,,ii #aai? ,,congress #a/ ,session ,s4 #abdd ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,april #a 7legislative day1 ,m>* #ca71 #bjbe,mr4 ,cruz 7= himself & ,mr4 ,banks7 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,elem5t>y & ,second>y ,education ,act ( #aife to all[ p>5ts ( eligible milit>y dep5d5t *ildr5 to e/abli% ,milit>y ,education ,sav+s ,acc\nts1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,education ,sav+s ,acc\nts = ,milit>y ,families ,act ( #bjbe4 #b4 ,milit>y education sav+s acc\nts 7a7 ,9 g5]al ,title ,,vii ( ! ,elem5t>y & ,second>y ,education ,act ( #aife 7#bj ,u4,s4,c4 #ggja et seq47 is am5d$ by ins]t+ aft] section #gjab ! foll[+3 #gjab;,a4 ,milit>y education sav+s acc\nts 7a7 ,9 g5]al ,! ,secret>y ( ,education1 9 consultation ) ! ,secret>y ( ,def5se1 %all c>ry out a program "u :i* ! ,secret>y ( ,education %all-- 7#a7 at ! reque/ ( a p>5t ( an eligible milit>y dep5d5t *ild1 e/abli% an acc\nt on behalf ( su* *ild 7to be kn[n z a ,milit>y ,education ,sav+s ,acc\nt7 into :i* ! ,secret>y %all deposit funds 9 an am\nt det]m9$ "u subsection 7d72 & 7#b7 e/abli% a proc$ure "u :i* ! p>5t ( ! *ild may use funds 9 ! acc\nt to pay = ! educational exp5ses ( ! *ild 9 accordance ) ?is section4 7b7 ,application 7#a7 ,9 g5]al ,to be eligible to p>ticipate 9 ! program "u ?is section = a s*ool ye>1 a p>5t ( an eligible milit>y dep5d5t *ild %all submit an application to ! ,secret>y 9 accordance ) ?is subsection4 7#b7 ,application process ,9 c>ry+ out p>agraph 7#a71 ! ,secret>y %all-- 7,a7 accept applications on a ye>-r\nd basis & e/abli% proc$ures = approv+ applications 9 an exp$iti\s mann]2 & 7,b7 create a /&>diz$ =m t p>5ts c use to apply = ! program & ensure t su* =m is readily available 9 writt5 & electronic =mats1 includ+ on a publicly accessible website4 7#c7 ,approval ,subject to ! availability ( funds to c>ry out ?is section1 ! ,secret>y %all approve ! application ( a p>5t to e/abli% a ,milit>y ,education ,sav+s ,acc\nt if-- 7,a7 ! application is submitt$ 9 accordance ) ! application process e/abli%$ by ! ,secret>y pursuant to ?is subsection2 7,b7 ! application demon/rates t ! *ild on ^: behalf ! ,milit>y ,education ,sav+s ,acc\nt is to be e/abli%$ is an eligible milit>y dep5d5t *ild2 & 7,c7 ! p>5t :o submits ! application ent]s into a writt5 agreem5t ) ! ,secret>y "u :i* ! p>5t agrees-- 7i7 to provide ! *ild ) in/ruction 91 at m9imum1 ! fields ( read+1 language1 ma!matics1 sci5ce1 & social /udies2 7ii7 to n enroll ! *ild 9 a public elem5t>y s*ool or a public second>y s*ool1 on a full-"t basis :ile p>ticipat+ 9 ! program2 7iii7 to use funds 9 ! ,milit>y ,education ,sav+s ,acc\nt only = ! purposes au?oriz$ "u ?is section2 & 7iv7 to comply ) all o!r requirem5ts ( ?is section4 7#d7 ,r5ewals ,! ,secret>y %all e/abli% a process = ! automatic r5ewal ( a previ\sly e/abli%$ ,milit>y ,education ,sav+s ,acc\nt except 9 cases 9 :i*-- 7,a7 ! p>5ts ( ! *ild on ^: behalf ! acc\nt 0 e/abli%$ *oose n to r5ew ! acc\nt2 or 7,b7 ! acc\nt 0 us$ to commit fraud or 0 o!rwise n us$ 9 accordance ) ! requirem5ts ( ?is section4 7c7 ,priority 9 ! ev5t ( insuffici5t funds 7#a7 ,9 g5]al ,if ! funds appropriat$ to c>ry out ?is section are insuffici5t to enable ! ,secret>y to e/abli% & fully fund a ,milit>y ,education ,sav+s ,acc\nt = ea* eligible milit>y dep5d5t *ild ^: p>5t has an application approv$ "u subsection 7b7 = a s*ool ye>1 ! ,secret>y %all-- 7,a7 fir/ r5ew & fully fund previ\sly e/abli%$ ,milit>y ,education ,sav+s ,acc\nts2 & 7,b7 if funds rema9 available aft] r5ew+ all acc\nts "u subp>agraph 7,a71 conduct ! lott]y describ$ 9 p>agraph 7#c7 to select ! *ildr5 on ^: behalf acc\nts w be e/abli%$ us+ ! rema9+ funds4 7#b7 ,transf] au?ority ,not)/&+ any o!r provision ( law1 ! ,secret>y may transf] am\nts f any acc\nt ( ! ,dep>tm5t ( ,education to r5ew & fully fund previ\sly e/abli%$ ,milit>y ,education ,sav+s ,acc\nts "u p>agraph 7#a77;,a74 ,! au?ority to transf] am\nts "u ! prec$+ s5t5ce %all n be subject to any transf] or reprogramm+ requirem5ts "u any o!r provision ( law4 7#c7 ,lott]y ,! lott]y describ$ 9 ?is p>agraph is a lott]y 9 :i*-- 7,a7 sibl+s ( *ildr5 on ^: behalf ,milit>y ,education ,sav+s ,acc\nts h previ\sly be5 e/abli%$ h ! highe/ probability ( selection2 7,b7 *ildr5 ( enli/$ memb]s h ! next-highe/ probability ( selection aft] ! *ildr5 describ$ 9 subp>agraph 7,a72 7,c7 *ildr5 ( w>rant (fic]s h ! next-highe/ probability ( selection aft] ! *ildr5 describ$ 9 subp>agraph 7,b72 & 7,d7 *ildr5 ( commission$ (fic]s h ! l[e/ probability ( selection4 7d7 ,am\nt ( deposits 7#a7 ,fir/ ye> ( program ,! am\nt ( funds deposit$ into ea* ,milit>y ,education ,sav+s ,acc\nt = ! fir/ s*ool ye> = :i* su* acc\nts are e/abli%$ "u ?is section %all be #f1jjj = ea* eligible milit>y dep5d5t *ild cov]$ by ! acc\nt4 7#b7 ,subsequ5t ye>s ,! am\nt ( funds deposit$ into ea* ,milit>y ,education ,sav+s ,acc\nt = any s*ool ye> aft] ! ye> describ$ 9 p>agraph 7#a71 %all be ! am\nt det]m9$ "u ?is subsection = ! previ\s s*ool ye> increas$ by a p]c5tage equal to ! p]c5tage increase 9 ! ,*a9$ ,consum] ,price ,index = ,all ,urban ,consum]s 7z publi%$ by ! ,bureau ( ,labor ,/ati/ics ( ! ,dep>tm5t ( ,labor7 ov] ! p]iod ( su* previ\s s*ool ye>4 7e7 ,use ( funds ,funds deposit$ into a ,milit>y ,education ,sav+s ,acc\nt = a s*ool ye> may be us$ by ! p>5t ( an eligible milit>y dep5d5t *ild to make paym5ts to a provid] ( a qualifi$ educational s]vice t is approv$ by ! ,secret>y "u subsection 7f77#a71 includ+ =-- 7#a7 co/s ( att5dance at a private elem5t>y s*ool or private second>y s*ool1 educational co-op1 micro-s*ool1 le>n+ pod1 or hybrid s*ool1 :i* may include a s*ool ( any k9d t has a religi\s mission2 7#b7 private onl9e le>n+ programs2 7#c7 private tutor+ or educational in/ruction outside ! home2 7#d7 individual classes1 extracurricul> activities & programs1 a?letic programs1 & educational trips provid$ by a s*ool ( any k9d or z "p ( a p>5t-direct$ curriculum2 7#e7 summ] camps & academic camps t take place at times o!r ?an ! summ]2 7#f7 ancill>y mat]ials z prescrib$ by a /ud5t's educational !rapi/ or a m$ical pr(essional to complete academic "w2 7#g7 textbooks1 curriculum programs1 or o!r in/ructional mat]ials1 includ+ any supplem5tal mat]ials requir$ by a curriculum program1 private s*ool1 private onl9e le>n+ program1 or a public s*ool1 or any p>5t-direct$ curriculum associat$ ) k9d]g>t5 ?r\gh grade #ab education2 7#h7 comput] h>dw>e or o!r te*nological devices t are us$ to help meet a *ild's educational ne$s1 except t su* h>dw>e or devices may n be pur*as$ by a p>5t m ?an once 9 an #ah-mon? p]iod2 7#i7 educational s(tw>e & applications2 7#aj7 uni=ms pur*as$ f or ?r\gh a private s*ool2 7#aa7 fees = nationally /&>diz$ assessm5t exams1 advanc$ placem5t exams1 any exams relat$ to college or univ]sity admission1 or tuition or fees = prep>atory c\rses = su* exams2 7#ab7 fees = summ] education programs & specializ$ aft]-s*ool education programs 7b n includ+ aft]-s*ool *ildc>e72 7#ac7 educational s]vices & !rapies1 includ+ occupational1 behavioral1 physical1 spee*-language1 & audiology !rapies2 7#ad7 fees = transportation paid to a fee-=-s]vice transportation provid] = ! *ild to travel to & f ! facilities ( a provid] ( qualifi$ educational s]vices2 7#ae7 co/s ( att5dance at an in/itution ( high] education2 7#af7 co/s associat$ ) an appr5tice%ip or o!r vocational tra9+ program2 7#ag7 fees = ,/ate-recogniz$ indu/ry c]tification exams1 & tuition or fees = prep>atory c\rses = su* exams2 7#ah7 contributions to a college sav+s acc\nt1 :i* may include contributions to a qualifi$ tuition program 7z def9$ 9 section #ebi7;b77#a77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 or o!r prepaid tuition plan (f]$ by a ,/ate2 or 7#ai7 any o!r educational s]vices approv$ by ! ,secret>y4 7f7 ,requirem5ts = provid]s ( qualifi$ educational s]vices 7#a7 ,regi/ration & approval ,! ,secret>y %all e/abli% & ma9ta9 a regi/ry ( provid]s ( qualifi$ educational s]vices t are approv$ to receive paym5ts f a ,milit>y ,education ,sav+s ,acc\nt4 ,! ,secret>y %all approve a provid] ( a qualifi$ educational s]vice "u subsection 7e7 to receive su* paym5ts if ! provid] demon/rates to ! ,secret>y t x is lic5s$ 9 ! ,/ate 9 :i* x op]ates to provide "o or m ( ! s]vices = :i* funds may be exp5d$ "u subsection 7e74 7#b7 ,surety bond 7,a7 ,9 g5]al ,! ,secret>y %all require ea* provid] ( a qualifi$ educational s]vice "u subsection 7e7 t receives #ajj1jjj or m 9 funds f ,milit>y ,education ,sav+s ,acc\nts 9 a s*ool ye> to po/ a surety bond1 9 an am\nt det]m9$ by ! ,secret>y1 = su* s*ool ye>4 7,b7 ,ret5tion ,! ,secret>y %all prescribe ! circum/ances "u :i* a surety bond "u subp>agraph 7,a7 may be reta9$ by ! ,secret>y4 7g7 ,transf] s*$ule 7#a7 ,9 g5]al ,subject to p>agraph 7#b71 ! ,secret>y %all make qu>t]ly transf]s ( ! am\nt calculat$ pursuant to subsection 7d7 = deposit into ! acc\nt ( ea* eligible milit>y dep5d5t *ild1 except t ! ,secret>y may make transf]s accord+ to ano!r transf] s*$ule if ! ,secret>y det]m9es t a transf] s*$ule o!r ?an qu>t]ly transf]s is necess>y = ! op]ation ( ! education sav+s acc\nt4 7#b7 ,*oice ( s*$ule ,! ,secret>y %all e/abli% a process "u :i* ! p>5t ( a *ild on ^: behalf a ,milit>y ,education ,sav+s ,acc\nt is e/abli%$ may *oose a transf] s*$ule o!r ?an a transf] s*$ule det]m9$ "u p>agraph 7#a74 7#c7 ,exp5se reports ,be=e receiv+ a transf] "u p>agraph 7#a7 or 7#b71 ! p>5t ( an eligible milit>y dep5d5t *ild on ^: behalf a ,milit>y ,education ,sav+s ,acc\nt is e/abli%$ %all submit to ! ,secret>y an exp5se report demon/rat+ h[ funds f ! mo/ rec5t transf] 7 exp5d$4 7h7 ,rollov] ,am\nts rema9+ 9 ! ,milit>y ,education ,sav+s ,acc\nt ( an eligible milit>y dep5d5t *ild at ! end ( a s*ool ye> %all rema9 available = use 9 accordance ) subsection 7e7 until ! date on :i* su* acc\nt t]m9ates "u subsection 7i74 7i7 ,t]m9ation & ,return ( funds 7#a7 ,t]m9ation ,! ,milit>y ,education ,sav+s ,acc\nt ( an eligible milit>y dep5d5t *ild %all t]m9ate on-- 7,a7 ! date on :i* ! *ild enrolls 9 a public elem5t>y s*ool or second>y s*ool on a full-"t basis2 7,b7 9 ! case ( a *ild :o is pursu+ po/second>y education1 ! e>li] (-- 7i7 ! date on :i* ! *ild completes po/second>y education2 or 7ii7 ! date on :i* ! *ild atta9s ! age ( #bb ye>s2 7,c7 9 ! case ( a *ild :o is an individual ) a disability1 ! date on :i* ! *ild atta9s ! age ( #bf ye>s2 or 7,d7 9 ! case ( an individual n describ$ 9 subp>agraph 7,b7 or 7,c71 ! e>li] (-- 7i7 ! date on :i* ! *ild atta9s ! age ( #bb ye>s2 or 7ii7 ! expiration ( any #b-ye> p]iod dur+ :i* funds 9 ! acc\nt are n us$ 9 accordance ) ?is section4 7#b7 ,return ( funds ,any funds rema9+ 9 a ,milit>y ,education ,sav+s ,acc\nt on ! date su* acc\nt t]m9ates "u p>agraph 7#a7 %all be return$ to ! ,treasury ( ! ,unit$ ,/ates & %all be us$ to c>ry out ! program "u ?is section4 7j7 ,compulsory att5dance requirem5ts ,a ,/ate t receives funds "u ?is title %all consid] a *ild ) a ,milit>y ,education ,sav+s ,acc\nt = a s*ool ye> z meet+ ! ,/ate's compulsory s*ool att5dance requirem5ts = su* s*ool ye>4 7k7 ,special rule ,9 ! case ( a *ild ) a ,milit>y ,education ,sav+s ,acc\nt :o att5ds a public s*ool on a less ?an full-"t basis 9 a s*ool ye>-- 7#a7 ! *ild may n att5d ! public s*ool free ( *>ge2 & 7#b7 funds 9 ! acc\nt1 9 an am\nt det]m9$ pursuant to an agreem5t betwe5 ! p>5t ( ! *ild & ! local educational ag5cy conc]n$1 %all be us$ to pay = ! *ild's co/s ( att5dance at su* s*ool4 7l7 ,tax treatm5t ( acc\nts 7#a7 ,9 g5]al ,a ,milit>y ,education ,sav+s ,acc\nt is exempt f taxation "u subtitle ,a ( ! ,int]nal ,rev5ue ,code ( #aihf4 7#b7 ,contributions & di/ributions ,= purposes ( subtitle ,a ( ! ,int]nal ,rev5ue ,code ( #aihf-- 7,a7 any contribution to a milit>y education sav+s acc\nt by ! ,secret>y "u ?is ,act %all n be includible 9 ! gross income ( ! individual = ^: b5efit su* acc\nt is ma9ta9$ or ! p>5t ( su* individual2 & 7,b7 any di/ribution f a milit>y education sav+s acc\nt :i* is p]mitt$ "u ?is ,act %all n be includible 9 ! gross income ( ! individual = ^: b5efit su* acc\nt is ma9ta9$ or ! p>5t ( su* individual4 7m7 ,fraud prev5tion & report+ ,! ,secret>y %all e/abli% a website & a telephone hotl9e t enable individuals to anonym\sly report suspect$ fraud 9 ! program "u ?is section4 ,! ,secret>y also %all conduct or contract = r&om1 qu>t]ly1 or annual audits ( acc\nts z ne$$ to ensure compliance ) ?is section4 7n7 ,contract au?ority ,! ,secret>y may ent] into "o or m contracts = ! purpose ( c>ry+ out ! responsibilities ( ! ,secret>y "u ?is section4 7o7 ,refunds ,! ,secret>y %all e/abli% a process "u :i* paym5ts f a ,milit>y ,education ,sav+s ,acc\nts to a provid] ( a qualifi$ educational s]vice "u subsection 7e7 %all be refund$ to ! acc\nt 9 ! ev5t ( fraud or nonp]=mance by ! provid]4 7p7 ,rules ( con/ruction 7#a7 ,nonag5cy ,a provid] ( a qualifi$ educational s]vice "u subsection 7e7 t receives a paym5t f a ,milit>y ,education ,sav+s ,acc\nt pursuant to ?is section %all n be consid]$ an ag5t ( ! ,/ate or ! ,f$]al ,gov]nm5t solely because ! provid] receiv$ su* paym5t4 7#b7 ,prohibition ( ,f$]al or ,/ate sup]vision or control ov] nonpublic education provid]s 7,a7 ,9 g5]al ,no?+ 9 ?is section %all be con/ru$ to p]mit1 all[1 enc\rage1 or au?orize any ,f$]al or ,/ate control or sup]vision ov] any aspect ( any provid] ( a qualifi$ educational s]vice1 includ+ a private1 religi\s1 or home education provid] 7)\t reg>d to :e!r a home education provid] is treat$ z a private s*ool or home s*ool "u ,/ate law74 ,?is section %all n be con/ru$ to exclude private1 religi\s1 or home education provid]s f p>ticipation 9 programs or s]vices "u ?is ,act4 7,b7 ,no religion-bas$ discrim9ation ,! ,secret>y %all n exclude1 discrim9ate aga9/1 or o!rwise disadvantage any provid] ( a qualifi$ educational s]vice ) respect to programs or s]vices "u ?is section bas$ 9 :ole or 9 "p on ! provid]'s religi\s education "* or affiliation1 includ+ religi\sly bas$ or mission-bas$ policies or practices4 7#c7 ,imposition ( additional requirem5ts ,no ,f$]al requirem5ts %all apply to a provid] ( a qualifi$ educational s]vice "u subsection 7e7 o!r ?an ! requirem5ts specifically set =? 9 ?is section4 ,no?+ 9 ?is section %all be con/ru$ to require a provid] ( a qualifi$ educational s]vice "u subsection 7e7 to alt] its cre$1 practices1 admissions policy1 or curriculum 9 ord] to be eligible to receive paym5ts f a ,milit>y ,education ,sav+s ,acc\nt4 7#d7 ,treatm5t ( assi/ance ,= purposes ( any ,f$]al law1 assi/ance provid$ "u ?is section %all be consid]$ assi/ance to ! eligible milit>y dep5d5t *ild or to ! p>5ts ( a *ild on ^: behalf a ,milit>y ,education ,sav+s ,acc\nt is e/abli%$ & %all n be consid]$ assi/ance to ! provid] ( a qualifi$ educational s]vice "u subsection 7e7 t uses or receives funds f a ,milit>y ,education ,sav+s ,acc\nt4 7q7 ,legal proce$+s 7#a7 ,burd5 ,9 any legal proce$+ 9 :i* a provid] ( a qualifi$ educational s]vice "u subsection 7e7 *all5ges a requirem5t impos$ by ! ,dep>tm5t ( ,education on ! provid]1 ! ,dep>tm5t %all h ! burd5 ( e/abli%+ t ! requirem5t is necess>y & does n impose any undue burd5 on ! provid]4 7#b7 ,limitation on liability 7,a7 ,9 g5]al ,no liability %all arise on ! "p ( an entity describ$ 9 subp>agraph 7,b7 solely because su* entity aw>ds1 uses1 or receives funds f a ,milit>y ,education ,sav+s ,acc\nt4 7,b7 ,entity describ$ ,! entities describ$ 9 ?is subp>agraph are ! foll[+3 7i7 ,! ,dep>tm5t ( ,education4 7ii7 ,an entity t ent]s into a contract ) ! ,secret>y pursuant to subsection 7n74 7iii7 ,an entity t provides a qualifi$ educational s]vice z describ$ 9 subsection 7e74 7#c7 ,int]v5tion 7,a7 ,9 g5]al ,except z provid$ 9 subp>agraph 7,b71 a p>5t ( an eligible milit>y dep5d5t *ild or a p>5t ( a *ild on ^: behalf a ,milit>y ,education ,sav+s ,acc\nt is e/abli%$ may int]v5e 9 any legal proce$+ 9 :i* ! con/itutionality ( ! program "u ?is section is *all5g$ "u a ,/ate con/itution or ! ,unit$ ,/ates ,con/itution4 7,b7 ,exception ,= purposes ( judicial adm9i/ration1 a c\rt may-- 7i7 limit ! numb] ( p>5ts all[$ to int]v5e 9 a proce$+ "u subp>agraph 7,a72 or 7ii7 require all p>5ts :o h int]v5$ 9 a proce$+ "u subp>agraph 7,a7 to file a jo9t brief1 except t no p>5t %all be requir$ to jo9 any brief fil$ on behalf ( a ,/ate t is a def5dant 9 ! proce$+4 7r7 ,adm9i/rative exp5ses ,! ,secret>y may use n m ?an #e p]c5t ( ! funds made available to c>ry out ?is section = ! direct co/s ( adm9i/]+ ,milit>y ,education ,sav+s ,acc\nts4 7s7 ,def9itions ,9 ?is section3 7#a7 ,! t]ms commission$ (fic]1 enli/$ memb]1 & w>rant (fic] h ! mean+s giv5 ^? t]ms 9 section #aja7;b7 ( title #aj1 ,unit$ ,/ates ,code4 7#b7 ,! t]m eligible milit>y dep5d5t *ild means a *ild :o-- 7,a7 has a p>5t on active duty 9 ! uni=m$ s]vices 7z t t]m is def9$ 9 section #aja ( title #cg1 ,unit$ ,/ates ,code1 except t su* t]m does n include an (fic] 9 ! ,national ,gu>d :o has be5 activat$72 & 7,b7 9 ! case ( a *ild seek+ to e/abli% a ,milit>y ,education ,sav+s acc\nt = ! fir/ "t1 0 enroll$ 9 a public elem5t>y s*ool or a public second>y s*ool = n less ?an #ajj consecutive days 9 ! prec$+ s*ool ye>4 7#c7 ,! t]m in/itution ( high] education has ! mean+ giv5 ! t]m 9 section #ajb ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajjb74 4 7b7 ,table ( cont5ts ,! table ( cont5ts 9 section #b ( ! ,elem5t>y & ,second>y ,education ,act is am5d$ by ins]t+ aft] ! item relat+ to section #gjab ! foll[+3 ,sec4 #gjab;,a4 ,milit>y education sav+s acc\nts4 4 #c4 ,au?orization ( appropriations ,section #gjad ( ! ,elem5t>y & ,second>y ,education ,act ( #aife 7#bj ,u4,s4,c4 #ggad7 is am5d$ by add+ at ! end ! foll[+3 7f7 ,milit>y education sav+s acc\nts ,= ! purpose ( c>ry+ out section #gjab;,a-- 7#a7 !re are au?oriz$ to be appropriat$ #a1bjj1jjj1jjj = fiscal ye> #bjbf2 & 7#b7 = ea* fiscal ye> beg9n+ aft] fiscal ye> #bjbf1 ! am\nt au?oriz$ to be appropriat$ %all be ! am\nt au?oriz$ to be appropriat$ = ! previ\s fiscal ye> increas$ by ! p]c5tage increase 9 ! ,*a9$ ,consum] ,price ,index = ,all ,urban ,consum]s 7z publi%$ by ! ,bureau ( ,labor ,/ati/ics ( ! ,dep>tm5t ( ,labor7 ov] ! p]iod ( su* previ\s fiscal ye>4 4