[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2165 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 2165

 To amend the Internal Revenue Code of 1986 to extend for one year the 
  above-the-line deduction for qualified tuition and related expenses.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 30, 2015

 Mr. Grayson introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to extend for one year the 
  above-the-line 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 ABOVE-THE-LINE DEDUCTION FOR QUALIFIED TUITION 
              AND RELATED EXPENSES.

    (a) In General.--Subsection (e) of section 222 of the Internal 
Revenue Code of 1986 is amended by striking ``December 31, 2014'' and 
inserting ``December 31, 2015''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2014.
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