,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #dbdh  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #bg1 #bjbe,mr4  
,web] ( ,texas 7= himself1 ,mrs4 ,luna1 
& ,mr4 ,evans ( ,colorado7 introduc$ !  
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means1 & 9       
addition to ! ,committee on ! ,judici>y1
 = a p]iod to be subsequ5tly det]m9$ by 
! ,speak]1 9 ea* case = consid]ation (  
su* provisions z fall )9 ! jurisdiction 
( ! committee conc]n$  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 provide = an exclusion f gross income =
 comp5sation ( c]ta9 s*ool res\rce      
(fic]s & ! ,omnibus ,crime ,control &   
,safe ,/reets ,act ( #aifh to make s*ool
 res\rce (fic]s eligible = public safety
 (fic] dea? b5efits4  #a4 ,%ort title   
,?is ,act may be cit$ z ! ,s*ool        
,res\rce ,(fic] ,re=m ,act4  #b4        
,exclusion ( comp5sation ( c]ta9 s*ool  
res\rce (fic]s  7a7 ,employee           
comp5sation  7#a7 ,9 g5]al ,"p ,,iii (  
sub*apt] ,b ( *apt] #a ( ! ,int]nal     

,rev5ue ,code ( #aihf is am5d$ by ins]t+
 be=e section #adj ! foll[+ new section3
  #aci;,j4 ,comp5sation ( c]ta9 s*ool   
res\rce (fic]s  7a7 ,9 g5]al ,gross     
income %all n include comp5sation       
receiv$ by a qualifi$ s*ool res\rce     
(fic] = s]vice z su* an (fic]4  7b7     
,qualifi$ s*ool res\rce (fic] ,=        
purposes ( ?is section1 ! t]m qualifi$  
s*ool res\rce (fic] means a retir$ peace
 (fic] :o is employ$ z an arm$ s*ool    
res\rce (fic] at an elem5t>y s*ool or   
second>y s*ool 7z su* t]ms are def9$ 9  
section #haja ( ! ,elem5t>y & ,second>y 
,education ,act ( #aife74  7c7 ,retir$  
peace (fic] ,= purposes ( ?is section1 !
 t]m retir$ peace (fic] means an        
individual :o is sep>at$ f s]vice 9 good
 /&+ f s]vice ) a ,/ate or local ag5cy z
 a law en=cem5t (fic]4  4  7#b7 ,cl]ical
 am5dm5t ,! table ( sections = "p ,,iii 
( sub*apt] ,b ( *apt] #a is am5d$ by    
ins]t+ be=e ! item relat+ to section    
#adj ! foll[+ new item3  ,sec4 #aci;,j4 
,comp5sation ( c]ta9 s*ool res\rce      

(fic]s4  4  7b7 ,payroll taxes ,section 
#caba7;a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by /rik+ or at ! end (   
p>agraph 7#bb77;,b71 by /rik+ ! p]iod at
 ! end ( p>agraph 7#bc7 & ins]t+ 2 or1 &
 by ins]t+ aft] p>agraph 7#bc7 ! foll[+ 
new p>agraph3  7#bd7 any comp5sation :i*
 is excludable f ! gross income ( !     
employee "u section #aci;,j4  4  7c7    
,wage )hold+ ,section #cdja7;a7 ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ or at ! end ( p>agraph 7#bb71  
by /rik+ ! p]iod at ! end ( p>agraph    
7#bc7 & ins]t+ 1 or1 & by ins]t+ aft]   
p>agraph 7#bc7 ! foll[+ new p>agraph3   
7#bd7 = comp5sation :i* is excludable f 
! gross income ( ! employee "u section  
#aci;,j4  4  7d7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to comp5sation = s]vices aft] ! date ( !
 enactm5t ( ?is ,act4  #c4 ,s*ool       
res\rce (fic]s eligible = public safety 
(fic]s' dea? b5efits ,section #abjd7i7 (
 ! ,omnibus ,crime ,control & ,safe     
,/reets ,act ( #aifh 7#cd ,u4,s4,c4     

#ajbhd7i77 is am5d$ by ins]t+ s*ool     
res\rce1 aft] p>ole14