[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2782 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 2782

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 19, 2007

 Mr. Rehberg 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 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,

SECTION 1. EXTENSION OF DEDUCTION FOR QUALIFIED TUITION AND RELATED 
              EXPENSES.

    (a) Extension.--Subsection (e) of section 222 of the Internal 
Revenue Code of 1986 is amended by striking ``December 31, 2007'' and 
inserting ``December 31, 2009''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2006.
                                 <all>