BILLS-105hr1819ih.pdf

the taxable year 1986 1965 4975 year AGE 22 at least 2 years the age of 18 22 year the calendar year December 31, 1997 the last day JUNE 5, 1997 that year years 14 day July 1, 1998 years ending 1997 the first day the 8th taxable year eight taxable years the day such first day a taxable year LIFETIME 11 such year age 40 10 1974

the ‘‘Lifetime Learning SESSION H. R. 1819

the United States of America the United States

IH

Americans American

SEC the Internal Revenue Code FEES.—Such Congress House of Representa- the Committee on Ways and Means State TIPLE U.S.C. the Committee on Education THE HOUSE OF REPRESENTATIVES Senate Vocational and Applied Technology EXPENSES.—If

FROST ROTHMAN PELL GRANT Carl D. CHRISTIAN-GREEN PELL

lifetime learning deduction beneficiary job training taxpayer ficiary bene ficiary married accounts job taxable year shall allowed allowable family member