,,ii  #aai? ,,congress  #b;d ,session   
,s4 #edbj  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #ag1         
#bjbf,mr4 ,cassidy introduc$ ! foll[+   
bill2 :i* 0 read twice & ref]r$ to !    
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 increase ! qualifi$ elem5t>y & second>y
 education s*ol>%ips cr$it limit = m>ri$
 taxpay]s fil+ a jo9t return4  #a4      
,qualifi$ elem5t>y & second>y education 
s*ol>%ips cr$it limit = m>ri$ taxpay]s  
fil+ jo9tly  7a7 ,9 g5]al ,section      
#be;,f7b77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by ins]t+ 7#bjj p]c5t 
su* am\nt 9 ! case ( a jo9t return7 be=e
 ! p]iod at ! end4  7b7 ,effective date 
,! am5dm5t made by ?is section %all     
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjbe4