SEC. 102. TREATMENT OF MILITARY BASIC HOUSING AL-
LOWANCES WITH RESPECT TO QUALIFIED 
RESIDENTIAL RENTAL PROJECTS. 
(a) IN GENERAL.—Subsection (b) of section 3005 of 
the Housing and Economic Recovery Act of 2008 is 
amended to read as follows: 
‘‘(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to determinations made after the 
date of the enactment of this Act.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in the enact-
ment of section 3005 of the Housing and Economic Recov-
ery Act of 2008. 
TITLE 
II—PROVISIONS 
RELAT-
ING TO EDUCATION TAX BEN-
EFITS 
SEC. 201. ENHANCED CHARITABLE DEDUCTION FOR CON-
TRIBUTIONS OF BOOK INVENTORIES TO PUB-
LIC SCHOOLS MADE PERMANENT. 
(a) IN GENERAL.—Subparagraph (D) of section 
170(e)(3) of the Internal Revenue Code of 1986 is amend-
ed by striking clause (iv). 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to contributions made after the 
date of the enactment of this Act. 
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SEC. 202. DEDUCTION FOR CERTAIN EXPENSES OF ELE-
MENTARY AND SECONDARY SCHOOL TEACH-
ERS MADE PERMANENT. 
(a) IN GENERAL.—Subparagraph (D) of section 
62(a)(2) of the Internal Revenue Code of 1986 is amended 
by striking ‘‘In the case of taxable years’’ and all that 
follows through ‘‘the deductions’’ and inserting ‘‘The de-
ductions’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2011. 
SEC. 203. EXCLUSION FOR EMPLOYER-PROVIDED EDU-
CATIONAL ASSISTANCE MADE PERMANENT. 
Title IX of the Economic Growth and Tax Relief Rec-
onciliation Act of 2001 shall not apply to section 411 of 
such Act, and the amendments made thereby. 
SEC. 204. DEDUCTION FOR QUALIFIED TUITION AND RE-
LATED EXPENSES MADE PERMANENT. 
(a) IN GENERAL.—Section 222 of the Internal Rev-
enue Code of 1986 is amended by striking subsection (e). 
(b) NOT SUBJECT TO EGTRRA SUNSET.—Title IX 
of the Economic Growth and Tax Relief Reconciliation Act 
of 2001 shall not apply to section 431 of such Act, and 
the amendments made thereby. 
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(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2011. 
SEC. 205. ELIMINATION OF 60-MONTH LIMIT AND INCREASE 
IN INCOME LIMITATION ON STUDENT LOAN 
INTEREST DEDUCTION MADE PERMANENT. 
Title IX of the Economic Growth and Tax Relief Rec-
onciliation Act of 2001 shall not apply to section 412 of 
such Act, and the amendments made thereby. 
TITLE III—STATE AND LOCAL 
SALES TAX DEDUCTION 
SEC. 301. STATE AND LOCAL SALES TAX DEDUCTION MADE 
PERMANENT. 
(a) IN GENERAL.—Paragraph (5) of section 164(b) 
is amended by striking subparagraph (I). 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2011. 
Æ 
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