To amend the Internal Revenue Code of 1986 to extend the deduction for qualified tuition and related expenses.

Amends the Internal Revenue Code to extend through 2008 the tax deduction for qualified tuition and related expenses.

[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3879 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 3879

To amend the Internal Revenue Code of 1986 to extend the deduction for 
                qualified tuition and related expenses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 17, 2007

 Mr. Patrick J. Murphy of Pennsylvania 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 extend the deduction for 
                qualified tuition and related expenses.

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

SECTION 1. ONE-YEAR EXTENSION OF DEDUCTION FOR QUALIFIED TUITION AND 
              RELATED EXPENSES.

    (a) In General.--Subsection (e) of section 222 of the Internal 
Revenue Code of 1986 (relating to termination) is amended by striking 
``December 31, 2007'' and inserting ``December 31, 2008''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2007.
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