Student and Families Tax Reduction Act

H.R. 1071 · 116th Congress · Feb 7, 2019 · Lineage

A BILL

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

This Act may be cited as the “Student and Families Tax Reduction Act”.

(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.