,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajdjc  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,septemb] #ae1        
#bjbf,mr4 ,v9dman introduc$ ! foll[+    
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
e/abli% a refundable tax cr$it = s*ool  
supplies4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,back to ,s*ool ,tax ,cr$it
 ,act4  #b4 ,back to s*ool tax cr$it    
7a7 ,9 g5]al ,subp>t ,c ( "p ,,iv (     
sub*apt] ,a ( *apt] #a is am5d$ by      
ins]t+ aft] section #cf;,b ! foll[+ new 
section3  #cf;,c4 ,back to s*ool tax    
cr$it  7a7 ,9 g5]al ,9 ! case ( any     
individual1 !re %all be all[$ z a cr$it 
aga9/ ! tax impos$ by ?is subtitle = any
 taxable ye> an am\nt equal to ! less]  
(-- 7#a7 ! am\nt ( qualifi$ s*ool supply
 exp5ses paid by ! taxpay] dur+ su*     
taxable ye> ) respect to ea* qualify+   
dep5d5t *ild ( ! taxpay]1 &  7#b7 #bej4 
7b7 ,cr$it det]m9$ sep>ately = ea*      
qualify+ dep5d5t *ild ,! cr$it "u       

subsection 7a7 %all be det]m9$ sep>ately
 ) respect to ea* qualify+ dep5d5t *ild 
( ! taxpay]4  7c7 ,qualifi$ s*ool supply
 exp5ses ,= purposes ( ?is section1 !   
t]m qualifi$ s*ool supply exp5ses means1
 ) respect to any qualify+ dep5d5t *ild 
( ! taxpay]1 am\nts paid by ! taxpay] = 
supplies 7includ+ backpacks1 notebooks1 
fold]s & b9d]s1 calculators1 lun* boxes1
 writ+ in/rum5ts1 & s*ool uni=ms7       
necess>y = ! att5dance ( su* *ild at a  
public1 private1 or home s*ool provid+  
prim>y or second>y education4  7d7      
,qualify+ dep5d5t *ild ,= purposes ( ?is
 section1 ! t]m qualify+ dep5d5t *ild   
means any dep5d5t ( ! taxpay] :o-- 7#a7 
is a qualify+ *ild ( ! taxpay]1 &  7#b7 
has n atta9$ age #ag z ( ! close ( !    
taxable ye>4  4  7b7 ,con=m+ am5dm5ts   
7#a7 ,section #fbaa7;b77#d77;,a7 is     
am5d$ by ins]t+ #cf;,c1 aft] #cf;,b14   
7#b7 ,section #acbd7;b77#b7 ( title #ca1
 ,unit$ ,/ates ,code1 is am5d$ by ins]t+
 #cf;,c1 aft] #cf;,b14  7#c7 ,! table ( 
sections = subp>t ,c ( "p ,,iv (        

sub*apt] ,a ( *apt] #a is am5d$ by      
ins]t+ aft] ! item relat+ to section    
#cf;,b ! foll[+ new item3  ,sec4 #cf;,c4
 ,back to s*ool tax cr$it4  4  7c7      
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4