,temporary increase in exclusion for    
educational assistance programs ,in the 
case of taxable years beginning after   
,december #ca1 #bjai1 and before        
,january #a1 #bjbb1 section #abg7;a77#b7
 of the ,internal ,revenue ,code of     
#aihf shall be applied by substituting  
#ab1jjj for #e1bej each place it        
appears4  #c4 ,expenses for             
education-related tools and technology  
7a7 ,in general ,paragraph 7#a7 of      

section #abg7;c7 of the ,internal       
,revenue ,code of #aihf is amended by   
striking equipment both places it       
appears in subparagraphs 7,a7 and 7,c7  
thereof and inserting education-related 
tools and technology and other          
equipment4  7b7 ,education-,related     
tools and technology ,subsection 7c7 of 
section #abg of the ,internal ,revenue  
,code of #aihf is amended by adding at  
the end the following new paragraph3    
7#h7 ,education-related tools and       
technology ,for purposes of paragraph   
7#a71 the term education-related tools  
and technology includes any-- 7,a7 hand 
tools and construction equipment1  7,b7 
computer or peripheral equipment 7as    
defined in section #afh7;i77#b77;,b771  
7,c7 computer software 7as defined in   
section #aig7;e77#c77;,b771 including   
any licensing fees1  7,d7 internet      
access and related services 7including  
equipment or technology necessary for   
internet access71  7,e7 internet1       
mobile1 or virtual reality learning     

tools and technology1  7,f7 licensure   
fees1 materials1 or other equipment1 and
  7,g7 any other tools or technology as 
determined by the ,secretary1 in        
coordination with the ,secretary of     
,education1  provided to an employee    
which is required for the education of  
the employee or in connection with a    
course of instruction for the employee1 
or is required in order for the employee
 to obtain professional advancement1 to 
obtain any certification1 licensure1 or 
employment under any ,state1 regional or
 national guidelines or regulations     
applicable to a trade or other skilled  
profession1 or to maintain such a       
certification1 licensure1 or employment 
through a continuing education program4 
4  7c7 ,employee retention of           
education-,related tools and technology 
,paragraph 7#a7 of section #abg7;c7 of  
the ,internal ,revenue ,code of #aihf is
 amended by striking completion of a    
course of instruction1 and inserting    
completion of a course of instruction   

7other than education-related tools and 
technology not described in paragraph   
7#h77;,d7714  7d7 ,effective date ,the  
amendments made by this section shall   
apply to amounts paid or incurred on or 
after the first day of the calendar     
quarter which includes the date of the  
enactment of this ,act4