,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #ddjh  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,augu/ #d1 #bjbj,ms4   
,hassan 7= h]self1 ,mr4 ,"y1 & ,ms4     
,cortez ,ma/o7 introduc$ ! foll[+ bill2 
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 exp& & modify employ] educational      
assi/ance programs1 & = o!r purposes4   
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,upskill+ & ,retra9+ ,assi/ance ,act4 
#b4 ,tempor>y increase 9 exclusion =    
educational assi/ance programs ,9 ! case
 ( taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjai1 & be=e ,janu>y #a1 #bjbb1   
section #abg7;a77#b7 ( ! ,int]nal       
,rev5ue ,code ( #aihf %all be appli$ by 
sub/itut+ #ab1jjj = #e1bej ea* place x  
appe>s4  #c4 ,exp5ses = education-relat$
 tools & te*nology  7a7 ,9 g5]al        
,p>agraph 7#a7 ( section #abg7;c7 ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ equipm5t bo? places x appe>s 9 
subp>agraphs 7,a7 & 7,c7 !re( & ins]t+  

education-relat$ tools & te*nology & o!r
 equipm5t4  7b7 ,education-,relat$ tools
 & te*nology ,subsection 7c7 ( section  
#abg ( ! ,int]nal ,rev5ue ,code ( #aihf 
is am5d$ by add+ at ! end ! foll[+ new  
p>agraph3  7#h7 ,education-relat$ tools 
& te*nology ,= purposes ( p>agraph 7#a71
 ! t]m education-relat$ tools &         
te*nology includes any-- 7,a7 h& tools &
 con/ruction equipm5t1  7,b7 comput] or 
p]iph]al equipm5t 7z def9$ 9 section    
#afh7;i77#b77;,b771  7,c7 comput] s(tw>e
 7z def9$ 9 section #aig7;e77#c77;,b771 
includ+ any lic5s+ fees1  7,d7 int]net  
access & relat$ s]vices 7includ+        
equipm5t or te*nology necess>y = int]net
 access71  7,e7 int]net1 mobile1 or     
virtual reality le>n+ tools & te*nology1
  7,f7 lic5sure fees1 mat]ials1 or o!r  
equipm5t1 &  7,g7 any o!r tools or      
te*nology z det]m9$ by ! ,secret>y1 9   
coord9ation ) ! ,secret>y ( ,education1 
provid$ to an employee :i* is requir$ = 
! education ( ! employee or 9 connection
 ) a c\rse ( in/ruction = ! employee1 or

 is requir$ 9 ord] = ! employee to obta9
 pr(essional advancem5t1 to obta9 any   
c]tification1 lic5sure1 or employm5t "u 
any ,/ate1 regional or national         
guidel9es or regulations applicable to a
 trade or o!r skill$ pr(ession1 or to   
ma9ta9 su* a c]tification1 lic5sure1 or 
employm5t ?r\gh a cont9u+ education     
program4  4  7c7 ,employee ret5tion (   
education-,relat$ tools & te*nology     
,p>agraph 7#a7 ( section #abg7;c7 ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ completion ( a c\rse (         
in/ruction1 & ins]t+ completion ( a     
c\rse ( in/ruction 7o!r ?an             
education-relat$ tools & te*nology n    
describ$ 9 p>agraph 7#h77;,d7714  7d7   
,effective date ,! am5dm5ts made by ?is 
section %all apply to am\nts paid or    
incurr$ on or aft] ! fir/ day ( ! cal5d>
 qu>t] :i* includes ! date ( ! enactm5t 
( ?is ,act4