,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #idbf  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #bd1 #bjbf,mr4  
,figures 7= himself & ,mrs4 ,mc,iver7   
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to e/abli% a d$uction =   
qualifi$ y\? program exp5ditures4  #a4  
,%ort title ,?is ,act may be cit$ z !   
,af=dable ,y\? ,enri*m5t ,opportunities 
,act4  #b4 ,d$uction = qualifi$ y\?     
program exp5ditures  7a7 ,9 g5]al ,"p   
,,vii ( sub*apt] ,b ( *apt] #a ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #bba ! foll[+ new
 section3  #bbb4 ,qualifi$ y\? program  
exp5ditures  7a7 ,all[ance ( d$uction ,9
 ! case ( an individual1 !re %all be    
all[$ z a d$uction = ! taxable ye> an   
am\nt equal to ! qualifi$ y\? program   
exp5ditures paid or incurr$ by ! taxpay]
 dur+ su* taxable ye>4  7b7 ,limitations
  7#a7 ,9 g5]al ,! d$uction all[$ by    
subsection 7a7 = ! taxable ye> %all n   

exce$ #e1jjj4  7#b7 ,limitation bas$ on 
modifi$ adju/$ gross income  7,a7 ,9    
g5]al ,no d$uction %all be all[$ "u     
subsection 7a7 = any taxable ye> if !   
modifi$ adju/$ gross income ( ! taxpay] 
= ! taxable ye> exce$s ! ?re%old am\nt4 
7,b7 ,?re%old am\nt ,= purposes (       
subp>agraph 7,a71 ! t]m ?re%old am\nt   
means-- 7i7 #bjj1jjj 9 ! case ( a jo9t  
return or a surviv+ sp\se 7z def9$ 9    
section #b7;a771  7ii7 #aej1jjj 9 ! case
 ( a head ( h\sehold1 &  7iii7 #ajj1jjj 
9 ! case ( a taxpay] n describ$ 9 clause
 7i7 or 7ii74  7,c7 ,modifi$ adju/$     
gross income ,= purposes ( ?is p>agraph1
 ! t]m modifi$ adju/$ gross income means
 adju/$ gross income increas$ by any    
am\nt exclud$ f gross income "u section 
#iaa1 #ica1 or #icc4  7c7 ,dep5d5ts n   
eligible = d$uction ,no d$uction %all be
 all[$ by ?is section to an individual =
 ! taxable ye> if a d$uction "u section 
#aea ) respect to su* individual is     
all[$ to ano!r taxpay] = ! taxable ye>  
beg9n+ 9 ! cal5d> ye> 9 :i* su*         

individual's taxable ye> beg9s4  7d7    
,def9itions ,= purposes ( ?is section-- 
7#a7 ,qualifi$ y\? program exp5diture ,!
 t]m qualifi$ y\? program exp5diture    
means any exp5diture = any dep5d5t ( !  
taxpay] :o has n atta9$ age #ai z ( !   
date ( su* exp5diture to p>ticipate 9   
any qualifi$ y\? program4 ,su* t]m      
includes any exp5diture = equipm5t1     
tra9+1 digital plat=ms1 or fees relat$  
to p>ticipat+ 9 su* a program4  7#b7    
,qualifi$ y\? program ,! t]m qualifi$   
y\? program means-- 7,a7 any tutor+ or  
academic enri*m5t program or activity ! 
purpose ( :i* is to improve /ud5t       
academic p]=mance or support /ud5t      
success1  7,b7 any a?letic program or   
activity1 includ+ practices1            
competitions1 tra9+1 or skills          
developm5t1  7,c7 any arti/ic enri*m5t  
program or activity ! purpose ( :i* is  
to provide /ructur$ in/ruction 9        
fur!rance ( enhanc+ /ud5t pr(ici5cy 9 ! 
arts1 includ+ practices1 rehe>sals1 &   
p]=mances1 &  7,d7 any o!r program      

det]m9$ by ! ,secret>y1 9 consultation )
 ! ,secret>y ( ,education1 to be        
appropriate = y\? enri*m5t4  7#c7       
,dep5d5t ,! t]m dep5d5t has ! mean+ giv5
 su* t]m by section #aeb 7det]m9$ )\t   
reg>d to subsections 7b77#a71 7b77#b71 &
 7d77#a77;,b7 !re(74  7e7 ,d5ial ( d\ble
 b5efit ,no d$uction %all be all[$ "u   
?is section = any am\nt = :i* a d$uction
 is all[able "u any o!r provision ( ?is 
*apt]4  7f7 ,inflation adju/m5t  7#a7 ,9
 g5]al ,9 ! case ( any taxable ye>      
beg9n+ aft] #bjbg1 ea* doll> am\nt      
conta9$ 9 p>agraphs 7#a7 & 7#b77;,b7 (  
subsection 7b7 %all be increas$ by an   
am\nt equal to-- 7,a7 su* doll> am\nt1  
multipli$ by  7,b7 ! co/-(-liv+ adju/m5t
 det]m9$ "u section #a7;f77#c7 = !      
cal5d> ye> 9 :i* ! taxable ye> beg9s1   
det]m9$ by sub/itut+ cal5d> ye> #bjbf = 
cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 
!re(4  7#b7 ,r\nd+ ,if any increase "u  
?is subsection is n a multiple ( #ajj1  
su* increase %all be r\nd$ to ! next    
l[e/ multiple ( #ajj4  4  7b7 ,cl]ical  

am5dm5t ,! table ( sections = "p ,,vii (
 sub*apt] ,b ( *apt] #a ( su* ,code is  
am5d$ by ins]t+ aft] ! item relat+ to   
section #bba ! foll[+ new item3 ,sec4   
#bbb4 ,qualifi$ y\? program exp5ditures4
  7c7 ,effective date ,! am5dm5ts made  
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjbf4