,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #fdjb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,novemb] #ad1         
#bjbc,mr4 ,fe5/ra 7= himself & ,mr4     
,davis ( ,ill9ois7 introduc$ ! foll[+   
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
increase ! exclusion = educational      
assi/ance programs & to all[ ! exclusion
 ) respect to education-relat$ tools &  
te*nology4  #a4 ,%ort title ,?is ,act   
may be cit$ z ! ,upw>d ,mobility        
,enhancem5t ,act4  #b4 ,increase 9      
exclusion = educational assi/ance       
programs  7a7 ,9 g5]al ,section         
#abg7;a77#b7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ to read z foll[s3  7#b7
 ,maximum exclusion  7,a7 ,9 g5]al ,?is 
section %all apply only to ! fir/       
#ab1jjj ( educational assi/ance furni%$ 
to an individual dur+ a cal5d> ye>1 9 ! 
case ( assi/ance = education bel[ !     
graduate level4  7,b7 ,inflation        
adju/m5t ,9 ! case ( any cal5d> ye> aft]

 #bjbc1 ! doll> am\nt 9 subp>agraph 7,a7
 %all be increas$ by an am\nt equal to--
 7i7 su* doll> am\nt1 multipli$ by  7ii7
 ! co/-(-liv+ adju/m5t det]m9$ "u       
section #a7;f77#c7 = ! cal5d> ye> 9 :i* 
su* taxable ye> beg9s by sub/itut+      
cal5d> ye> #bjbb = cal5d> ye> #bjaf 9   
subp>agraph 7,a77ii7 !re(4  ,if any     
increase det]m9$ "u ?is subp>agraph is n
 a multiple ( #ej1 su* increase %all be 
r\nd$ to ! next l[e/ multiple ( #ej4  4 
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjbb4  #c4   
,exp5ses = education-relat$ tools &     
te*nology  7a7 ,9 g5]al ,section        
#abg7;c77#a7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by /rik+ equipm5t bo?  
places x appe>s 9 subp>agraphs 7,a7 &   
7,c7 !re( & ins]t+ education-relat$     
tools & te*nology & o!r equipm5t4  7b7  
,education-,relat$ tools & te*nology    
,section #abg7;c7 ( su* ,code is am5d$  
by add+ at ! end ! foll[+ new p>agraph3 
7#h7 ,education-relat$ tools & te*nology

 ,= purposes ( p>agraph 7#a71 ! t]m     
education-relat$ tools & te*nology      
includes any-- 7,a7 h& tools &          
con/ruction equipm5t1  7,b7 comput] or  
p]iph]al equipm5t 7z def9$ 9 section    
#afh7;i77#b77;,b771  7,c7 comput] s(tw>e
 7z def9$ 9 section #aig7;e77#c77;,b771 
7,d7 int]net access & relat$ s]vices    
7includ+ equipm5t or te*nology necess>y 
= int]net access71  7,e7 int]net1       
mobile1 or virtual reality le>n+ tools &
 te*nology1  7,f7 lic5sure fees1        
mat]ials1 or o!r equipm5t1 &  7,g7 any  
o!r tools or te*nology z det]m9$ by !   
,secret>y1  provid$ to an employee :i*  
is requir$ = ! education ( ! employee or
 9 connection ) a c\rse ( in/ruction = !
 employee1 or is requir$ 9 ord] = !     
employee to obta9 pr(essional           
advancem5t1 to obta9 any c]tification1  
lic5sure1 or employm5t "u any ,/ate1    
regional or national guidel9es or       
regulations applicable to a trade or o!r
 skill$ pr(ession1 or to ma9ta9 su* a   
c]tification1 lic5sure1 or employm5t    

?r\gh a cont9u+ education program4  4   
7c7 ,employee ret5tion (                
education-,relat$ tools & te*nology     
,section #abg7;c77#a7 ( su* ,code is    
am5d$ by /rik+ completion ( a c\rse (   
in/ruction1 & ins]t+ completion ( a     
c\rse ( in/ruction 7o!r ?an             
education-relat$ tools & te*nology n    
describ$ 9 p>agraph 7#h77;,d7714  7d7   
,effective date ,! am5dm5ts made by ?is 
section %all apply to am\nts paid or    
incurr$ on or aft] ! fir/ day ( ! cal5d>
 qu>t] :i* includes ! date ( ! enactm5t 
( ?is ,act4