[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 318 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 318

     To amend the Internal Revenue Code of 1986 to provide that an 
individual may deduct amounts paid for his higher education, or for the 
               higher education of any of his dependents.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 5, 1993

 Mr. Quillen introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
     To amend the Internal Revenue Code of 1986 to provide that an 
individual may deduct amounts paid for his higher education, or for the 
               higher education of any of his dependents.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That (a) part VII of 
subchapter B of chapter 1 of the Internal Revenue Code of 1986 
(relating to additional itemized deductions for individuals) is amended 
by redesignating section 220 as section 221 and by inserting after 
section 219 the following new section:

``SEC. 220. AMOUNTS PAID FOR HIGHER EDUCATION.

    ``(a) General Rule.--In the case of an individual, there shall be 
allowed as a deduction amounts paid during the taxable year for the 
education, at an institution of higher education, of the taxpayer or of 
any individual with respect to whom the taxpayer is entitled to an 
exemption under section 151(c), but only if such education is at a 
level above the twelfth grade.
    ``(b) Maximum Deduction With Respect to the Education of Any 
Individual.--The deduction allowed to any taxpayer under subsection (a) 
for any taxable year with respect to the education of any individual 
shall not exceed $1,000.
    ``(c) Special Rules.--For purposes of this section--
            ``(1) Institution of higher education defined.--The term 
        `institution of higher education' means only an educational 
        institution--
                    ``(A) which normally maintains a regular faculty 
                and curriculum and normally has a regularly organized 
                body of students in attendance at the place where its 
                educational activities are carried on;
                    ``(B) which regularly offers education at a level 
                above the twelfth grade; and
                    ``(C) contributions to or for the use of which are 
                deductible under section 170.
            ``(2) Expenses taken into account.--No amount shall be 
        taken into account unless paid for--
                    ``(A) tuition or fees,
                    ``(B) required books or supplies,
                    ``(C) room or board, or
                    ``(D) transportation to the institution of higher 
                education at the beginning of the school year or from 
                such institution at the end of the school year.''
    (b) The table of sections for such part VII is amended by striking 
out the item relating to section 220 and inserting in lieu thereof the 
following:

                              ``Sec. 220. Amounts paid for higher 
                                        education.
                              ``Sec. 221. Cross reference.''
    Sec. 2. The amendments made by this Act shall apply to taxable 
years beginning after December 31, 1993.

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