,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #aejf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #ba1         
#bjbe,mr4 ,/eube 7= himself1 ,ms4 ,ross1
 ,mr4 ,moylan1 & ,mr4 ,davis ( ,nor?    
,c>ol9a7 introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to treat qualifi$ wat]   
compet5cy & wat] safety lesson exp5ses z
 m$ical exp5ses4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,safe ,wat]        
,in/ruction = ,m9ors ,act ( #bjbe or !  
,,swim ,act ( #bjbe4  #b4 ,c]ta9 am\nts 
paid = wat] compet5cy & life sav+ wat]  
safety lessons  7a7 ,9 g5]al ,section   
#bac7;d77#a7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by /rik+ or at ! end ( 
subp>agraph 7,c71 by /rik+ ! p]iod at ! 
end ( subp>agraph 7,d7 & ins]t+ 1 or1 & 
by ins]t+ aft] subp>agraph 7,d7 ! foll[+
 new subp>agraph3  7,e7 = qualifi$ wat] 
compet5cy & wat] safety lesson exp5ses4 
4  7b7 ,qualifi$ wat] compet5cy & wat]  
safety lesson exp5ses ,section #bac7;d7 

( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#ab7 ,qualifi$ wat]         
compet5cy & wat] safety lesson exp5ses  
7,a7 ,9 g5]al ,! t]m qualifi$ wat]      
compet5cy & wat] safety lesson exp5ses  
means am\nts paid to p>ticipate 9 basic 
wat] safety & basic swimm+ in/ruction or
 = equipm5t necess>y = su* p>ticipation4
  7,b7 ,ov]all doll> limitation ,!      
aggregate am\nt treat$ z wat] compet5cy 
& wat] safety exp5ses ) respect to any  
taxpay] = any taxable ye> %all n exce$  
#ejj 7#a1jjj 9 ! case ( a jo9t return or
 a head ( h\sehold 7z def9$ 9 section   
#b7;b774  7,c7 ,limitations relat$ to   
wat] compet5cy & wat] safety lessons    
,am\nts paid = lessons describ$ 9       
subp>agraph 7,a7 %all be treat$ z       
qualifi$ exp5ses only-- 7i7 if su*      
lessons are focus$ on wat] safety &     
compet5cy lessons & are n int5d$ =      
competitive swimm+ or tra9+ lessons1 &  
7ii7 9 ! case ( am\nts paid = any s+le  
item equipm5t1 su* am\nts d n exce$     

#ajj4  4  7c7 ,effective date ,!        
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4