H. R. 3094
IN THE HOUSE OF REPRESENTATIVES
September 12, 2013
Mr. Braley of Iowa introduced the following bill; which was referred to the Committee on Ways and Means
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
Extension of deduction for qualified tuition and related expenses
Section 222(e) of the
Internal Revenue Code of 1986 is amended by striking
2013 and inserting
December 31, 2017.
The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2013.