Code Section 222

Code Section	Effective Date	Name of Act	Name of Provision	10yr Revenue Estimate ($millions)
222	12/31/2011	The American Taxpayer Relief Act of 2012	Deduction for qualified tuition and related expenses	-1,706
222	12/31/2009	The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010	Above-the-line deduction for qualified tuition and related expenses	-1,161

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Deduction for qualified tuition and related expenses

Explanation of Provision

The provision extends the qualified tuition deduction for two years, through 2013.

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Above-the-line deduction for qualified tuition and related expenses

Explanation of Provision

The provision extends the qualified tuition deduction for two years so that it is generally available for taxable years beginning before January 1, 2012.

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