26 USC § 1400O - Education tax benefits | Title 26 - Internal Revenue Code | U.S. Code

USCPrelim is a preliminary release and may be subject to further revision before it is released again as a final version.

Current through Pub. L. 113-99. (See Public Laws for the current Congress.)

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”.

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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”.

Source

(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.)

Amendments

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, May 21, 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.

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"nt" means note.
"nt [tbl]" means note [table].
"prec" means preceding.
"fr" means a transfer from another section.
"to" means a transfer to another section.
"omitted" means the section is omitted.
"repealed" means the section is repealed.
"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

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General Reference

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26 USC	Description of Change	Session Year	Public Law	Statutes at Large

26 USC § 1400O - Education tax benefits

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