,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #dgh  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #bd1          
#bjbc,mrs4 ,mill] ( ,we/ ,virg9ia       
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to all[ = ! inclusion (   
additional exp5ses 9 dep5d5t c>e        
,f,s,as1 & = o!r purposes4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,work+  
,families ,*ildc>e ,access ,act ( #bjbc 
or ! ,,wfca ,act ( #bjbc4  #b4          
,additional exp5ses includ$ 9 dep5d5t   
c>e assi/ance programs  7a7 ,9 g5]al    
,section #abi7;e7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$--  7#a7 9        
p>agraph 7#a71 by /rik+ or provision (1 
^? & ins]t+ or provision (1 qualifi$    
adoption exp5ses 7)9 ! mean+ ( section  
#acg7;d771 qualifi$ sports exp5ses1     
qualifi$ tutor+ exp5ses1 qualify+ art   
exp5ses1 or ^?1 &  7#b7 by add+ at ! end
 ! foll[+ new p>agraphs3  7#aj7         
,qualifi$ sports exp5ses ,! t]m qualifi$

 sports exp5ses means exp5ses paid or   
incurr$ = ! p>ticipation or in/ruction (
 a dep5d5t 9 a program ( physical       
ex]cise or physical activity4  7#aa7    
,qualifi$ tutor+ exp5ses ,! t]m qualifi$
 tutor+ exp5ses means exp5ses paid or   
incurr$ = ! p>ticipation or in/ruction (
 a dep5d5t 9 virtual or 9-p]son--  7,a7 
individual academic tutor+1 or  7,b7    
small-gr\p academic tutor+ 9 a gr\p (   
f\r /ud5ts or few]4  7#ab7 ,qualifi$ art
 exp5ses ,! t]m qualifi$ art exp5ses    
means exp5ses paid or incurr$ = !       
p>ticipation or in/ruction ( a dep5d5t 9
 a program ( music or art4  4  7b7      
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbb4  #c4   
,dep5d5t c>e exp5ses all[$ = *ildr5 &   
dep5d5ts up to age #ae  7a7 ,9 g5]al    
,section #abi7;e77#a7 ( ! ,int]nal      
,rev5ue ,code ( #aihf1 z am5d$ by       
section #a1 is am5d$-- 7#a7 by /rik+ or 
provision (1 qualifi$ adoption exp5ses &
 ins]t+ or provision (1 ) respect to a  

qualify+ individual1 qualifi$ adoption  
exp5ses1  7#b7 by /rik+ ,! t]m & ins]t+ 
! foll[+3  7,a7 ,9 g5]al ,! t]m  1 &    
7#c7 by add+ at ! end ! foll[+3  7,b7   
,special rule ,= purposes ( subp>agraph 
7,a71 ! t]m qualify+ individual has !   
mean+ giv5 9 p>agraph 7#a7 ( section    
#ba7;b71 except su* p>agraph %all be    
appli$ by sub/itut+ age #ae = age #ac4  
4  7b7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjbb4   
#d4 ,c>ry =w>d ( unus$ b5efits  7a7 ,9  
g5]al ,section #abi7;d7 ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#aj7  
,b5efit c>ry =w>d rules  7,a7 ,9 g5]al  
,a plan meets ! requirem5ts ( ?is       
p>agraph if x provides = ! automatic    
c>ry =w>d f ! close ( a plan ye> to !   
succe$+ plan ye> ( any aggregate unus$  
contributions total+ #bj or great]4     
7,b7 ,small balances ,= purposes (      
subp>agraph 7,a71 if an eligible        
employee c>ries a balance ( less ?an #bj

 at ! end ( a plan ye>1 su* employee may
 elect to c>ry =w>d su* balance to !    
next plan ye> or1 if su* employee makes 
no election1 su* balance may be =feit$4 
7,c7 ,exclusion f gross income ,no am\nt
 %all be includ$ 9 gross income "u ?is  
*apt] by reason ( any c>ry =w>d "u ?is  
p>agraph4  7,d7 ,coord9ation limits ,!  
maximum am\nt :i* may be contribut$ to a
 dep5d5t c>e assi/ance flexible sp5d+   
arrangem5t = any ye> to :i* an unus$    
am\nt is c>ri$ "u ?is p>agraph %all n be
 r$uc$ by su* unus$ am\nt4  4  7b7      
,con=m+ am5dm5t ,section #abe7;d77#b7 ( 
su* ,code is am5d$ by add+ at ! end !   
foll[+ new subp>agraph3  7,e7 ,exception
 = dep5d5t c>e assi/ance flexible sp5d+ 
arrangem5ts ,subp>agraph 7,a7 %all n    
apply to a dep5d5t c>e assi/ance        
flexible sp5d+ arrangem5t :i* con=ms to 
! b5efit c>ry =w>d rules ( section      
#abi7;d77#aj74  4  7c7 ,effective date  
,! am5dm5t made by ?is section %all     
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjbb4  #e4 ,increase (   

b5efits = dep5d5t c>e assi/ance programs
  7a7 ,9 g5]al ,section                 
#abi7;a77#b77;,a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ #e1jjj  
7#b1ejj & ins]t+ #ae1jjj 7#g1ejj4  7b7  
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbb4