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Bill
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Students First Tax Deduction Act

H.R. 2193 · 116th Congress · Apr 9, 2019 · Lineage

A BILL

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

1. Short title

This Act may be cited as the “Students First Tax Deduction Act”.

2. Deduction for qualified tuition and related expenses made permanent

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