,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #gaae  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #ae1 #bjbf,mr4
 ,moore ( ,we/ ,virg9ia 7= himself1 ,mr4
 ,rulli1 ,mrs4 ,h9son1 ,mr4 ,goldman (  
,texas1 & ,mr4 ,moore ( ,alabama7       
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to e/abli% ,jump/>t       
,programs = sav+ = appr5tice%ip & trade 
occupation tra9+1 & = o!r purposes4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,jump/>t ,sav+s ,act4  #b4 ,jump/>t     
,program  7a7 ,9 g5]al ,"p ,,viii (     
sub*apt] ,f ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #ebi;,a ! foll[+ new      
section3  #ebi;,b4 ,jump/>t ,program    
7a7 ,9 g5]al ,a ,jump/>t ,program %all  
be exempt f taxation "u ?is subtitle4   
,not)/&+ ! prec$+ s5t5ce1 su* program   
%all be subject to ! taxes impos$ by    
section #eaa 7relat+ to imposition ( tax
 on unrelat$ bus9ess income ( *>itable  

organizations74  7b7 ,jump/>t ,program  
,= purposes ( ?is section-- 7#a7 ,9     
g5]al ,! t]m ,jump/>t ,program means a  
program e/abli%$ & ma9ta9$ by a ,/ate or
 ag5cy or in/rum5tality !re( "u :i* a   
p]son may make contributions to an      
acc\nt :i* is e/abli%$ = ! purpose (    
meet+ ! qualifi$ occupation1 pr(ession1 
or trade exp5ses ( ! designat$ b5efici>y
 ( ! acc\nt4  7#b7 ,additional          
requirem5ts ,a program %all n be treat$ 
z a ,jump/>t ,program unless su* program
 meets rules simil> to ! rules (        
p>agraphs 7#b71 7#c71 7#d71 7#e71 & 7#f7
 ( section #ebi7;b74  7c7 ,qualifi$     
occupation1 pr(ession1 or trade exp5ses 
,= purposes ( ?is section1 ! t]m        
qualifi$ occupation1 pr(ession1 or trade
 exp5ses means-- 7#a7 exp5ses 9         
connection ) complet+ an appr5tice%ip   
program regi/]$ & c]tifi$ ) ! ,dep>tm5t 
( ,labor1 z provid$ 9 ! ,act ( ,augu/   
#af1 #aicg 7commonly kn[n z ! ,national 
,appr5tice%ip ,act2 #ej ,/at4 #ffd1     
*apt] #ffc2 #bi ,u4,s4,c4 #ej et seq471 

7#b7 tuition1 fees1 books1 supplies1 &  
equipm5t requir$ = ! enrollm5t or       
att5dance ( a designat$ b5efici>y 9 an  
associate degree or c]tification program
 at a community & te*nical college1     
7#c7 fees = requir$ c]tification or     
lic5sure = ! b5efici>y to practice a    
trade or occupation1  7#d7 am\nts paid  
or incurr$ = ! pur*ase ( tools &        
equipm5t acquir$ by ! individual 9 !    
normal c\rse ( ! practice ( a trade or  
occupation1 &  7#e7 co/s incurr$ by !   
b5efici>y t are necess>y to e/abli% a   
bus9ess 9 a ,/ate 9 :i* ! b5efici>y w   
practice an occupation or pr(ession :5 !
 co/s are exclusively paid or incurr$ = 
! purpose ( e/abli%+ & op]at+ su*       
bus9ess4  7d7 ,tax treatm5t ( designat$ 
b5efici>ies & contributors ,= purposes (
 ?is section1 rules simil> to ! rules ( 
p>agraphs 7#a71 7#b71 7#c71 7#d71 & 7#e7
 ( section #ebi7;c7 %all apply to       
,jump/>t ,acc\nts 9 ! same mann] z      
appli$ to qualifi$ tuition programs     
describ$ 9 section                      

#ebi7;b77#a77;,a77ii74  7e7 ,designat$  
b5efici>y ,! t]m designat$ b5efici>y    
means-- 7#a7 ! individual designat$ at !
 comm5cem5t ( p>ticipation 9 ! ,jump/>t 
,program z ! b5efici>y ( am\nts paid 7or
 to be paid7 to ! program1 &  7#b7 9 !  
case ( a *ange 9 b5efici>ies "u rules   
simil> to ! rules ( section             
#ebi7;c77#c77;,c71 ! individual :o is ! 
new b5efici>y4  7f7 ,reports ,ea* (fic] 
or employee hav+ control ( ! ,jump/>t   
,program or _! designee %all make su*   
reports reg>d+ su* program to !         
,secret>y & to designat$ b5efici>ies )  
respect to contributions1 di/ributions1 
& su* o!r matt]s z ! ,secret>y may      
require4 ,! reports requir$ by ?is      
p>agraph %all be fil$ at su* "t & 9 su* 
mann] & furni%$ to su* individuals at   
su* "t & 9 su* mann] z may be requir$ by
 ! ,secret>y4  4  7b7 ,rollov] f        
qualifi$ tuition programs ,section      
#ebi7;c77#c77;,c77i7 ( su* ,code is     
am5d$ by /rik+ or at ! end ( subclause  
7,,ii71 by /rik+ ! p]iod at ! end (     

subclause 7,,iii7 & ins]t+ 1 or1 & by   
ins]t+ aft] subclause 7,,iii7 ! foll[+  
new subclause3  7,,iv7 to a ,jump/>t    
,program 7z def9$ 9 section             
#ebi;,b7b77#a77 ( ! designat$ b5efici>y 
or a memb] ( ! family ( ! designat$     
b5efici>y4  4  7c7 ,failure to provid$  
reports ,section #ffic7;a77#b7 ( su*    
,code is am5d$ by r$esignat+            
subp>agraphs 7,f7 & 7,g7 z subp>agraphs 
7,g7 & 7,e71 respectively1 & by ins]t+  
aft] subp>agraph 7,e7 ! foll[+ new      
subp>agraph3  7,f7 section #ebi;,b7f7   
7relat+ to ,jump/>t ,program71  4  7d7  
,cl]ical am5dm5t ,! table ( sections =  
"p ,,viii ( sub*apt] ,f ( *apt] #a is   
am5d$ by ins]t+ aft] ! item relat+ to   
section #ebi;,a ! foll[+ new item3      
,sec4 #ebi;,b4 ,jump/>t ,program4  4    
7e7 ,effective date ,! am5dm5t made by  
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjbe4