ED ACCESS Act of 2019

I 116TH CONGRESS 1ST SESSION H. R. 4518 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. IN THE HOUSE OF REPRESENTATIVES SEPTEMBER 26, 2019 Mr. DANNY K. DAVIS of Illinois (for himself, Mr. SCHWEIKERT, Mr. HORSFORD, Mr. WENSTRUP, Ms. SEWELL of Alabama, and Mr. MARCH- ANT) 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 strike the provision of the American Opportunity Tax Credit that denies the credit to students with felony drug con- victions. 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 ‘‘Eliminating Discrimi- 4 nation And Creating Corridors to Expand Student Success 5 Act of 2019’’ or the ‘‘ED ACCESS Act of 2019’’. 6 VerDate Sep 11 2014 01:26 Oct 03, 2019 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H4518.IH H4518 SSpencer on DSKBBXCHB2PROD with BILLS 2 •HR 4518 IH SEC. 2. ELIMINATION OF DENIAL OF AMERICAN OPPOR- 1 TUNITY TAX CREDIT FOR STUDENTS CON- 2 VICTED OF A FELONY DRUG OFFENSE. 3 (a) IN GENERAL.—Section 25A(b)(2) of the Internal 4 Revenue Code of 1986 is amended by striking subpara- 5 graph (D). 6 (b) EFFECTIVE DATE.—The amendment made by 7 this section shall apply to taxable years ending after the 8 date of the enactment of this Act. 9 Æ VerDate Sep 11 2014 22:57 Oct 01, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H4518.IH H4518 SSpencer on DSKBBXCHB2PROD with BILLS