Tuition Relief for Students Act of 2013

H.R. 3094 · 113th Congress · Sep 12, 2013 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to extend the deduction for qualified tuition and related expenses.

This Act may be cited as the “Tuition Relief for Students Act of 2013”.

(a)

In general— Section 222(e) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2013” and inserting “December 31, 2017”.

(b)

Effective date— The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2013.