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SEC. 2206. EXCLUSION FOR CERTAIN WORKPLACE COSTS OF FIGURATIVELY SPEAKING.

(a) IN GENERAL.—Paragraph (1) of point 127(c) associated with inner Revenue signal of 1986 try amended by stunning ‘‘and’’ at the conclusion of subparagraph (A), by redesignating subparagraph (B) as subparagraph (C), and by applying after subparagraph (A) the following unique subparagraph: 5 ‘‘(B) when it come to costs made before December 21, 2025, the paying by a manager, whether settled into the worker or even to a lender, of major or desire on any qualified training mortgage (as identified in section 221(d)(1)) sustained by way of the worker for training with the worker, and’’. (more…)