,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #giji  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #bg1 #bjbb,mr4   
,web] ( ,texas introduc$ ! foll[+ bill2 
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide = an   
exclusion f gross income = comp5sation (
 c]ta9 s*ool res\rce (fic]s1 & = o!r    
purposes4  #a4 ,exclusion ( comp5sation 
( c]ta9 s*ool res\rce (fic]s  7a7       
,employee comp5sation  7#a7 ,9 g5]al ,"p
 ,,iii ( sub*apt] ,b ( *apt] #a ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ be=e section #adj ! foll[+ new
 section3  #aci;,j4 ,comp5sation ( c]ta9
 s*ool res\rce (fic]s  7a7 ,9 g5]al     
,gross income %all n include comp5sation
 receiv$ by a qualifi$ s*ool res\rce    
(fic] = s]vice z su* an (fic]4  7b7     
,qualifi$ s*ool res\rce (fic] ,=        
purposes ( ?is section1 ! t]m qualifi$  
s*ool res\rce (fic] means a retir$ peace
 (fic] :o is employ$ z an arm$ s*ool    
res\rce (fic] at an elem5t>y s*ool or   

second>y s*ool 7z su* t]ms are def9$ 9  
section #haja ( ! ,elem5t>y & ,second>y 
,education ,act ( #aife74  7c7 ,retir$  
peace (fic] ,= purposes ( ?is section1 !
 t]m retir$ peace (fic] means an        
individual :o is sep>at$ f s]vice 9 good
 /&+ f s]vice ) a ,/ate or local ag5cy z
 a law en=cem5t (fic]4  4  7#b7 ,cl]ical
 am5dm5t ,! table ( sections = "p ,,iii 
( sub*apt] ,b ( *apt] #a is am5d$ by    
ins]t+ be=e ! item relat+ to section    
#adj ! foll[+ new item3  ,sec4 #aci;,j4 
,comp5sation ( c]ta9 s*ool res\rce      
(fic]s4  4  7b7 ,payroll taxes ,section 
#caba7;a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by /rik+ or at ! end (   
p>agraph 7#bb77;,b71 by /rik+ ! p]iod at
 ! end ( p>agraph 7#bc7 & ins]t+ 2 or1 &
 by ins]t+ aft] p>agraph 7#bc7 ! foll[+ 
new p>agraph3  7#bd7 any comp5sation :i*
 is excludable f ! gross income ( !     
employee "u section #aci;,j4  4  7c7    
,wage )hold+ ,section #cdja7;a7 ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ or at ! end ( p>agraph 7#bb71  

by /rik+ ! p]iod at ! end ( p>agraph    
7#bc7 & ins]t+ 1 or1 & by ins]t+ aft]   
p>agraph 7#bc7 ! foll[+ new p>agraph3   
7#bd7 = comp5sation :i* is excludable f 
! gross income ( ! employee "u section  
#aci;,j4  4  7d7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to comp5sation = s]vices aft] ! date ( !
 enactm5t ( ?is ,act4