,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #ijgf  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #bi1        
#bjbb,ms4 ,s*ri] 7= h]self & ,mr4       
,meij]7 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ p>5ts pursu+ a   
high] education degree to take ! tax    
cr$it = exp5ses = h\sehold & dep5d5t c>e
 s]vices4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,tax ,cr$it = ,/ud5t ,p>5ts
 ,act4  #b4 ,"p-"t /ud5ts all[$ to take 
cr$it = exp5ses = h\sehold & dep5d5t c>e
 s]vices  7a7 ,9 g5]al ,section #ba ( ! 
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 9 ! head+1 by ins]t+ or    
education aft] ga9ful employm5t1  7#b7  
by /rik+ employm5t-relat$ exp5ses ea*   
place x appe>s & ins]t+ employm5t- &    
education-relat$ exp5ses1 &  7#c7 9     
subsection 7b77#b7-- 7,a7 9 ! head+1 by 
/rik+ employm5t-relat$ exp5ses & ins]t+ 
employm5t- & education-relat$ exp5ses1 &
  7,b7 9 subp>agraph 7,a71 by /rik+     

ga9fully employ$ & ins]t+ ga9fully      
employ$ or a /ud5t4  7b7 ,rules relat$  
to /ud5ts  7#a7 ,def9ition ,section     
#ba7;e77#g7 ( su* ,code is am5d$ to read
 z foll[s3  7#g7 ,/ud5t ,! t]m /ud5t    
means an individual :o dur+ ea* ( #e    
cal5d> mon?s dur+ ! taxable ye> is c>ry+
 at lea/  ! normal full-"t "w load = !  
c\rse ( /udy su* individual is pursu+ at
 an educational organization4  4  7#b7  
,special rule = /ud5ts & individuals    
incapable ( c>+ = !mselves ,section     
#ba7;d77#b7 ( su* ,code is am5d$ to read
 z foll[s3  7#c7 ,special rule = /ud5ts 
& individuals incapable ( c>+ = !mselves
 ,= purposes ( p>agraph 7#a71 if a sp\se
 is a /ud5t or a qualify+ individual    
describ$ 9 subsection 7b77#a77;,c71 or  
if an unm>ri$ individual is a /ud5t1 su*
 sp\se or unm>ri$ individual %all be    
deem$ = ea* mon? dur+ :i* su* sp\se or  
unm>ri$ individual satisfies ! -"t      
requirem5t ( subsection 7e77#g71 or dur+
 :i* su* sp\se is su* a qualify+        
individual1 to be ga9fully employ$ & to 

h e>n$ income ( n less ?an-- 7,a7 #bej  
if subp>agraph 7c77#a7 applies = !      
taxable ye>1 or  7,b7 #ejj if           
subp>agraph 7c77#b7 applies = ! taxable 
ye>4  4  7c7 ,effective date ,! am5dm5ts
 made by ?is section %all apply )       
respect to taxable ye>s beg9n+ aft]     
,decemb] #ca1 #bjbb4