Pub. L. 112-240, tit. II, sec. 207

EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES.

EnactedYear: 2013Length: 47 wordsOfficial source
SEC. 207. EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES.(a) In General.—Subsection (e) of section 222 is amended by striking “December 31, 2011” and inserting “December 31, 2013”.(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2011.
Pub. L. 112-240, tit. II, sec. 207: EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES. | Justis AI