[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3683 Introduced in House (IH)]

<DOC>






115th CONGRESS
  1st Session
                                H. R. 3683

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 6, 2017

Ms. Shea-Porter (for herself, Mr. O'Halleran, Mr. Raskin, Mr. Gonzalez 
    of Texas, Mr. Vargas, and Mr. Carson of Indiana) 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 permanently 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. SHORT TITLE.

    This Act may be cited as the ``Student and Families Tax Reduction 
Act''.

SEC. 2. PERMANENT EXTENSION OF DEDUCTION FOR QUALIFIED TUITION AND 
              RELATED EXPENSES.

    (a) In General.--Section 222 of the Internal Revenue Code of 1986 
is amended by striking subsection (e).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2016.
                                 <all>