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

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.

October 26, 2007 Read the second time and placed on the calendar