Sec. 805. SPECIAL RULE FOR EDUCATIONAL INSTITUTIONS UNABLE TO COLLECT TINS OF INDIVIDUALS WITH RESPECT TO HIGHER EDUCATION TUITION AND RELATED EXPENSES
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## SEC. 805 SPECIAL RULE FOR EDUCATIONAL INSTITUTIONS UNABLE TO COLLECT TINS OF INDIVIDUALS WITH RESPECT TO HIGHER EDUCATION TUITION AND RELATED EXPENSES ###
(a)In general Section 6724 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: > > ### “(f) Special Rule for Returns of Educational Institutions Related to Higher Education Tuition and Related Expenses > > No penalty shall be imposed under section 6721 or 6722 solely by reason of failing to provide the TIN of an individual on a return or statement required by section 6050S(a)(1) if the eligible educational institution required to make such return contemporaneously makes a true and accurate certification under penalty of perjury (and in such form and manner as may be prescribed by the Secretary) that it has complied with standards promulgated by the Secretary for obtaining such individual’s TIN.” > . ###
(b)Effective Date **[**[26 U.S.C. 6724 note](/us/usc/t26/s6724)**]** The amendments made by this section shall apply to returns required to be made, and statements required to be furnished, after December 31, 2015.
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Sec. 805
SPECIAL RULE FOR EDUCATIONAL INSTITUTIONS UNABLE TO COLLECT TINS OF INDIVIDUALS WITH RESPECT TO HIGHER EDUCATION TUITION AND RELATED EXPENSES
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