EMPLOYER IDENTIFICATION NUMBER REQUIRED FOR AMERICAN OPPORTUNITY TAX CREDIT.

SEC. 211. EMPLOYER IDENTIFICATION NUMBER REQUIRED FOR AMERICAN OPPORTUNITY TAX CREDIT. (a) [26 U.S.C. 25A] In General.—Section 25A(i)(6), as added by this Act, is amended by adding at the end the following new subparagraph: “(C) Institution.—No Hope Scholarship Credit shall be allowed under this section unless the taxpayer includes the employer identification number of any institution to which qualified tuition and related expenses were paid with respect to the individual.” . (b) Information Reporting.—Section 6050S(b)(2) is amended by striking “and” at the end of subparagraph (B), by redesignating subparagraph (C) as subparagraph (D), and by inserting after subparagraph (B) the following new subparagraph: “(C) the employer identification number of the institution, and” . (c) Effective Date.— (1) [26 U.S.C. 25A note] Subsection (a).—The amendments made by subsection (a) shall apply to taxable years beginning after December 31, 2015. (2) [26 U.S.C. 6050S note] Subsection (b).—The amendments made by subsection (b) shall apply to expenses paid after December 31, 2015, for education furnished in academic periods beginning after such date.