,i #aacth ,,congress #ast ,session ,h4 ,r4 #cjid ,,in ,,the ,,house ,,of ,,representatives ,september #ab1 #bjac ,mr4 ,braley of ,iowa introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to extend the deduction for qualified tuition and related expenses4 #a4 ,short title ,this ,act may be cited as the ,tuition ,relief for ,students ,act of #bjac4 #b4 ,extension of deduction for qualified tuition and related expenses 7a7 ,in general ,section #bbb7;e7 of the ,internal ,revenue ,code of #aihf is amended by striking ,december #ca1 #bjac and inserting ,december #ca1 #bjag4 7b7 ,effective date ,the amendment made by subsection 7a7 shall apply to taxable years beginning after ,december #ca1 #bjac4