,i #aah? ,,congress #b;d ,session ,h4 ,r4 #hiae ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,july #b1 #bjbd,mr4 ,h]n 7= himself1 ,mr4 ,wittman1 ,mr4 ,coll9s1 & ,mr4 ,f9/ad7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to exp& ! exp5ses treat$ z qualifi$ high] education exp5ses = purposes ( #ebi acc\nts to include additional elem5t>y & second>y s*ool exp5ses & c]ta9 po/second>y cr$5tial+ exp5ses4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,education & ,work=ce ,fre$om ,act4 #b4 ,additional elem5t>y1 second>y1 & home s*ool exp5ses treat$ z qualifi$ high] education exp5ses = purposes ( #ebi acc\nts 7a7 ,9 g5]al ,section #ebi7;c77#g7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ to read z foll[s3 7#g7 ,treatm5t ( elem5t>y & second>y tuition ,any ref]5ce 9 ?is section to ! t]m qualifi$ high] education exp5se %all include a ref]5ce to ! foll[+ exp5ses 9 connection ) enrollm5t or att5dance at1 or = /ud5ts enroll$ at or att5d+1 an elem5t>y or second>y public1 private1 or religi\s s*ool3 7,a7 ,tuition4 7,b7 ,curriculum & curricul> mat]ials4 7,c7 ,books or o!r in/ructional mat]ials4 7,d7 ,onl9e educational mat]ials4 7,e7 ,tuition = tutor+ or educational classes outside ( ! home1 includ+ at a tutor+ facility1 b only if ! tutor or in/ructor is n relat$ to ! /ud5t &-- 7i7 is lic5s$ z a tea*] 9 any ,/ate1 7ii7 has taught at an eligible educational in/itution1 or 7iii7 is a subject matt] exp]t 9 ! relevant subject4 7,f7 ,fees = a nationally /&>diz$ norm-ref]5c$ a*ievem5t te/1 an advanc$ placem5t exam9ation1 or any exam9ations relat$ to college or univ]sity admission4 7,g7 ,fees = dual enrollm5t 9 an in/itution ( high] education4 7,h7 ,educational !rapies = /ud5ts ) disabilities provid$ by a lic5s$ or accr$it$ practition] or provid]1 includ+ occupational1 behavioral1 physical1 & spee*-language !rapies4 ,su* t]m %all include exp5ses = ! purposes describ$ 9 subp>agraphs 7,a7 ?r\gh 7,h7 9 connection ) a homes*ool 7:e!r treat$ z a homes*ool or a private s*ool = purposes ( applicable ,/ate law74 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to di/ributions made aft] ! date ( ! enactm5t ( ?is ,act4 #c4 ,c]ta9 po/second>y cr$5tial+ exp5ses treat$ z qualifi$ high] education exp5ses = purposes ( #ebi acc\nts 7a7 ,9 g5]al ,section #ebi7;e77#c7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,c]ta9 po/second>y cr$5tial+ exp5ses ,! t]m qualifi$ high] education exp5ses includes qualifi$ po/second>y cr$5tial+ exp5ses 7z def9$ 9 subsection 7f774 4 7b7 ,qualifi$ po/second>y cr$5tial+ exp5ses ,section #ebi is am5d$ by r$esignat+ subsection 7f7 z subsection 7g7 & by ins]t+ aft] subsection 7e7 ! foll[+ new subsection3 7f7 ,qualifi$ po/second>y cr$5tial+ exp5ses ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m qualifi$ po/second>y cr$5tial+ exp5ses means-- 7,a7 tuition1 fees1 books1 supplies1 & equipm5t requir$ = ! enrollm5t or att5dance ( a designat$ b5efici>y 9 a recogniz$ po/second>y cr$5tial program1 or any o!r exp5se incurr$ 9 connection ) enrollm5t 9 or att5dance at a recogniz$ po/second>y cr$5tial program if su* exp5se w\ld1 if incurr$ 9 connection ) enrollm5t or att5dance at an eligible educational in/itution1 be cov]$ "u subsection 7e77#c77;,a71 7,b7 fees = te/+ if su* te/+ is requir$ to obta9 or ma9ta9 a recogniz$ po/second>y cr$5tial1 & 7,c7 fees = cont9u+ education if su* education is requir$ to ma9ta9 a recogniz$ po/second>y cr$5tial4 7#b7 ,recogniz$ po/second>y cr$5tial program ,= purposes ( ?is subp>agraph1 ! t]m recogniz$ po/second>y cr$5tial program means any program to obta9 a recogniz$ po/second>y cr$5tial if-- 7,a7 su* program is includ$ on a ,/ate li/ prep>$ "u section #abb7;d7 ( ! ,work=ce ,innovation & ,opportunity ,act 7#bi ,u4,s4,c4 #caeb7;d771 7,b7 su* program is li/$ 9 ! ,,weams ,public directory 7or successor directory7 ma9ta9$ by ! ,dep>tm5t ( ,vet]ans ,affairs1 7,c7 an exam9ation 7develop$ or adm9i/]$ by an organization widely recogniz$ z provid+ reputable cr$5tials 9 ! occupation7 is requir$ to obta9 or ma9ta9 su* cr$5tial & su* organization recognizes su* program z provid+ tra9+ or education :i* prep>es individuals to take su* exam9ation1 or 7,d7 su* program is id5tifi$ by ! ,secret>y1 aft] consultation ) ! ,secret>y ( ,labor1 z be+ a reputable program = obta9+ a recogniz$ po/second>y cr$5tial = purposes ( ?is subp>agraph4 7#c7 ,recogniz$ po/second>y cr$5tial ,! t]m recogniz$ po/second>y cr$5tial means-- 7,a7 any po/second>y employm5t cr$5tial t is indu/ry recogniz$1 includ+-- 7i7 any po/second>y employm5t cr$5tial issu$ by a program t is accr$it$ by ! ,in/itute = ,cr$5tial+ ,excell5ce1 ! ,national ,commission on ,c]tify+ ,ag5cies1 or ! ,am]ican ,national ,/&>ds ,in/itute1 7ii7 any po/second>y employm5t cr$5tial t is includ$ 9 ! ,cr$5tial+ ,opportunities ,on-,l9e 7,,cool7 directory ( cr$5tial+ programs 7or successor directory7 ma9ta9$ by ! ,dep>tm5t ( ,def5se or by any bran* ( ! ,arm$ ,s]vices1 & 7iii7 any po/second>y employm5t cr$5tial id5tifi$ = purposes ( ?is clause by ! ,secret>y1 aft] consultation ) ! ,secret>y ( ,labor1 z be+ indu/ry recogniz$1 7,b7 any c]tificate ( completion ( an appr5tice%ip t is regi/]$ & c]tifi$ ) ! ,secret>y ( ,labor "u ! ,national ,appr5tice%ip ,act 7#bi ,u4,s4,c4 #ej71 7,c7 any occupational or pr(essional lic5se issu$ or recogniz$ by a ,/ate or ! ,f$]al ,gov]nm5t 7& any c]tification t satisfies a condition = obta9+ su* a lic5se71 & 7,d7 any recogniz$ po/second>y cr$5tial z def9$ 9 section #c7eb7 ( ! ,work=ce ,innovation & ,opportunity ,act 7#bi ,u4,s4,c4 #cajb74 4 7c7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to di/ributions made aft] ! date ( ! enactm5t ( ?is ,act4