Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 1208

Sec. 1208. Repeal of exclusion for qualified tuition reductions

63 words·~1 min read·/bill/113/hr/1/ih/section-1208

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section 117 is amended by striking subsection (d). Section 117(c)(1) is amended— by striking subsections

(a)and

(d)and inserting subsection

(a), and by striking or qualified tuition reduction . Section 414(n)(3)(C) is amended by striking 117(d), . Section 414(t)(2) is amended by striking 117(d), . The amendments made by this section shall apply to taxable years beginning after December 31, 2014.