Pub. L. 114-113, div. Q, tit. I, subtit. C, pt. 1, sec. 153 (as amended)
EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES.
SEC. 153. EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES.
(a) [26 U.S.C. 222] In general.—Section 222(e) is amended by striking “December 31, 2014” and inserting “December 31, 2016”.
(b) [26 U.S.C. 222 note] Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2014.
- Cross-references to the US Code
- 26 U.S.C. 22226 U.S.C. 222 note