Students First Tax Deduction Act

I 116TH CONGRESS 1ST SESSION H. R. 2193 To amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified tuition and related expenses. IN THE HOUSE OF REPRESENTATIVES APRIL 9, 2019 Ms. WILD (for herself, Ms. HILL of California, Ms. NORTON, Mr. ROUDA, Mr. VARGAS, Ms. HAALAND, and Mr. RASKIN) 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 make permanent 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 ‘‘Students First Tax 4 Deduction Act’’. 5 SEC. 2. DEDUCTION FOR QUALIFIED TUITION AND RE- 6 LATED EXPENSES MADE PERMANENT. 7 (a) IN GENERAL.—Section 222 of the Internal Rev- 8 enue Code of 1986 is amended by striking subsection (e). 9 VerDate Sep 11 2014 01:53 Apr 18, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2193.IH H2193 pamtmann on DSKBFK8HB2PROD with BILLS 2 •HR 2193 IH (b) EFFECTIVE DATE.—The amendments made by 1 this section shall apply to taxable years beginning after 2 December 31, 2017. 3 Æ VerDate Sep 11 2014 01:53 Apr 18, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H2193.IH H2193 pamtmann on DSKBFK8HB2PROD with BILLS