,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #ecg  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #be1 #bjai,ms4
 ,ros5 7= h]self1 ,mr4 ,moran1 ,ms4     
,/ab5[1 ,mr4 ,g>dn]1 ,mr4 ,cram]1 & ,ms4
 ,baldw97 introduc$ ! foll[+ bill2 :i* 0
 read twice & ref]r$ to ! ,committee on 
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide ! "w   
opportunity tax cr$it ) respect to hir+ 
vet]ans :o are receiv+ educational      
assi/ance "u laws adm9i/]$ by !         
,secret>y ( ,vet]ans ,affairs or        
,def5se4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,hire ,/ud5t ,vet]ans ,act4 
#b4 ,"w opportunity tax cr$it = hir+    
vet]ans receiv+ educational assi/ance "u
 laws adm9i/]$ by ! ,secret>y ( ,vet]ans
 ,affairs or ,def5se  7a7 ,9 g5]al      
,section #ea7;d77#c77;,a7 ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
or at ! end ( clause 7iii71 by /rik+ !  
p]iod at ! end ( clause 7iv7 & ins]t+ 1 
or1 & by add+ at ! end ! foll[+ new     
clause3  7v7 att5d+ an educational      

in/itution by means ( educational       
assi/ance provid$ "u *apt] #cj1 #ca1    
#cb1 #cc1 or #cd ( title #ch1 ,unit$    
,/ates ,code1 or *apt] #afjf or #afjg ( 
title #aj1 ,unit$ ,/ates ,code4  4  7b7 
,modification ( m9imum employm5t p]iod  
,section #ea7;i77#c77;,a7 ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 7o!r ?an a qualifi$ vet]an describ$ 9  
subsection 7d77#c77;,a77v77 aft] ,9 !   
case ( an individual4  7c7 ,effective   
date ,! am5dm5ts made by ?is section    
%all apply to individuals :o beg9 "w = !
 employ] aft] ! date ( ! enactm5t ( ?is 
,act4