[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 2553 Introduced in Senate (IS)]

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116th CONGRESS
  1st Session
                                S. 2553

 To amend the Internal Revenue Code of 1986 to strike the provision of 
the American Opportunity Tax Credit that denies the credit to students 
                     with felony drug convictions.


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                   IN THE SENATE OF THE UNITED STATES

                           September 26, 2019

Mr. Van Hollen (for himself, Mr. Portman, Mr. Merkley, Ms. Collins, Mr. 
Wyden, and Mr. Lankford) introduced the following bill; which was read 
             twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to strike the provision of 
the American Opportunity Tax Credit that denies the credit to students 
                     with felony drug convictions.

    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 ``Eliminating Discrimination And 
Creating Corridors to Expand Student Success Act of 2019'' or the ``ED 
ACCESS Act of 2019''.

SEC. 2. ELIMINATION OF DENIAL OF AMERICAN OPPORTUNITY TAX CREDIT FOR 
              STUDENTS CONVICTED OF A FELONY DRUG OFFENSE.

    (a) In General.--Section 25A(b)(2) of the Internal Revenue Code of 
1986 is amended by striking subparagraph (D).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years ending after the date of the enactment of this Act.
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