109th CONGRESS
2d Session
H. R. 6170
To amend the Internal Revenue Code of 1986 to modify and make permanent
the deduction for qualified tuition and related expenses.
IN THE HOUSE OF REPRESENTATIVES
September 25, 2006
Mr. BURTON of Indiana (for himself, Mr. PAUL, Mr. FORTUN.AE6O, Ms. JACKSON-LEE
of Texas, and Mr. DELAHUNT) 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 modify and make permanent
the deduction for qualified tuition and related expenses.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES.
(a) Deduction Made Permanent-
(1) IN GENERAL- Section 222 of the Internal Revenue Code of 1986 is amended
by striking subsection (e).
(2) EGTRRA SUNSET- Title IX of the Economic Growth and Tax Relief Reconciliation
Act of 2001 shall not apply to section 431 of such Act.
(b) Increase in Dollar Limitation; Repeal of AGI Phaseout- Subsection (b)
of section 222 of such Code is amended to read as follows:
`(b) Dollar Limitation- The amount allowed as a deduction under subsection
(a) with respect to the taxpayer for any taxable year shall not exceed $5,000.'.
(c) Allowance of Deduction to Grandparents- Subsection (d) of section 222
of such Code is amended by redesignating paragraph (6) as paragraph (7)
and inserting after paragraph (5) the following new paragraph:
`(6) GRANDCHILDREN TREATED AS DEPENDENTS-
`(A) IN GENERAL- For purposes of determining qualified tuition and related
expenses for purposes of this section, any grandchild of the taxpayer
shall be treated as a dependent of the taxpayer.
`(B) GRANDCHILDREN- For purposes of this paragraph, the term `grandchild'
means a child of any child of the taxpayer.'.
(d) Effective Date- The amendments made by this section shall apply to taxable
years beginning after December 31, 2005.
END
