116th CONGRESS 1st Session |
To amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified tuition and related expenses.
April 9, 2019
Ms. Wild (for herself, Ms. Hill of California, Ms. Norton, Mr. Rouda, Mr. Vargas, Ms. Haaland, and Mr. Raskin) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified tuition and related expenses.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
This Act may be cited as the “Students First Tax Deduction Act”.
SEC. 2. Deduction for qualified tuition and related expenses made permanent.
(a) In general.—Section 222 of the Internal Revenue Code of 1986 is amended by striking subsection (e).
(b) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2017.