,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #ddh  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #ab1 #bjai,ms4
 ,w>r5 7= h]self1 ,mr4 ,lee1 ,mr4 ,wyd51
 & ,mr4 ,scott ( ,s\? ,c>ol9a7 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 fell[%ip & /ip5d 
comp5sation to be sav$ 9 an individual  
retirem5t acc\nt4  #a4 ,%ort title ,?is 
,act may be cit$ z ! ,graduate ,/ud5t   
,sav+s ,act ( #bjai4  #b4 ,c]ta9        
non-tuition fell[%ip & /ip5d paym5ts    
treat$ z comp5sation  7a7 ,9 g5]al      
,p>agraph 7#a7 ( section #bai7;f7 ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+3 ,su* t]m     
includes any am\nt paid to an individual
 to aid ! individual 9 ! pursuit (      
graduate or po/doctoral /udy or rese>*44
  7b7 ,effective date ,! am5dm5t made by
 ?is section %all apply to taxable ye>s 
beg9n+ aft] ,decemb] #ca1 #bjai4