Pub. L. 112-240, tit. II, sec. 207 (as amended)
EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES.
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) [26 U.S.C. 222 note] Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2011.
- Cross-references to the US Code
- 26 U.S.C. 222 note