,,ii  #aadth ,,congress  #ast ,session  
,s4 #adac  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #ba1 #bjae
 ,mr4 ,coats 7for himself and ,mr4      
,hatch7 introduced the following bill2  
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to improve compliance in higher   
education tax benefits4  #a4 ,short     
title  ,this ,act may be cited as the   
,higher ,education ,tax ,benefit        
,compliance ,improvement ,act4  #b4     
,waiver of penalties for certain        
failures relating to information returns
 for higher education tuition and       
related expenses  7a7 ,in general       
,section #fgbd of the ,internal ,revenue
 ,code of #aihf is amended by adding at 
the end the following new subsection3   
7f7 ,special rules for returns related  
to higher education tuition and related 
expenses ,section #fgba shall not apply 
to any failure by an eligible           
educational institution 7as defined in  

section #be;,a7 to provide the ,,tin of 
an individual described in section      
#fjej,s7b77#b77;,a7 on any information  
return described in subsection          
7d77#a77;,b77xii7 if the person required
 to file the return certifies under     
penalty of perjury that such person has 
complied with standards promulgated by  
the ,secretary for obtaining the        
individual's ,,tin1 unless it is shown  
that such certification is materially   
untrue4  4  7b7 ,effective date ,the    
amendment made by this section shall    
apply to returns filed after the date of
 the enactment of this ,act4  #c4 ,payee
 statement required to claim certain    
education tax benefits  7a7 ,american   
,opportunity credit1 ,hope ,scholarship 
,credit1 and ,lifetime ,learning ,credit
  7#a7 ,in general ,subsection 7g7 of   
section #be;,a of the ,internal ,revenue
 ,code of #aihf is amended by adding at 
the end the following new paragraph3    
7#h7 ,payee statement requirement ,no   
credit shall be allowed under this      

section for any qualified tuition and   
related expenses paid by the taxpayer   
unless--  7,a7 the taxpayer has received
 a statement provided under section     
#fjej,s7d7 which contains the ,,tin of  
the individual for whom a payment of    
qualified tuition and related expenses  
was made1 or  7,b7 in any case in       
which-- 7i7 the qualified tuition and   
related expenses are for a course for   
which academic credit is not offered by 
the eligible educational institution1 or
  7ii7 the eligible educational         
institution does not provide the        
taxpayer with a statement described in  
subparagraph 7,a7 with respect to such  
qualified tuition and related expenses1 
the taxpayer maintains a record1 in such
 form and manner as prescribed by the   
,secretary1 showing the date and amount 
of the expenses4  4  7#b7 ,conforming   
amendment ,paragraph 7#c7 of section    
#be;,a7g7 of such ,code is amended by   
adding at the end the following flush   
sentence3  ,for purposes of paragraph   

7#h71 a statement described in paragraph
 7#h77;,a7 which is received by such    
individual shall be treated as received 
by such other taxpayer4 4  7b7          
,deduction for qualified tuition and    
related expenses  7#a7 ,in general      
,subsection 7d7 of section #bbb of the  
,internal ,revenue ,code of #aihf is    
amended by redesignating paragraph 7#f7 
as paragraph 7#g7 and by inserting after
 paragraph 7#e7 the following new       
paragraph3  7#f7 ,payee statement       
requirement  ,no deduction shall be     
allowed under this section for any      
qualified tuition and related expenses  
paid by the taxpayer unless--  7,a7 the 
taxpayer has received a statement       
provided under section #fjej,s7d7 which 
contains the ,,tin of the individual to 
whom a payment of qualified tuition and 
related expenses was made1 or  7,b7 in  
any case in which-- 7i7 the qualified   
tuition and related expenses are for a  
course for which academic credit is not 
offered by the eligible educational     

institution1 or  7ii7 the eligible      
educational institution does not provide
 the taxpayer with a statement described
 in subparagraph 7,a7 with respect to   
such qualified tuition and related      
expenses1  the taxpayer maintains a     
record1 in such form and manner as      
prescribed by the ,secretary1 showing   
the date and amount of the expenses4  4 
7#b7 ,conforming amendment ,paragraph   
7#c7 of section #bbb7;c7 of such ,code  
is amended by adding at the end the     
following sentence3 ,for purposes of    
paragraph 7#f71 a statement described in
 paragraph 7#f77;,a7 which is received  
by such individual shall be treated as  
received by such other taxpayer44  7c7  
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4