[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1071 Introduced in House (IH)]

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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.


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                    IN THE HOUSE OF REPRESENTATIVES

                            February 7, 2019

Mr. Cicilline introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 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 Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Student and Families Tax Reduction 
Act''.

SEC. 2. PERMANENT EXTENSION OF DEDUCTION FOR QUALIFIED TUITION AND 
              RELATED EXPENSES.

    (a) In General.--Section 222 of the Internal Revenue Code of 1986 
is amended by striking subsection (e).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2017.
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