H. R. 3346
One Hundred Seventh Congress
of the
United States of America
AT THE FIRST SESSION
Begun and held at the City of Washington on Wednesday,
the third day of January, two thousand and one
An Act
To amend the Internal Revenue Code of 1986 to simplify the reporting requirements
relating to higher education tuition and related expenses.
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 
1. 
SIMPLIFICATION 
OF 
REPORTING 
REQUIREMENTS
RELATING 
TO 
HIGHER 
EDUCATION 
TUITION 
AND
RELATED EXPENSES.
(a) AMENDMENT RELATING TO PERSONS REQUIRED TO MAKE
RETURN.—Paragraph (1) of section 6050S(a) of the Internal Revenue
Code of 1986 (relating to returns relating to higher education tuition
and related expenses) is amended to read as follows:
‘‘(1) which is an eligible educational institution which
enrolls any individual for any academic period;’’.
(b) AMENDMENTS
RELATING
TO
FORM
AND
MANNER
OF
RETURNS.—Subsection (b) of section 6050S of such Code is amended
as follows:
(1) Paragraph (1) is amended by inserting ‘‘and’’ after the
comma at the end.
(2) Subparagraph (A) of paragraph (2) is amended to read
as follows:
‘‘(A) the name, address, and TIN of any individual—
‘‘(i) who is or has been enrolled at the institution
and with respect to whom transactions described in
subparagraph (B) are made during the calendar year,
or
‘‘(ii) with respect to whom payments described in
subsection (a)(2) or (a)(3) were made or received,’’.
(3) Paragraph (2) of section 6050S(b) of such Code is
amended by striking subparagraph (B) and redesignating sub-
paragraphs (C) and (D) as subparagraphs (B) and (C), respec-
tively.
(4) Subparagraph (B) of section 6050S(b)(2) of such Code,
as redesignated by paragraph (3), is amended to read as follows:
‘‘(B) the—
‘‘(i) aggregate amount of payments received or the
aggregate amount billed for qualified tuition and
related expenses with respect to the individual
described in subparagraph (A) during the calendar
year,
‘‘(ii) aggregate amount of grants received by such
individual for payment of costs of attendance that are
administered and processed by the institution during
such calendar year,
H. R. 3346—2
‘‘(iii) amount of any adjustments to the aggregate
amounts reported by the institution pursuant to clause
(i) or (ii) with respect to such individual for a prior
calendar year,
‘‘(iv) aggregate amount of reimbursements or
refunds (or similar amounts) paid to such individual
during the calendar year by a person engaged in a
trade or business described in subsection (a)(2), and
‘‘(v) aggregate amount of interest received for the
calendar year from such individual, and’’.
(c) CONFORMING AMENDMENTS.—Subsection (d) of section 6050S
of such Code is amended—
(1) by striking ‘‘or (B)’’; and
(2) in paragraph (2), by striking ‘‘subparagraph (C)’’ and
inserting ‘‘subparagraph (B)’’.
SEC. 2. EFFECTIVE DATE.
The amendments made by section 1 shall apply to expenses
paid or assessed after December 31, 2002 (in taxable years ending
after such date), for education furnished in academic periods begin-
ning after such date.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.