[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6179 Introduced in House (IH)]

112th CONGRESS
  2d Session
                                H. R. 6179

  To amend the Internal Revenue Code of 1986 to extend for 1 year the 
 American Opportunity Tax Credit and the disregard of tax refunds for 
         purposes of Federal, and federally assisted, programs.


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                    IN THE HOUSE OF REPRESENTATIVES

                             July 24, 2012

    Mr. Doggett (for himself, Mr. Levin, Mr. Rangel, Mr. Stark, Mr. 
 McDermott, Mr. Lewis of Georgia, Mr. Neal, Mr. Becerra, Mr. Larson of 
 Connecticut, Mr. Blumenauer, Mr. Pascrell, Ms. Berkley, Mr. Crowley, 
  Mr. Al Green of Texas, Mr. Hinojosa, Ms. Jackson Lee of Texas, Mr. 
   Gonzalez, Mr. Cuellar, Mr. Gene Green of Texas, Ms. Eddie Bernice 
    Johnson of Texas, Mr. Van Hollen, Mr. Garamendi, and Mr. Kind) 
 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 for 1 year the 
 American Opportunity Tax Credit and the disregard of tax refunds for 
         purposes of Federal, and federally assisted, programs.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. ONE-YEAR EXTENSION OF AMERICAN OPPORTUNTY TAX CREDIT.

    Subsection (i) of section 25A of the Internal Revenue Code of 1986 
is amended by striking ``in 2009, 2010, 2011, or 2012'' and inserting 
``after 2008 and before 2014''.

SEC. 2. ONE-YEAR EXTENSION FOR DISREGARDING REFUNDS FOR PURPOSES OF 
              FEDERAL PROGRAMS AND FEDERALLY ASSISTED PROGRAMS.

    Subsection (b) of section 6409 of the Internal Revenue Code of 1986 
is amended by striking ``December 31, 2012'' and inserting ``December 
31, 2013''.
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