,,ii  #aafth ,,congress  #ast ,session  
,s4 #bhai  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,november #g1  
#bjai,mr4 ,roberts 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 increase the 
income-based limitations for the        
,lifetime ,learning ,credit1 and for    
other purposes4  #a4 ,short title ,this 
,act may be cited as the ,lifetime      
,learning ,credit ,enhancement ,act4    
#b4 ,increase income limitations for    
phaseout of ,lifetime ,learning ,credit 
7a7 ,in general ,section #be;,a of the  
,internal ,revenue ,code of #aihf is    
amended-- 7#a7 in subsection            
7d77#b77;,a77ii71 by striking #dj1jjj   
7#hj1jjj and inserting #hj1jjj          
7#afj1jjj1 and  7#b7 in subsection      
7h77#a7-- 7,a7 by striking after #bjja1 
the #dj1jjj and #hj1jjj amounts and     
inserting after #bjbj1 the #hj1jjj and  
#afj1jjj amounts1 and  7,b7 by striking 

calendar year #bjjj and inserting       
calendar year #bjai4  7b7 ,effective    
date ,the amendments made by this       
section shall apply to taxable years    
beginning after ,december #ca1 #bjai4   
#c4 ,repeal of expired deduction for    
qualified tuition and related expenses  
7a7 ,in general ,part ,,vii of          
subchapter ,b of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by striking section #bbb 7and by
 striking the item relating to such     
section in the table of sections for    
such part74  7b7 ,conforming amendments 
7#a7 ,section #fb7;a7 of such ,code is  
amended by striking paragraph 7#ah74    
7#b7 ,section #gd7;d77#b77;,b7 of such  
,code is amended by striking #bbb14     
7#c7 ,section #hf7;b77#b77;,a7 of such  
,code is amended by striking #bbb14     
7#d7 ,section #ace7;c77#d77;,a7 of such 
,code is amended by striking #bbb14     
7#e7 ,section #acg7;b77#c77;,a7 of such 
,code is amended by striking #bbb14     
7#f7 ,section #bai7;g77#c77;,a77ii7 of  

such ,code is amended by striking #bbb14
  7#g7 ,section #bba7;b77#b77;,c77i7 of 
such ,code is amended by striking #bbb14
  7#h7 ,section #dfi7;i77#c77;,e77iii7  
of such ,code is amended by striking    
#bbb14  7c7 ,effective date ,the        
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjag4