Student and Families Tax Reduction Act

I 116TH CONGRESS 1ST SESSION H. R. 1071 To amend the Internal Revenue Code of 1986 to permanently extend the deduction for qualified tuition and related expenses. IN THE HOUSE OF REPRESENTATIVES FEBRUARY 7, 2019 Mr. CICILLINE 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 Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Student and Families 4 Tax Reduction Act’’. 5 SEC. 2. PERMANENT EXTENSION OF DEDUCTION FOR 6 QUALIFIED TUITION AND RELATED EX- 7 PENSES. 8 (a) IN GENERAL.—Section 222 of the Internal Rev- 9 enue Code of 1986 is amended by striking subsection (e). 10 VerDate Sep 11 2014 01:27 Feb 20, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1071.IH H1071 pamtmann on DSKBFK8HB2PROD with BILLS 2 •HR 1071 IH (b) EFFECTIVE DATE.—The amendment made by 1 this section shall apply to taxable years beginning after 2 December 31, 2017. 3 Æ VerDate Sep 11 2014 01:27 Feb 20, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H1071.IH H1071 pamtmann on DSKBFK8HB2PROD with BILLS