Tuition Relief for Students Act of 2013

Tuition Relief for Students Act of 2013 - Amends the Internal Revenue Code to extend through 2017 the tax deduction for qualified tuition and related expenses.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3094 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 3094

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 12, 2013

Mr. Braley of Iowa 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. SHORT TITLE.

    This Act may be cited as the ``Tuition Relief for Students Act of 
2013''.

SEC. 2. EXTENSION OF DEDUCTION FOR QUALIFIED TUITION AND RELATED 
              EXPENSES.

    (a) In General.--Section 222(e) of the Internal Revenue Code of 
1986 is amended by striking ``December 31, 2013'' and inserting 
``December 31, 2017''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2013.
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