Pub. L. 115-123, div. D, tit. I, subtit. A, sec. 40203 (as amended)
EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES.
SEC. 40203. EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES.
(a) In General Section 222(e) is amended by striking “December 31, 2016” and inserting “December 31, 2017”.
(b) [26 U.S.C. 222 note] Effective Date The amendment made by this section shall apply to taxable years beginning after December 31, 2016.
- Cross-references to the US Code
- 26 U.S.C. 222 note