,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #gaeg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #bj1 #bjbf,mr4
 ,fields introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to exclude f gross income
 up to ! fir/ #ej1jjj wages f employm5t 
z a ,k-#ab public s*ool tea*]4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,support+ ,tea*]s ,?r\gh ,tax ,fairness 
,act4  #b4 ,k-#ab public s*ool tea*]    
exclusion  7a7 ,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,m4 ,k-#ab public s*ool tea*]     
wages  7a7 ,9 g5]al ,9 ! case ( an      
individual1 gross income %all n include 
s mu* ( ! wages receiv$ by su*          
individual ) respect to employm5t z an  
eligible educator z does n exce$        
#ej1jjj4  7b7 ,def9itions & special     
rules ,= purposes ( ?is section-- 7#a7  
,eligible educator  7,a7 ,9 g5]al ,! t]m

 eligible educator means1 ) respect to  
any taxable ye>1 an individual :o = at  
lea/ #ijj h\rs dur+ a s*ool ye> end+    
dur+ ! taxable ye> is a k9d]g>t5 ?r\gh  
grade #ab tea*]1 in/ructor1 c\nselor1 or
 aide 9 a public elem5t>y or second>y   
s*ool4  7,b7 ,public s*ool  7i7 ,9 g5]al
 ,! t]m elem5t>y or second>y s*ool means
 any s*ool :i* provides elem5t>y        
education or second>y education 7includ+
 a *>t] s*ool71 z det]m9$ "u ,/ate law4 
7ii7 ,public s*ool ,! t]m public        
elem5t>y or second>y s*ool means any    
s*ool :i* provides su* education at     
public exp5se1 "u public sup]vision &   
direction1 & )\t tuition *>ge4  7#b7    
,increas$ limit = c]ta9 s*ools  7,a7 ,9 
g5]al ,subsection 7a7 %all be appli$ by 
sub/itut+ #fe1jjj = #ej1jjj ) respect to
 an individual 9 ! case ( ea* ( !       
foll[+3 7i7 ,an eligible educator :o    
meets ! #ijj h\r requirem5t "u p>agraph 
7#a77;,a7 = ! taxable ye> ) respect to a
 s*ool n less ?an #ge p]c5t ( ! /ud5ts (
 :i* are eligible = free or r$uc$-co/   

lun*es "u ! s*ool lun* program e/abli%$ 
"u ! ,national ,s*ool ,lun* ,act4  7ii7 
,an eligible educator :o meets ! #ijj   
h\r requirem5t "u p>agraph 7#a77;,a7 = !
 taxable ye> ) respect to a s*ool locat$
 9 a rural area4  7iii7 ,an eligible    
educator :o meets ! #ijj h\r requirem5t 
"u p>agraph 7#a77;,a7 = ! taxable ye> z 
a tea*]1 in/ructor1 or aid 9 special    
education or sci5ce1 te*nology1 eng9e]+1
 or ma!matics4  7,b7 ,rural area ,=     
purposes ( ?is p>agraph1 ! t]m rural    
area any area o!r ?an-- 7i7 city or t[n 
t has a population ( great] ?an #ej1jjj 
inhabitants1 &  7ii7 any urbaniz$ area  
contigu\s & adjac5t to a city or t[n    
describ$ 9 clause 7i74  7#c7 ,wages ,!  
t]m wages means all remun]ation =       
s]vices p]=m$ by an employee = !        
employee's employ]1 b only to ! ext5t   
includible 9 gross income ( !           
individual4  7c7 ,regulations ,!        
,secret>y %all prescribe su* rules z may
 be necess>y to c>ry out ! purposes (   
?is section1 includ+ a process ?r\gh :i*

 elem5t>y & second>y s*ools c provide to
 eligible educators & ! ,secret>y       
/atem5ts demon/rat+ an individual z hav+
 met = any p]iod ! requirem5ts (        
subsection 7b77#a77;,a7 & any ( !       
requirem5ts ( clause 7i71 7ii71 or 7iii7
 ( subsection 7b77#b77;,a74  4  7b7     
,con=m+ am5dm5t ,! table ( sections = "p
 ,,iii ( sub*apt] ,b ( *apt] #a ( su*   
,code is am5d$ by ins]t+ be=e ! item    
relat+ to section #adj ! foll[+ new     
item3  ,sec4 #aci,m4 ,k-#ab public s*ool
 tea*] wages4  4  7c7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to taxable ye>s beg9n+ aft] ,decemb]   
#ca1 #bjbe4