Sec. 6. Withheld amounts included on W–2
103 words·~1 min read·
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Subsection
(a)of section 6051 of the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (13), by striking the period at the end of paragraph
(14)and inserting , and , and by inserting after paragraph
(14)the following new paragraph: the total amount deducted and withheld under the IDEA Loan Repayment Program established under chapter 1 of subpart 2 of part J of title IV of the Higher Education Act of 1965. . The amendments made by this section shall apply to amounts deducted and withheld after the date of the enactment of this Act.