H.R. 2193 — Introduced in House

I 116th CONGRESS 1st Session H. R. 2193 IN THE HOUSE OF REPRESENTATIVES April 9, 2019Ms. Wild (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.