,i #aai? ,,congress #b;d ,session ,h4 ,r4 #ajdac ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,septemb] #af1 #bjbf,mr4 ,smi? ( ,nebraska 7= himself1 ,mr4 ,ow5s1 & ,mr4 ,walb]g7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to increase ! qualifi$ elem5t>y & second>y education s*ol>%ips cr$it limit = m>ri$ taxpay]s fil+ a jo9t return4 #a4 ,qualifi$ elem5t>y & second>y education s*ol>%ips cr$it limit = m>ri$ taxpay]s fil+ jo9tly 7a7 ,9 g5]al ,section #be;,f7b77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ 7#bjj p]c5t su* am\nt 9 ! case ( a jo9t return7 be=e ! p]iod at ! end4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4