SEC. 202. DEDUCTION OF QUALIFIED TUITION AND RELATED EXPENSES.(a) In General.—Subsection (e) of section 222 (relating to termination) is amended by striking “December 31, 2007” and inserting “December 31, 2009”.(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2007.
Pub. L. 110-343, div. C, tit. II, sec. 202: DEDUCTION OF QUALIFIED TUITION AND RELATED EXPENSES. | Justis AI