I 112th CONGRESS 2d Session H. R. 6179 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.

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.

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.