,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #habh  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #af1 #bjbb,mr4  
,smuck] introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to exp& ! uses = funds "u
 qualifi$ tuition programs1 & = o!r     
purposes4  #a4 #ebi acc\nt fund+ = job  
tra9+  7a7 ,9 g5]al ,section            
#ebi7;c77#h7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$-- 7#a7 9 ! head+1 by   
ins]t+ & indu/ry recogniz$ appr5tice%ip 
programs aft] programs1 &  7#b7 by /rik+
 ! p]iod at ! end & ins]t+ or an indu/ry
 recogniz$ appr5tice%ip program regi/]$ 
& c]tifi$ by an eligible ,/&>ds         
,recognition ,entity "u "p #bi ( title  
#bi1 ,code ( ,f$]al ,regulations44  7b7 
,effective date ,! am5dm5ts made by ?is 
section %all apply to fund+ contribut$ 9
 taxable ye>s beg9n+ aft] ! date ( !    
enactm5t ( ?is ,act4  #b4 ,acc\nt fund+ 
= %ort t]m programs  7a7 ,9 g5]al       
,section #ebi7;e77#c77;,a7 ( ! ,int]nal 

,rev5ue ,code ( #aihf is am5d$ by /rik+ 
& at ! end ( clause 7ii71 by /rik+ !    
p]iod at ! end ( clause 7iii7 & ins]t+ 1
 &1 & by ins]t+ aft] clause 7iii7 !     
foll[+ new clause3  7iv7 exp5ses relat$ 
to a c>e] & te*nical education program  
7z su* t]m is def9$ = purposes ( section
 #c7f77;,a7 ( ! ,c>l ,d4 ,p]k9s ,c>e] & 
,te*nical ,education ,act ( #bjjf 7#bj  
,u4,s4,c4 #bcjb7f77;,a77 or a c>e]      
pa?way 7z su* t]m is def9$ 9 section #c 
( ! ,work=ce ,innovation & ,opportunity 
,act 7#bi ,u4,s4,c4 #cajb774  4  7b7    
,effective date ,! am5dm5ts made by ?is 
section %all apply to fund+ 9 taxable   
ye>s beg9n+ aft] ! date ( ! enactm5t (  
?is ,act4  #c4 ,modifications to excise 
tax bas$ on inve/m5t income ( c]ta9     
private colleges & univ]sities  7a7 ,9  
g5]al ,section #difh7;a7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
#a4d & ins]t+ #a4f4  7b7 ,exemption =   
educational in/itutions t d n accept    
,f$]al aid ,section #difh7;b77#a7 ( su* 
,code is am5d$ by /rik+ & at ! end (    

subp>agraph 7,c71 by /rik+ ! p]iod at ! 
end ( subp>agraph 7,d7 & ins]t+ 1 &1 &  
by add+ at ! end ! foll[+ new           
subp>agraph3  7,e7 :i* does n accept    
,f$]al aid1 includ+ ,f$]al /ud5t        
f9ancial assi/ance1 "u title ,,iv ( !   
,high] ,education ,act ( #aife 7#bj     
,u4,s4,c4 #ajgj et seq474  4  7c7       
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4