,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #hjh  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #bh1 #bjbe,ms4
 ,p]ez 7= h]self & ,mr4 ,edw>ds7        
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to p]mit qualifi$ bus9ess 
trade exp5ses to be treat$ z qualifi$   
high] education exp5ses = purposes (    
#ebi acc\nts4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,fairness = ! ,trades  
,act4  #b4 ,qualifi$ bus9ess trade      
exp5ses treat$ z qualifi$ high]         
education exp5ses = purposes ( #ebi     
acc\nts  7a7 ,9 g5]al ,section          
#ebi7;e77#c7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by add+ at ! end !     
foll[+ new subp>agraph3  7,c7 ,qualifi$ 
bus9ess trade exp5ses ,! t]m qualifi$   
high] education exp5ses includes        
qualifi$ bus9ess trade exp5ses 7z def9$ 
9 subsection 7f774  4  7b7 ,qualifi$    
bus9ess trade exp5ses ,section #ebi is  
am5d$ by r$esignat+ subsection 7f7 z    

subsection 7g7 & by ins]t+ aft]         
subsection 7e7 ! foll[+ new subsection3 
7f7 ,qualifi$ bus9ess trade exp5ses ,=  
purposes ( ?is section-- 7#a7 ,9 g5]al  
,! t]m qualifi$ po/ bus9ess trade       
exp5ses means am\nts paid by ! designat$
 b5efici>y = specifi$ bus9ess prop]ty   
us$ by ! designat$ b5efici>y 9 a        
qualifi$ trade field4  7#b7 ,specifi$   
bus9ess prop]ty ,! t]m specifi$ bus9ess 
prop]ty means tangible prop]ty 7o!r ?an 
build+s7 :i* is ( a "* subject to !     
all[ance = depreciation4  7#c7 ,qualifi$
 trade field ,! t]m qualifi$ trade field
 means any field :i* is describ$ by "o (
 ! foll[+ ,national indu/ry codes ( !   
,nor? ,am]ican ,indu/ry ,classification 
,sy/em3 #aacaaj1 #aacbaj1 #aaccaj1      
#aadaaa1 #aadaab1 #aadaai1 #aadbaj1     
#aaecaj1 #bcfaae1 #bcfaaf1 #bcfaag1     
#bcfaah1 #bcfbaj1 #bcfbbj1 #bcgaaj1     
#bcgabj1 #bcgacj1 #bcgbaj1 #bcgcaj1     
#bcgiij1 #bchaaj1 #bchabj1 #bchacj1     
#bchadj1 #bchaej1 #bchafj1 #bchagj1     
#bchaij1 #bchbaj1 #bchbbj1 #bchbij1     

#bchcaj1 #bchcbj1 #bchccj1 #bchcdj1     
#bchcej1 #bchcij1 #bchiaj1 #bchiij1     
#haaaaa1 #haaaad1 #haaaih1 #haabaj1     
#haacaj1 #haadaa1 #haadab1 #haadbj1     
#haadcj1 or #haadij4  4  7c7 ,effective 
date ,! am5dm5ts made by ?is section    
%all apply to exp5ses paid 9 taxable    
ye>s beg9n+ aft] ! date ( ! enactm5t (  
?is ,act4