,,ib ,union ,cal5d> ,no4 #ebj #aai?     
,,congress  #b;d ,session  ,h4 ,r4 #eccd
 ,report ,no4 #aai-fjj ,,9 ,,! ,,h\se   
,,( ,,repres5tatives  ,septemb] #aa1    
#bjbe,mr4 ,panetta 7= himself1 ,mr4     
,fitzpatrick1 ,ms4 ,goodl&]1 ,mr4       
,valadao1 ,mr4 ,davis ( ,ill9ois1 ,mr4  
,mull91 ,ms4 ,p+ree1 ,mr4 ,c>t] (       
,l\isiana1 ,ms4 ,craig1 ,mr4 ,pappas1 & 
,mr4 ,neguse7 introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,april #i1 #bjbf;,additional    
sponsors3 ,mr4 ,lawl]1 ,mr4 ,sor5s51    
,ms4 ,bynum1 ,ms4 ,fri$man1 ,mr4        
,got!im]1 ,mr4 ,olszewski1 ,ms4 ,tokuda1
 ,mr4 ,bresnahan1 ,mr4 ,subramanyam1    
,mr4 ,suozzi1 ,mr4 ,?an$>1 ,mr4 ,kean1 &
 ,ms4 ,tlaib  ,april #i1 #bjbf,report$ )
 an am5dm5t1 committ$ to ! ,committee ( 
! ,:ole ,h\se on ! ,/ate ( ! ,union1 &  
ord]$ to be printed,strike out all aft] 
! enact+ clause & ins]t ! "p pr9t$ 9    
italic,for text ( introduc$ bill1 see   
copy ( bill z introduc$ on ,septemb]    
#aa1 #bjbe  ,a ,,bill  ,to am5d !       

,int]nal ,rev5ue ,code ( #aihf to all[  
e>ly *ildhood educators to take !       
educator exp5se d$uction1 & = o!r       
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,support+ ,e>ly-*ildhood   
,educators' ,d$uctions ,act or ! ,,se$  
,act4  #b4 ,educator exp5se d$uction to 
include e>ly *ildhood educators  7a7 ,9 
g5]al ,section #fb7;d77#a7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$-- 7#a7 9 
subp>agraph 7,a71 by /rik+ a k9d]g>t5   
?r\gh grade #ab tea*] & ins]t+ an e>ly  
*ildhood or k9d]g>t5 ?r\gh grade #ab    
tea*]1 &  7#b7 9 subp>agraph 7,b71 to   
read z foll[s3  7,b7 ,s*ool ,! t]m s*ool
 means-- 7i7 9 ! case ( e>ly *ildhood   
education1 any s*ool or *ildc>e facility
 :i*-- 7,i7 provides educational or     
*ildc>e s]vices = m ?an #b individuals  
7o!r ?an individuals :o reside at !     
s*ool or facility7 :o h n atta9$ age #f1
 &  7,,ii7 op]ates at ! public exp5se or
 receives a fee1 paym5t1 or grant =     
provid+ su* s]vices = any ( !           
individuals 7reg>dless ( :e!r su* s*ool 

or facility is op]at$ = pr(it71 &  7ii7 
9 ! case ( elem5t>y education or        
second>y education 7k9d]g>t5 ?r\gh grade
 #ab71 any s*ool :i* provides su*       
education1 z det]m9$ "u ,/ate law4  4   
7b7 ,con=m+ am5dm5t ,section            
#fb7;a77#b77;,d7 ( su* ,code is am5d$ by
 /rik+ ,c]ta9 exp5ses ( elem5t>y &      
second>y s*ool tea*]s 9 ! head+ & ins]t+
 ,c]ta9 exp5ses ( e>ly *ildhood1        
elem5t>y1 & second>y s*ool tea*]s4  7c7 
,effective date ,! am5dm5ts made by ?is 
section %all apply to exp5ses paid or   
incurr$ 9 taxable ye>s beg9n+ aft]      
,decemb] #ca1 #bjbe4  ,april #i1        
#bjbf,report$ ) an am5dm5t1 committ$ to 
! ,committee ( ! ,:ole ,h\se on ! ,/ate 
( ! ,union1 & ord]$ to be pr9t$