H.R. 3094: Tuition Relief for Students Act of 2013

113th Congress, 2013–2015. Text as of Sep 12, 2013 (Introduced).

Status & Summary | PDF | Source: GPO and Cato Institute Deepbills

I

113th CONGRESS

1st Session

H. R. 3094

IN THE HOUSE OF REPRESENTATIVES

September 12, 2013

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

A BILL

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

1.

Short title

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

2.

Extension of deduction for qualified tuition and related expenses

(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.