as in effect on the date of the enactment of the 
Middle Class College Tuition Tax Credit Ex-
pansion Act of 2012. 
‘‘(2) QUALIFIED
TUITION
AND
RELATED
EX-
PENSES.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
tuition and related expenses’ means tuition, 
fees, and course materials required for the en-
rollment or attendance of— 
‘‘(i) the taxpayer, 
‘‘(ii) the taxpayer’s spouse, or 
‘‘(iii) any dependent of the taxpayer 
with respect to whom the taxpayer is al-
lowed a deduction under section 151, 
at an eligible educational institution for courses 
of instruction of such individual at such institu-
tion. 
‘‘(B) EXCEPTION FOR EDUCATION INVOLV-
ING SPORTS, ETC.—Such term does not include 
expenses with respect to any course or other 
education involving sports, games, or hobbies, 
unless such course or other education is part of 
the individual’s degree program. 
‘‘(C) 
EXCEPTION
FOR
NONACADEMIC 
FEES.—Such term does not include student ac-
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tivity fees, athletic fees, insurance expenses, or 
other expenses unrelated to an individual’s aca-
demic course of instruction. 
‘‘(D) 
COMPUTER
TECHNOLOGY
AND 
EQUIPMENT.—Such term includes expenses for 
the purchase of computer technology or equip-
ment (as defined in section 170(e)(6)(F)(i)), or 
Internet access and related services, only to the 
extent the purchase of such technology, equip-
ment, or services is specifically required by the 
individual’s academic course of instruction or 
degree program. 
‘‘(3) ELIGIBLE EDUCATIONAL INSTITUTION.— 
The term ‘eligible educational institution’ means an 
institution— 
‘‘(A) which is described in section 481 of 
the Higher Education Act of 1965, as in effect 
on the date of the enactment of the Middle 
Class College Tuition Tax Credit Expansion Act 
of 2012, and 
‘‘(B) which is eligible to participate in a 
program under title IV of such Act. 
‘‘(g) PORTION OF CREDIT REFUNDABLE.—Fifty per-
cent of the credit allowed under this section (determined 
after application of subsections (c)(1) and (d) and without 
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regard to this subsection and section 26(a)(2) or sub-
section (c)(2), as the case may be) shall be treated as a 
credit allowable under subpart C (and not allowed under 
this section). The preceding sentence shall not apply to 
any taxpayer for any taxable year if such taxpayer is a 
child to whom subsection (g) of section 1 applies for such 
taxable year. 
‘‘(h) REGULATIONS.—The Secretary may prescribe 
such regulations as may be necessary or appropriate to 
carry out this section, including regulations providing for 
a recapture of the credit allowed under this section in 
cases where there is a refund in a subsequent taxable year 
of any amount which was taken into account in deter-
mining the amount of such credit.’’. 
(b) CLERICAL AMENDMENT.—The item relating to 
section 25A in the table of sections for subpart A of part 
IV of subchapter A of chapter 1 of the Internal Revenue 
Code of 1986 is amended to read as follows: 
‘‘Sec. 25A. American Opportunity Tax Credit.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Subparagraph (B) of section 24(b)(3) of the 
Internal Revenue Code of 1986 is amended by strik-
ing ‘‘25A(i)’’ and inserting ‘‘25A’’. 
(2) Clause (ii) of section 25(e)(1)(C) of such 
Code is amended by striking ‘‘25A(i)’’ and inserting 
‘‘25A’’. 
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(3) Paragraph (2) of section 25B(g) of such 
Code is amended by striking ‘‘25A(i)’’ and inserting 
‘‘25A’’. 
(4) Paragraph (1) of section 26(a) of such Code 
is amended by striking ‘‘25A(i)’’ and inserting 
‘‘25A’’. 
(5) Subparagraph (B) of section 72(t)(7) of 
such Code is amended by striking ‘‘25A(g)(2)’’ and 
inserting ‘‘25A(d)(3)’’. 
(6) Paragraph (2) of section 221(d) of such 
Code is amended— 
(A) by striking ‘‘25A(g)(2)’’ in subpara-
graph (B) and inserting ‘‘25A(d)(3)’’, and 
(B) by striking ‘‘25A(f)(2)’’ and inserting 
‘‘25A(f)(3)’’. 
(7) Paragraph (3) of section 221(d) of such 
Code is amended by striking ‘‘25A(b)(3)’’ and in-
serting ‘‘25A(f)(1) (but only with respect to a stu-
dent who is carrying at least 1⁄2 the normal full-time 
workload for the course of study the student is pur-
suing)’’. 
(8) Paragraph (1) of section 222(d) of such 
Code is amended— 
(A) by striking ‘‘25A(f)’’ and inserting 
‘‘25A(f)(2)’’, and 
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(B) by striking ‘‘25A(g)(2)’’ and inserting 
‘‘25A(d)(3)’’. 
(9) Clause (v) of section 529(c)(3)(B) of such 
Code is amended— 
(A) by striking ‘‘25A(g)(2)’’ in subclause 
(I) and inserting ‘‘25A(d)(3)’’, and 
(B) by striking ‘‘HOPE
AND
LIFETIME 
LEARNING CREDITS’’ in the heading and insert-
ing ‘‘AMERICAN OPPORTUNITY CREDIT’’. 
(10) Clause (i) of section 529(e)(3)(B) of such 
Code is amended by striking ‘‘25A(b)(3)’’ and in-
serting ‘‘25A(f)(1) (but only with respect to a stu-
dent who is carrying at least 1⁄2 the normal full-time 
workload for the course of study the student is pur-
suing)’’. 
(11) Subparagraph (C) of section 530(d)(2) of 
such Code is amended— 
(A) by striking ‘‘25A(g)(2)’’ in clause (i)(I) 
and inserting ‘‘25A(d)(3)’’, and 
(B) by striking ‘‘HOPE
AND
LIFETIME 
LEARNING CREDITS’’ in the heading and insert-
ing ‘‘AMERICAN OPPORTUNITY CREDIT’’. 
(12) Clause (iii) of section 530(d)(4)(B) of such 
Code is amended by striking ‘‘25A(g)(2)’’ and in-
serting ‘‘25A(d)(3)’’. 
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