116th CONGRESS 1st Session |
To amend the Internal Revenue Code of 1986 to strike the provision of the American Opportunity Tax Credit that denies the credit to students with felony drug convictions.
September 26, 2019
Mr. Van Hollen (for himself, Mr. Portman, Mr. Merkley, Ms. Collins, Mr. Wyden, and Mr. Lankford) introduced the following bill; which was read twice and referred to the Committee on Finance
To amend the Internal Revenue Code of 1986 to strike the provision of the American Opportunity Tax Credit that denies the credit to students with felony drug convictions.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
This Act may be cited as the “Eliminating Discrimination And Creating Corridors to Expand Student Success Act of 2019” or the “ED ACCESS Act of 2019”.
SEC. 2. Elimination of denial of american opportunity tax credit for students convicted of a felony drug offense.
(a) In general.—Section 25A(b)(2) of the Internal Revenue Code of 1986 is amended by striking subparagraph (D).
(b) Effective date.—The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act.