,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #dccj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #aj1 #bjbe,ms4  
,jacobs introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways &       
,means1 & 9 addition to ! ,committee on 
,education & ,work=ce1 = 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 e/abli% ! ,e>ly
 ,*ildhood ,education ,tru/ ,fund       
consi/+ ( am\nts paid = ! e/ate tax &   
made available to fund *ild c>e s]vices1
 & = o!r purposes4  #a4 ,e>ly *ildhood  
education tru/ fund  7a7 ,9 g5]al       
,sub*apt] ,a ( ,*apt] #ih ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new section3  #ieab4  
,e>ly *ildhood education tru/ fund  7a7 
,creation ( tru/ fund ,!re is h]eby     
e/abli%$ 9 ! ,treasury ( ! ,unit$ ,/ates
 a tru/ fund to be kn[n z ! ,e>ly       
,*ildhood ,education ,tru/ ,fund1       

consi/+ ( su* am\nts z may be           
appropriat$ or cr$it$ to su* ,tru/ ,fund
 z provid$ 9 ?is section or section     
#ifjb7;b74  7b7 ,transf] to tru/ fund ( 
am\nts equival5t to c]ta9 taxes ,!re are
 h]eby appropriat$ to ! ,e>ly ,*ildhood 
,education ,tru/ ,fund #ae p]c5t ( !    
am\nt equival5t to ! taxes receiv$ 9 !  
,treasury "u section #bjja 9 ea* cal5d> 
ye>1 ( :i* n less ?an #be p]c5t %all be 
made available to c>ry out subsection   
7e74  7c7 ,exp5ditures f tru/ fund      
,am\nts 9 ! ,e>ly ,*ildhood ,education  
,tru/ ,fund %all be available to c>ry   
out subsection 7e74  7d7 ,supplem5tal   
appropriation ,am\nts made available "u 
?is section are au?oriz$ 9 addition to  
any o!r am\nts au?oriz$ to c>ry out !   
,*ild ,c>e & ,developm5t ,block ,grant  
,act ( #aiij 7#db ,u4,s4,c4 #ihehm74    
7e7 ,grants ,f ! am\nts made available  
"u subsection 7c7 & "u ! au?ority (     
section #feh,o ( ! ,*ild ,c>e &         
,developm5t ,block ,grant ,act ( #aiij  
7#db ,u4,s4,c4 #ihehm71 ! ,secret>y (   

,heal? & ,human ,s]vices %all aw>d to   
ea* lead ag5cy a *ild c>e supply grant1 
)\t reg>d to ! requirem5ts 9            
subp>agraphs 7,c7 & 7,e7 ( section      
#feh;,e7c77#c71 & 9 section #feh;,g1 ( !
 ,*ild ,c>e & ,developm5t ,block ,grant 
,act ( #aiij 7#db ,u4,s4,c4             
#iheh;c7c77#c71 #iheh;e74 ,su* grant    
%all be allott$ 9 accordance ) section  
#feh,o ( ! ,*ild ,c>e & ,developm5t     
,block ,grant ,act ( #aiij 7#db         
,u4,s4,c4 #ihehm74  4  7b7 ,cl]ical     
am5dm5t ,! table ( sections = sub*apt]  
,a ( *apt] #ih ( su* ,code is am5d$ by  
add+ at ! end ! foll[+ new item3  ,sec4 
#ieab4 ,e>ly ,*ildhood ,education ,tru/ 
,fund4  4  7c7 ,effective date ,!       
am5dm5ts made by ?is section %all take  
effect on ,decemb] #ca1 #bjbe4  #b4     
,de9crease 9 e/ate & gift tax exemption 
7a7 ,9 g5]al ,section #bjaj7;c77#c7 ( ! 
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 9 subp>agraph 7,a71 by     
/rik+ #ae1jjj1jjj & ins]t+ #g1jjj1jjj1 &
  7#b7 9 subp>agraph 7,b7-- 7,a7 by     

/rik+ #bjaa & ins]t+ #bjbf1 &  7,b7 9   
clause 7ii71 by /rik+ #bjaj & ins]t+    
#bjbe4  7b7 ,effective date ,! am5dm5ts 
made by ?is section %all apply to e/ates
 ( dec$5ts dy+ & gifts made aft]        
,decemb] #ca1 #bjbe4