To amend the Internal Revenue Code of 1986 to make permanent the qualified tuition deduction at the 2005 levels.

Amends the Internal Revenue Code to make permanent the tax deduction for qualified tuition and related expenses.

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2564 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 2564

   To amend the Internal Revenue Code of 1986 to make permanent the 
            qualified tuition deduction at the 2005 levels.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 24, 2005

 Mr. English of Pennsylvania (for himself and Mr. Ford) 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 
            qualified tuition deduction at the 2005 levels.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES MADE 
              PERMANENT.

    (a) Repeal of Termination.--Section 222 of the Internal Revenue 
Code of 1986 is amended by striking subsection (e).
    (b) Conforming Amendments.--Subparagraph (B) of section 222(b)(2) 
of such Code is amended--
            (1) by striking ``2004 or 2005'' and inserting ``2004 or 
        thereafter'', and
            (2) in the heading by striking ``and 2005'' and inserting 
        ``and thereafter''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2005.
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