H.R. 1071 — Introduced in House

I 116th CONGRESS 1st Session H. R. 1071 IN THE HOUSE OF REPRESENTATIVES February 7, 2019Mr. Cicilline 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 permanently extend the deduction for qualified tuition and related expenses. 1. Short title This Act may be cited as the Student and Families Tax Reduction Act. 2. Permanent extension of deduction for qualified tuition and related expenses (a) In general Section 222 of the Internal Revenue Code of 1986 is amended by striking subsection (e). (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017.