115th CONGRESS 1st Session |
To amend the Internal Revenue Code of 1986 to permanently extend the deduction for qualified tuition and related expenses.
September 6, 2017
Ms. Shea-Porter (for herself, Mr. O'Halleran, Mr. Raskin, Mr. Gonzalez of Texas, Mr. Vargas, and Mr. Carson of Indiana) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to permanently extend 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 “Student and Families Tax Reduction Act”.
SEC. 2. Permanent extension of deduction for qualified tuition and related expenses.
(a) In general.—Section 222 of the Internal Revenue Code of 1986 is amended by striking subsection (e).
(b) Effective date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2016.