Pub. L. 116-94, div. Q, tit. I, subtit. A, sec. 104 (as amended)
DEDUCTION OF QUALIFIED TUITION AND RELATED EXPENSES.
SEC. 104. DEDUCTION OF QUALIFIED TUITION AND RELATED EXPENSES.
(a) In General.—Section 222(e) is amended by striking “December 31, 2017” and inserting “December 31, 2020”.
(b) [26 U.S.C. 222 note] Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2017.
- Cross-references to the US Code
- 26 U.S.C. 222 note