115 STAT. 68 PUBLIC LAW 107-16^JUNE 7, 2001 "(1) QUALIFIED TUITION AND RELATED EXPENSES. —The term 'qvialified tuition and related expenses' has the meaning given such term by section 25A(f). Such expenses shall be reduced in the same manner as under section 25A(g)(2). "(2) IDENTIFICATION REQUIREMENT. — No deduction shall be allowed under subsection (a) to a taxpayer with respect to the qualified tuition and related expenses of an individual unless the taxpayer includes the name and taxpayer identification number of the individual on the return of tax for the taxable year. "(3) LIMITATION ON TAXABLE YEAR OF DEDUCTION.— "(A) IN GENERAL.—^A deduction shall be allowed under subsection (a) for qualified tuition and related expenses for any taxable year only to the extent such expenses are in connection with enrollment at an institution of higher education during the taxable year. "(B) CERTAIN PREPAYMENTS ALLOWED. —Subparagraph (A) shall not apply to qualified tuition and related expenses paid during a taxable year if such expenses are in connection with an academic term beginning during such taxable year or during the first 3 months of the next taxable year. Applicabliity. " (4) NO DEDUCTION FOR MARRIED INDIVIDUALS FILING SEPA- RATE RETURNS. — If the taxpayer is a married individual (within the meaning of section 7703), this section shall apply only if the taxpayer and the taxpayer's spouse file a joint return for the taxable year. "(5) NONRESIDENT ALIENS.— If the taxpayer is a nonresident alien individual for any portion of the taxable year, this section shall apply only if such individual is treated as a resident alien of the United States for purposes of this chapter by reason of an election under subsection (g) or (h) of section 6013. "(6) REGULATIONS.—The Secretary may prescribe such regulations as may be necessary or appropriate to carry out this section, including regulations requiring recordkeeping and information reporting. "(e) TERMINATION.— Th is section shall not apply to taxable years beginning after December 31, 2005.". (b) DEDUCTION ALLOWED IN COMPUTING ADJUSTED GROSS 26 USC 62. INCOME.— Section 62(a) is amended by inserting after paragraph (17) the following: "(18) HIGHER EDUCATION EXPENSES.— The deduction allowed by section 222.". (c) CONFORMING AMENDMENTS.— (1) Sections 86(b)(2), 135(c)(4), 137(b)(3), and 219(g)(3) are each amended by inserting "222," after "221,". (2) Section 221(b)(2)(C) is amended by inserting "222, " before "911". (3) Section 469(i)(3)(F) is amended by striking "and 221" and inserting ", 221, and 222". (4) The table of sections for part VII of subchapter B of chapter 1 is amended by striking the item relating to section 222 and inserting the following: "Sec. 222. Qualified tuition and related expenses. "Sec. 223. Cross reference.".
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