Sec. 301. Qualified education loan
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(1)of section 221(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following: Such term includes any income-share agreement (as such term is defined in section 2 of the Investing in Students Act of 2017) that complies with the requirements of section 102 of such Act, except that payments made by the taxpayer during the taxable year to meet an income-share agreement obligation shall not be taken into account under subsection (a). . Subsection
(e)of section 6050S of such Code is amended by inserting (without regard to the last sentence thereof) after section 221(d)(1) .