Library / Laws / 117th / hr / H.R. 9331 / Introduced in House
I
117th CONGRESS
2d Session
H. R. 9331
IN THE HOUSE OF REPRESENTATIVES
November 17, 2022Mr. Danny K. Davis of Illinois (for himself, Mr. Schweikert, Mr. Horsford, Mr. Wenstrup, and Ms. Sewell) 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 strike the provision of the American Opportunity Tax Credit that denies the credit to students with felony drug convictions.
1.
Short title
This Act may be cited as the Eliminating Discrimination And Creating Corridors to Expand Student Success Act of 2022 or the ED ACCESS Act of 2022.
2.
Elimination of denial of American Opportunity Tax Credit for students convicted of a felony drug offense
(a)
In general
Section 25A(b)(2) of the Internal Revenue Code of 1986 is amended by striking subparagraph (D).
(b)
Effective date
The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act.