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Title II — Provisions relating to education tax benefits

H.R. 4469 · 113th Congress · Apr 10, 2014 · Lineage

II Provisions relating to education tax benefits

Sec. 201 Extension of above-the-line deduction for qualified tuition and related expenses

(a)
In general— Subsection (e) of section 222 of the Internal Revenue Code of 1986 is amended by striking “December 31, 2013” and inserting “December 31, 2014”.
(b)
Effective date— The amendment made by this section shall apply to taxable years beginning after December 31, 2013.

Sec. 202 Extension of deduction for certain expenses of elementary and secondary school teachers

(a)
In general— Subparagraph (D) of section 62(a)(2) of the Internal Revenue Code of 1986 is amended by striking “or 2013” and inserting “2013, or 2014”.
(b)
Effective date— The amendment made by this section shall apply to taxable years beginning after December 31, 2013.