[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[S. 2234 Placed on Calendar Senate (PCS)]






                                                       Calendar No. 448
110th CONGRESS
  1st Session
                                S. 2234

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            October 25, 2007

Mr. Cornyn (for himself and Mr. Roberts) introduced the following bill; 
                     which was read the first time

                            October 26, 2007

            Read the second time and placed on the calendar

_______________________________________________________________________

                                 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) In General.--Subsection (e) of section 222 of the Internal 
Revenue Code of 1986 (relating to termination) is amended by striking 
``2007'' and inserting ``2009''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2007.
                                                       Calendar No. 448

110th CONGRESS

  1st Session

                                S. 2234

_______________________________________________________________________

                                 A BILL

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

_______________________________________________________________________

                            October 26, 2007

            Read the second time and placed on the calendar