117 HR 9331 IH: Eliminating Discrimination And Creating Corridors to Expand Student Success Act of 2022 U.S. House of Representatives 2022-11-17 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I117th CONGRESS2d SessionH. R. 9331IN THE HOUSE OF REPRESENTATIVESNovember 17, 2022Mr. Danny K. Davis of Illinois (for himself, Mr. Schweikert, Mr. Horsford, Mr. Wenstrup, and Ms. Sewell) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo 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.

1.

Short title

This Act may be cited as the Eliminating Discrimination And Creating Corridors to Expand Student Success Act of 2022 or the ED ACCESS Act of 2022.

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.