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H.R. 2193: Students First Tax Deduction Act


The text of the bill below is as of Apr 9, 2019 (Introduced).


I

116th CONGRESS

1st Session

H. R. 2193

IN THE HOUSE OF REPRESENTATIVES

April 9, 2019

(for herself, Ms. Hill of California, Ms. Norton, Mr. Rouda, Mr. Vargas, Ms. Haaland, and Mr. Raskin) 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 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.