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II
116TH CONGRESS
1ST SESSION
S. 2819
To amend the Internal Revenue Code of 1986 to increase the income-based
limitations for the Lifetime Learning Credit, and for other purposes.
IN THE SENATE OF THE UNITED STATES
NOVEMBER 7, 2019
Mr. ROBERTS 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 increase
the income-based limitations for the Lifetime Learning
Credit, and for other purposes.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Lifetime Learning
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Credit Enhancement Act’’.
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SEC. 2. INCREASE INCOME LIMITATIONS FOR PHASEOUT
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OF LIFETIME LEARNING CREDIT.
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(a) IN GENERAL.—Section 25A of the Internal Rev-
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enue Code of 1986 is amended—
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•S 2819 IS
(1) in subsection (d)(2)(A)(ii), by striking
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‘‘$40,000
($80,000’’
and
inserting
‘‘$80,000
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($160,000’’, and
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(2) in subsection (h)(1)—
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(A) by striking ‘‘after 2001, the $40,000
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and $80,000 amounts’’ and inserting ‘‘after
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2020, the $80,000 and $160,000 amounts’’,
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and
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(B) by striking ‘‘calendar year 2000’’ and
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inserting ‘‘calendar year 2019’’.
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(b) EFFECTIVE DATE.—The amendments made by
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this section shall apply to taxable years beginning after
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December 31, 2019.
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SEC. 3. REPEAL OF EXPIRED DEDUCTION FOR QUALIFIED
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TUITION AND RELATED EXPENSES.
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(a) IN GENERAL.—Part VII of subchapter B of chap-
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ter 1 of the Internal Revenue Code of 1986 is amended
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by striking section 222 (and by striking the item relating
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to such section in the table of sections for such part).
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(b) CONFORMING AMENDMENTS.—
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(1) Section 62(a) of such Code is amended by
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striking paragraph (18).
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(2) Section 74(d)(2)(B) of such Code is amend-
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ed by striking ‘‘222,’’.
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•S 2819 IS
(3) Section 86(b)(2)(A) of such Code is amend-
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ed by striking ‘‘222,’’.
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(4) Section 135(c)(4)(A) of such Code is
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amended by striking ‘‘222,’’.
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(5) Section 137(b)(3)(A) of such Code is
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amended by striking ‘‘222,’’.
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(6) Section 219(g)(3)(A)(ii) of such Code is
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amended by striking ‘‘222,’’.
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(7) Section 221(b)(2)(C)(i) of such Code is
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amended by striking ‘‘222,’’.
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(8) Section 469(i)(3)(E)(iii) of such Code is
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amended by striking ‘‘222,’’.
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(c) EFFECTIVE DATE.—The amendments made by
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this section shall apply to taxable years beginning after
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December 31, 2017.
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Æ
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