Bill > HR3094

This bill, titled the Tuition Relief for Students Act of 2013, aims to extend the deduction for qualified tuition and related expenses, which is a provision within the Internal Revenue Code of 1986 that allows taxpayers to reduce their taxable income by the amount of certain educational costs. Specifically, the bill proposes to amend Section 222(e) of the Internal Revenue Code by changing the expiration date of this deduction from December 31, 2013, to December 31, 2017, meaning this tax benefit would be available for an additional four years for taxable years beginning after December 31, 2013.