Sec. 1204. Repeal of other provisions relating to education

370 words·~2 min read·/bill/115/hr/1/eh/section-1204

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Subchapter B of chapter 1 is amended— in part VII by striking sections 221 and 222 (and by striking the items relating to such sections in the table of sections for such part), in part VII by striking sections 135 and 127 (and by striking the items relating to such sections in the table of sections for such part), and by striking subsection

(d)of section 117. 221 Section 62(a) is amended by striking paragraph (17). Section 74(d) is amended by striking 221, . Section 86(b)(2)(A) is amended by striking 221, . Section 219(g)(3)(A)(ii) is amended by striking 221, . Section 163(h)(2) is amended by striking subparagraph (F). Section 6050S(a) is amended— by inserting or at the end of paragraph (1), by striking or at the end of paragraph (2), and by striking paragraph (3). Section 6050S(e) is amended by striking all that follows thereof) and inserting a period. Section 62(a) is amended by striking paragraph (18). Section 74(d)(2)(B) is amended by striking 222, . Section 86(b)(2)(A) is amended by striking 222, . Section 219(g)(3)(A)(ii) is amended by striking 222, . 127 Section 125(f)(1) is amended by striking 127, . Section 132(j)(8) is amended by striking which are not excludable from gross income under section 127 . Section 414(n)(3)(C) is amended by striking 127, . Section 414(t)(2) is amended by striking 127, . Section 3121(a)(18) is amended by striking 127, . Section 3231(e) is amended by striking paragraph (6). Section 3306(b)(13) is amended by 127, . Section 3401(a)(18) is amended by striking 127, . Section 6039D(d)(1) is amended by striking , 127 . 117(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), . Section 74(d)(2)(B) is amended by striking 135, . Section 86(b)(2)(A) is amended by striking 135, . Section 219(g)(3)(A)(ii) is amended by striking 135, . Except as otherwise provided in this subsection, the amendments made by this section shall apply to taxable years beginning after December 31, 2017. 117(d) The amendments made by subsections (a)(3) and

(e)shall apply to amounts paid or incurred after December 31, 2017.