,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #fbgb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,novemb] #ba1         
#bjbe,ms4 ,mc,donald ,rivet 7= h]self & 
,mrs4 ,h9son7 introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to all[ c]ta9 *ild
 c>e exp5ses z qualifi$ exp5ses =       
purpose ( section #ebi ( su* ,code4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,e>ly ,education ,sav+s ,program ,act4  
#b4 ,*ild c>e exp5ses all[$ z qualifi$  
high] education exp5ses = purposes (    
section #ebi  7a7 ,9 g5]al ,section     
#ebi7;c7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#aj7 ,treatm5t ( c]ta9 
exp5ses associat$ ) *ild c>e  7,a7 ,9   
g5]al ,any ref]5ce 9 ?is subsection to !
 t]m qualifi$ high] education exp5se    
%all include a ref]5ce to am\nts paid = 
qualifi$ *ild c>e ( a designat$         
b5efici>y :ile su* b5efici>y is "u #e   
ye>s ( age4  7,b7 ,qualifi$ *ild c>e ,= 

purposes ( subp>agraph 7,a71 ! t]m      
qualifi$ *ild c>e means *ild c>e provid$
 by a c5t]-bas$ *ild c>e provid]1 a     
family *ild c>e provid]1 or ano!r       
provid] ( *ild c>e s]vices = comp5sation
 & on a regul> basis t-- 7i7 is n an    
individual :o is relat$ to all *ildr5 = 
:om *ild c>e s]vices are provid$1 &     
7ii7 is lic5s$1 regulat$1 or regi/]$ "u 
,/ate law4  4  7b7 ,effective date ,!   
am5dm5t made by ?is section %all apply  
to exp5ses paid or incurr$ aft] ! date (
 ! enactm5t ( ?is ,act4