,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #dfj  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #ab1 #bjai,mr4
 ,w>n] 7= himself1 ,mr4 ,?une1 ,mr4 ,k+1
 ,mrs4 ,capito1 ,mr4 ,m>key1 ,mr4       
,rob]ts1 ,mr4 ,murphy1 ,mr4 ,hoev51 ,mr4
 ,jones1 ,mr4 ,r\nds1 ,mr4 ,blum5?al1   
,ms4 ,coll9s1 ,mr4 ,te/]1 ,mr4 ,blunt1  
,ms4 ,hassan1 ,mr4 ,"y1 ,ms4 ,ros51 ,mr4
 ,g>dn]1 & ,ms4 ,s9ema7 introduc$ !     
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to ext5d ! exclusion =            
employ]-provid$ education assi/ance to  
employ] paym5ts ( /ud5t loans4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,employ] ,p>ticipation 9 ,repaym5t ,act 
( #bjai4  #b4 ,exclusion = c]ta9 employ]
 paym5ts ( /ud5t loans  7a7 ,9 g5]al    
,p>agraph 7#a7 ( section #abg7;c7 ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ & at ! end ( subp>agraph 7,a71 
by r$esignat+ subp>agraph 7,b7 z        
subp>agraph 7,c71 & by ins]t+ aft]      

subp>agraph 7,a7 ! foll[+ new           
subp>agraph3  7,b7 ! paym5t by an       
employ]1 :e!r paid to ! employee or to a
 l5d]1 ( pr9cipal or int]e/ on any      
qualifi$ education loan 7z def9$ 9      
section #bba7;d77#a77 incurr$ by !      
employee1 &  4  7b7 ,con=m+ am5dm5t2    
d5ial ( d\ble b5efit ,p>agraph 7#a7 (   
section #bba7;e7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by ins]t+ be=e ! 
p]iod ! foll[+3 1 or = :i* an exclusion 
is all[able "u section #abg to !        
taxpay]'s employ] by reason ( ! paym5t  
by su* employ] ( any indebt$ness on a   
qualifi$ education loan ( ! taxpay]4    
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to paym5ts made  
aft] ,decemb] #ca1 #bjai4