Sec. 207. EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES

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## SEC. 207 EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES ###

(a)In General Subsection

(e)of section 222 is amended by striking “December 31, 2011” and inserting “December 31, 2013”. ###

(b)Effective Date **[**[26 U.S.C. 222 note](/us/usc/t26/s222)**]** The amendment made by this section shall apply to taxable years beginning after December 31, 2011.

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U.S. Code

Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1), Dec. 27, 2020, 134 Stat. 3041]
§ 222

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Sec. 207

EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES

U.S.C.§ 222

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