HR 1601

112th CONGRESS
1st Session

H. R. 1601

To amend the Internal Revenue Code of 1986 to permanently extend certain expiring provisions.

IN THE HOUSE OF REPRESENTATIVES

April 15, 2011

Mr. CUELLAR introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to permanently extend certain expiring provisions.

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

TITLE I--PROVISIONS RELATING TO MEMBERS OF ARMED FORCES

TITLE II--PROVISIONS RELATING TO EDUCATION TAX BENEFITS

TITLE III--STATE AND LOCAL SALES TAX DEDUCTION

TITLE I--PROVISIONS RELATING TO MEMBERS OF ARMED FORCES

SEC. 101. PERMANENT EXTENSION OF EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO ARE ACTIVE DUTY MEMBERS OF THE UNIFORMED SERVICES.

SEC. 102. TREATMENT OF MILITARY BASIC HOUSING ALLOWANCES WITH RESPECT TO QUALIFIED RESIDENTIAL RENTAL PROJECTS.

TITLE II--PROVISIONS RELATING TO EDUCATION TAX BENEFITS

SEC. 201. ENHANCED CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF BOOK INVENTORIES TO PUBLIC SCHOOLS MADE PERMANENT.

SEC. 202. DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS MADE PERMANENT.

SEC. 203. EXCLUSION FOR EMPLOYER-PROVIDED EDUCATIONAL ASSISTANCE MADE PERMANENT.

SEC. 204. DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES MADE PERMANENT.

SEC. 205. ELIMINATION OF 60-MONTH LIMIT AND INCREASE IN INCOME LIMITATION ON STUDENT LOAN INTEREST DEDUCTION MADE PERMANENT.

TITLE III--STATE AND LOCAL SALES TAX DEDUCTION

SEC. 301. STATE AND LOCAL SALES TAX DEDUCTION MADE PERMANENT.

END