Students First Tax Deduction Act

Students First Tax Deduction Act

This bill permanently extends the tax deduction for qualified tuition and related expenses. (The deduction expired at the end of 2017.)

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2193 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 2193

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 9, 2019

 Ms. Wild (for herself, Ms. Hill of California, Ms. Norton, Mr. Rouda, 
Mr. Vargas, Ms. Haaland, and Mr. Raskin) 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 
         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 ``Students First Tax Deduction Act''.

SEC. 2. DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES MADE 
              PERMANENT.

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