,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #ddhh  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,augu/ #f1 #bjbj,mr4   
,paul introduc$ ! foll[+ bill2 :i* 0    
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[ d$uctions 
= unreimburs$ bus9ess exp5ses1 dep5d5t  
c>e exp5ses1 & elem5t>y s*ool education 
exp5ses1 & = o!r purposes4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,tax    
,relief = ,families ,suff]+ f           
,gov]nm5t-,m&at$ ,%utd[ns ,act4  #b4    
,treatm5t ( d$uction = c]ta9 bus9ess    
exp5ses  7a7 ,9 g5]al ,section          
#fb7;a77#a7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by /rik+ 1 if su* trade 
or bus9ess does n consi/ ( ! p]=mance ( 
s]vices by ! taxpay] z an employee4  7b7
 ,con=m+ am5dm5ts  7#a7 ,section #fb ( !
 ,int]nal ,rev5ue ,code ( #aihf is      
am5d$-- 7,a7 9 subsection 7a71 by /rik+ 
p>agraph 7#b71 &  7,b7 by /rik+         
subsections 7b71 7c71 & 7d7 & r$esignat+
 subsections 7e7 & 7f7 z subsections 7c7

 & 7d71 respectively4  7#b7 ,section    
#afb7o7 ( su* ,code is am5d$-- 7,a7 9   
p>agraph 7#a7-- 7i7 by /rik+ su* s]vices
 & all t foll[s ?r\gh all[able z a      
d$uction & ins]t+ su* s]vices1 ! am\nt  
all[able z a d$uction1  7ii7 by /rik+ 2 
& & ins]t+ a p]iod1 &  7iii7 by /rik+   
subp>agraph 7,b71 &  7,b7 by /rik+      
p>agraph 7#b7 & r$esignat+ p>agraph 7#c7
 z p>agraph 7#b74  7c7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjai4  #c4 ,d$uction =   
*ild & dep5d5t c>e exp5ses  7a7 ,9 g5]al
 ,"p ,,vii ( sub*apt] ,b ( *apt] #a ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by r$esignat+ section #bbd z section    
#bbe & by ins]t+ aft] section #bbc !    
foll[+ new section3  #bbd4 ,h\sehold &  
dep5d5t c>e s]vices necess>y = ga9ful   
employm5t  7a7 ,9 g5]al ,9 ! case ( an  
individual1 !re %all be all[$ z a       
d$uction an am\nt equal to !            
employm5t-relat$ exp5ses 7z def9$ 9     
section #ba7;b77#b77 paid by su*        

individual dur+ ! taxable ye>4  7b7     
,coord9ation ) o!r b5efits ,= purposes (
 subsection 7a71 !re %all n be tak5 into
 acc\nt any exp5ses-- 7#a7 :i* 7 exclud$
 f gross income "u section #abi = !     
taxable ye>1 or  7#b7 :i* 7 tak5 into   
acc\nt 9 det]m9+ ! am\nt ( ! cr$it all[$
 "u section #ba = ! taxable ye>4  4  7b7
 ,treatm5t ( d$uction ,section #fb7;a7 (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by ins]t+ aft] p>agraph 7#bb7 !   
foll[+ new p>agraph3  7#bc7 ,h\sehold & 
dep5d5t c>e s]vices ,! d$uction "u      
section #bbd4  4  7c7 ,election )       
respect to cr$it ,section #ba7;e7 ( su* 
,code is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#aa7 ,election to      
disreg>d exp5ditures ,"u su* rules1 & 9 
su* =m & mann]1 z ! ,secret>y may       
provide1 a taxpay] may elect n to h ?is 
section apply ) respect to any am\nt (  
employm5t-relat$ exp5ses det]m9$ by !   
taxpay]4  4  7d7 ,cl]ical am5dm5t ,!    
table ( section #c = "p ,,vii ( sub*apt]
 ,b ( *apt] #a ( su* ,code is am5d$ by  

r$esignat+ ! item relat+ to section #bbd
 z relat+ to section #bbe & by ins]t+   
aft] ! item relat+ to section #bbc !    
foll[+ new item3  ,sec4 #bbd4 ,h\sehold 
& dep5d5t c>e s]vices necess>y = ga9ful 
employm5t4  4  7e7 ,effective date ,!   
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjai4  #d4 ,d$uction = elem5t>y & 
second>y s*ool exp5ses  7a7 ,9 g5]al ,"p
 ,,vii ( sub*apt] ,b ( *apt] #a ( !     
,int]nal ,rev5ue ,code ( #aihf1 z am5d$ 
by section #c1 is am5d$ by r$esignat+   
section #bbe z section #bbf & by ins]t+ 
aft] section #bbd ! foll[+ new section3 
#bbe4 ,elem5t>y & second>y s*ool exp5ses
  7a7 ,9 g5]al ,9 ! case ( an           
individual1 !re %all be all[$ z a       
d$uction an am\nt equal to ! sum (--    
7#a7 ! eligible elem5t>y & second>y     
s*ool tuition & relat$ exp5ses paid by  
su* individual dur+ ! taxable ye>1 plus 
7#b7 s mu* ( ! eligible elem5t>y &      
second>y qualifi$ exp5ses paid by su*   
individual dur+ ! taxable ye> z does n  

exce$ #a1jjj4  7b7 ,def9itions ,=       
purposes ( ?is section-- 7#a7 ,eligible 
elem5t>y & second>y s*ool tuition &     
relat$ exp5ses ,! t]m eligible elem5t>y 
& second>y s*ool tuition & relat$       
exp5ses means1 ) respect to any dep5d5t 
( ! taxpay]-- 7,a7 exp5ses = tuition1   
fees1 academic tutor+1 special ne$s     
s]vices 9 ! case ( a special ne$s       
individual1 :i* are incurr$ 9 connection
 ) ! enrollm5t or att5dance ( su*       
dep5d5t ( ! taxpay] z an elem5t>y or    
second>y s*ool /ud5t at a public1       
private1 or religi\s s*ool1 &  7,b7     
exp5ses = room & bo>d1 uni=ms1          
transportation1 & supplem5t>y items &   
s]vices 7includ+ ext5d$ day programs7   
:i* are requir$ or provid$ by a public1 
private1 or religi\s s*ool 9 connection 
) su* enrollm5t or att5dance4  7#b7     
,eligible elem5t>y & second>y qualifi$  
exp5ses ,! t]m eligible elem5t>y &      
second>y qualifi$ exp5ses means1 )      
respect to any dep5d5t ( ! taxpay]--    
7,a7 exp5ses = books1 supplies1 & o!r   

equipm5t :i* are incurr$ 9 connection ) 
! enrollm5t or att5dance ( su* dep5d5t z
 an elem5t>y or second>y s*ool /ud5t at 
a public1 private1 or religi\s s*ool1 & 
7,b7 exp5ses = ! pur*ase ( any comput]  
te*nology or equipm5t or int]net access 
& relat$ s]vices1 if su* te*nology1     
equipm5t1 or s]vices are to be us$ by   
su* dep5d5t or ! taxpay]1 ! taxpay]'s   
sp\se1 or any o!r dep5d5t ( ! taxpay]   
dur+ any ( ! ye>s su* dep5d5t is 9      
s*ool4  7#c7 ,s*ool ,! t]m s*ool means  
any s*ool 7includ+ a homes*ool7 :i*     
provides elem5t>y education or second>y 
education 7k9d]g>t5 ?r\gh grade #ab71 z 
det]m9$ "u ,/ate law4  7#d7 ,comput]    
te*nology or equipm5t ,! t]m comput]    
te*nology or equipm5t means comput]     
s(tw>e 7z def9$ by section              
#aig7;e77#c77;,b771 comput] or p]iph]al 
equipm5t 7z def9$ by section            
#afh7;i77#b77;,b771 & fib] optic cable  
relat$ to comput] use4  7c7 ,coord9ation
 ) o!r b5efits ,= purposes ( subsection 
7a71 !re %all n be tak5 into acc\nt any 

exp5ses :i* are n includ$ 9 income "u   
section #ebi or #ecj4  4  7b7 ,treatm5t 
( d$uction ,section #fb7;a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf1 z am5d$ by      
section #c1 is am5d$ by ins]t+ aft]     
p>agraph 7#bc7 ! foll[+ new p>agraph3   
7#bd7 ,elem5t>y & second>y s*ool exp5ses
 ,! d$uction "u section #bbe4  4  7c7   
,cl]ical am5dm5t ,! table ( section #c =
 "p ,,vii ( sub*apt] ,b ( *apt] #a ( su*
 ,code1 z am5d$ by section #c1 is am5d$ 
by r$esignat+ ! item relat+ to section  
#bbe z relat+ to section #bbf & by      
ins]t+ aft] ! item relat+ to section    
#bbd ! foll[+ new item3  ,sec4 #bbe4    
,elem5t>y & second>y s*ool exp5ses4  4  
7d7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjai4  #e4   
,d$uction = c]ta9 int]net exp5ses 9     
#bjbj  7a7 ,9 g5]al ,section #fb7;a7 ( !
 ,int]nal ,rev5ue ,code ( #aihf1 z am5d$
 by sections #c & #d1 is am5d$ by ins]t+
 aft] p>agraph 7#bd7 ! foll[+ new       
p>agraph3  7#be7 ,int]net exp5ses ,9 !  

case ( taxable ye>s beg9n+ 9 #bjbj1 !   
am\nt 7n to exce$ #ejj7 ( exp5ses paid  
or incurr$ = access to ! int]net        
7includ+ data *>ges74  4  7b7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjai4