[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6170 Introduced in House (IH)]








109th CONGRESS
  2d Session
                                H. R. 6170

To amend the Internal Revenue Code of 1986 to modify and make permanent 
       the deduction for qualified tuition and related expenses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 25, 2006

Mr. Burton of Indiana (for himself, Mr. Paul, Mr. Fortuno, Ms. Jackson-
 Lee of Texas, and Mr. Delahunt) 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 modify and 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,

SECTION 1. DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES.

    (a) Deduction Made Permanent.--
            (1) In general.--Section 222 of the Internal Revenue Code 
        of 1986 is amended by striking subsection (e).
            (2) EGTRRA sunset.--Title IX of the Economic Growth and Tax 
        Relief Reconciliation Act of 2001 shall not apply to section 
        431 of such Act.
    (b) Increase in Dollar Limitation; Repeal of AGI Phaseout.--
Subsection (b) of section 222 of such Code is amended to read as 
follows:
    ``(b) Dollar Limitation.--The amount allowed as a deduction under 
subsection (a) with respect to the taxpayer for any taxable year shall 
not exceed $5,000.''.
    (c) Allowance of Deduction to Grandparents.--Subsection (d) of 
section 222 of such Code is amended by redesignating paragraph (6) as 
paragraph (7) and inserting after paragraph (5) the following new 
paragraph:
            ``(6) Grandchildren treated as dependents.--
                    ``(A) In general.--For purposes of determining 
                qualified tuition and related expenses for purposes of 
                this section, any grandchild of the taxpayer shall be 
                treated as a dependent of the taxpayer.
                    ``(B) Grandchildren.--For purposes of this 
                paragraph, the term `grandchild' means a child of any 
                child of the taxpayer.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2005.
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