,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #ajdjj  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,decemb] #ab1         
#bjbd,ms4 ,moore ( ,wiscons9 7= h]self &
 ,mr4 ,gro?man7 introduc$ ! foll[+ bill2
 :i* 0 ref]r$ to ! ,committee on ,ways &
 ,means  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to cl>ify !       
def9ition ( applicable educational      
in/itution = purposes ( ! excise tax    
bas$ on ! income ( private colleges &   
univ]sities4  #a4 ,cl>ification (       
def9ition ( applicable educational      
in/itution = purposes ( excise tax bas$ 
on income ( private colleges &          
univ]sities  7a7 ,9 g5]al ,section      
#difh7;b77#a77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by ins]t+ bel[ ! 
graduate level aft] #ejj tuition-pay+   
/ud5ts4  7b7 ,effective date ,! am5dm5t 
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjbd4