26 U.S. Code § 1400O - Education tax benefits

In the case of an individual who attends an eligible educational institution (as defined in section 25A (f)(2)) located in the Gulf Opportunity Zone for any taxable year beginning during 2005 or 2006—
(1) in applying section 25A, the term “qualified tuition and related expenses” shall include any costs which are qualified higher education expenses (as defined in section 529 (e)(3)),
(2) each of the dollar amounts in effect under subparagraphs (A) and (B) of section 25A (b)(1) shall be twice the amount otherwise in effect before the application of this subsection, and
(3) section 25A (c)(1) shall be applied by substituting “40 percent” for “20 percent”.


(Added Pub. L. 109–135, title I, § 102(a),Dec. 21, 2005, 119 Stat. 2594; amended Pub. L. 110–172, § 11(a)(26),Dec. 29, 2007, 121 Stat. 2487.)

2007—Par. (2). Pub. L. 110–172substituted “under” for “under of”.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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