H.R. 6352 — Introduced in House

I 114th CONGRESS 2d Session H. R. 6352 IN THE HOUSE OF REPRESENTATIVES November 17, 2016Mr. Grayson 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 for one year the above-the-line deduction for qualified tuition and related expenses. 1. Extension of above-the-line deduction for qualified tuition and related expenses (a) In general Subsection (e) of section 222 of the Internal Revenue Code of 1986 is amended by striking December 31, 2016 and inserting December 31, 2017. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2016.