,,ii  #aag? ,,congress  #b;d ,session   
,s4 #ciib  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #e1 #bjbb,mr4   
,br[n 7= himself1 ,mr4 ,m55dez1 ,ms4    
,klobu*>1 ,ms4 ,smi?1 ,mr4 ,van ,holl51 
,mr4 ,casey1 ,mr4 ,murphy1 & ,mr4       
,book]7 introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to increase !     
d$uction = c]ta9 exp5ses ( elem5t>y &   
second>y s*ool tea*]s4  #a4 ,%ort title 
,?is ,act may be cit$ z ! ,educators    
,exp5se ,d$uction ,mod]nization ,act (  
#bjbb4  #b4 ,increase 9 d$uction = c]ta9
 exp5ses ( elem5t>y & second>y s*ool    
tea*]s  7a7 ,9 g5]al ,section           
#fb7;a77#b77;,d7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$-- 7#a7 by /rik+  
elem5t>y & second>y s*ool tea*]s 9 !    
head+ & ins]t+ eligible educators1 &    
7#b7 by /rik+ #bej & ins]t+ #a1jjj4  7b7
 ,con=m+ am5dm5ts ,section #fb7;d77#c7 (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$-- 7#a7 by /rik+ #bjae & ins]t+    

#bjbb1  7#b7 by /rik+ #bej & ins]t+     
#a1jjj1 &  7#c7 by /rik+ cal5d> ye>     
#bjad & ins]t+ cal5d> ye> #bjba4  7c7   
,effective date ,! am5dm5ts made by ?is 
section %all apply ) respect to taxable 
ye>s beg9n+ ,decemb] #ca1 #bjba4