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Code · BILL · 117th Congress · H.R. 5376 (Reported in House) — To provide for reconciliation pursuant to title II of S. Con. Res. 14. · Sec. 137704

Sec. 137704. Repeal of denial of American Opportunity Tax Credit on basis of felony drug conviction

24 words·~1 min read·/bill/117/hr/5376/rh/section-137704·

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Section 25A(b)(2) is amended by striking subparagraph (D). The amendment made by this section shall apply to taxable years beginning after December 31, 2021.
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