Pub. L. 105-34, tit. II, subtit. C, sec. 221

EXTENSION OF EXCLUSION FOR EMPLOYER-PROVIDED EDUCATIONAL ASSISTANCE.

EnactedYear: 1997Length: 63 wordsOfficial source

SEC. 221. EXTENSION OF EXCLUSION FOR EMPLOYER-PROVIDED EDUCATIONAL ASSISTANCE. (a) In General.—Subsection (d) of section 127 (relating to educational assistance programs) is amended to read as follows: “(d) Termination.—This section shall not apply to expenses paid with respect to courses beginning after May 31, 2000.”. (b) Effective Date.—The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 1996.