,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #cegd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #bc1 #bjbe,ms4   
,mc,clellan 7= h]self & ,ms4 ,sn*ez7    
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to p]mit qualifi$         
di/ributions f section #ebi plans =     
c]ta9 transportation & p>k+ exp5ses4    
#a4 ,qualifi$ di/ributions f section    
#ebi plans = c]ta9 transportation & p>k+
 exp5ses  7a7 ,9 g5]al ,section         
#ebi7;e77#c77;,a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ & at !  
end ( clause 7ii71 by /rik+ ! p]iod at !
 end ( clause 7iii7 & ins]t+ 1 &1 & by  
ins]t+ aft] clause 7iii7 ! foll[+ new   
clause3  7iv7 reasonable exp5ses =      
transportation 7includ+ p>k+7 to su*    
eligible educational in/itution1 n 9    
excess ( ! all[ance 7applicable to !    
/ud5t7 = transportation includ$ 9 ! co/ 
( att5dance 7z def9$ 9 section #dgb ( ! 
,high] ,education ,act ( #aife 7#bj     

,u4,s4,c4 #ajhgll71 z 9 effect on ! date
 ( ! enactm5t ( ?is clause7 z det]m9$ by
 su* eligible educational in/itution4  4
  7b7 ,appr5tice%ip programs ,section   
#ebi7;c77#h7 ( su* ,code is am5d$ by    
ins]t+ & to reasonable exp5ses =        
transportation 7includ+ p>k+7 9         
connection ) su* p>ticipation be=e !    
p]iod at ! end4  7c7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to di/ributions made aft] ! date ( !    
enactm5t ( ?is ,act4