(10) Subparagraph (A) of section 135(c)(4) of 
such Code is amended by striking ‘‘, 222’’. 
(11) Subparagraph (A) of section 137(b)(3) of 
such Code is amended by striking ‘‘, 222’’. 
(12) Subparagraph (A) of section 199(d)(2) of 
such Code is amended by striking ‘‘, 222’’. 
(13) Clause (ii) of section 219(g)(3)(A) of such 
Code is amended by striking ‘‘, 222’’. 
(14) Clause (i) of section 221(b)(2)(C) of such 
Code is amended by striking ‘‘, 222’’. 
(15) Clause (iii) of section 469(i)(3)(F) of such 
Code is amended by striking ‘‘221, and 222’’ and in-
serting ‘‘and 221’’. 
(16) Subsection (d) of section 221 of such Code 
is amended— 
(A) by striking ‘‘section 25A(g)(2)’’ in 
paragraph 
(2)(B) 
and 
inserting 
‘‘section 
25A(d)(2)’’, and 
(B) by striking ‘‘section 25A(f)(2)’’ in the 
second sentence of paragraph (2) and inserting 
‘‘section 25A(c)(3)’’. 
(17) Paragraph (3) of section 221(d) of such 
Code is amended to read as follows: 
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‘‘(3) ELIGIBLE STUDENT.—The term ‘eligible 
student’ means, with respect to any academic period, 
a student who— 
‘‘(A) meets the requirements of section 
484(a)(1) of the Higher Education Act of 1965 
(20 U.S.C. 1091(a)(1)), as in effect on the date 
of the enactment of the Taxpayer Relief Act of 
1997, and 
‘‘(B) is carrying at least 1⁄2 the normal 
full-time workload for the course of study the 
student is pursuing.’’. 
(18) Subclause (I) of section 529(c)(3)(B)(v) of 
such 
Code 
is 
amended 
by 
striking 
‘‘section 
25A(g)(2)’’ and inserting ‘‘25A(d)(2)’’. 
(19) Clause (i) of section 529(e)(3)(B) of such 
Code is amended by striking ‘‘section 25A(b)(3)’’ 
and inserting ‘‘section 221(d)(3)’’. 
(20) Subclause (I) of section 530(d)(2)(C)(i) of 
such 
Code 
is 
amended 
by 
striking 
‘‘section 
25A(g)(2)’’ and inserting ‘‘section 25A(d)(2)’’. 
(21) Clause (iii) of section 530(d)(4)(B) of such 
Code is amended by striking ‘‘section 25A(g)(2)’’ 
and inserting ‘‘25A(d)(2)’’. 
(22) Section 1400O of such Code is amended 
by adding at the end the following flush sentence: 
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‘‘For purposes of this section, any reference to sec-
tion 25A shall be treated as a reference to such section 
as in effect on the day before the date of the enactment 
of this sentence.’’. 
(23) Section 6050S of such Code is amended— 
(A) by striking ‘‘qualified tuition and re-
lated expenses’’ in subsection (a)(2) and insert-
ing ‘‘expenses which are included as part of a 
student’s cost of attendance (as defined in sec-
tion 472 of the Higher Education Act of 
1965)’’, 
(B) by striking clause (i) of subsection 
(b)(2)(B) and inserting the following new 
clause: 
‘‘(i) the cost of attendance (as defined 
in section 472 of the Higher Education 
Act of 1965) of such individual,’’, and 
(C) in subsection (e) by striking ‘‘the 
terms’’ and all that follows through ‘‘subsection 
(g)(2) thereof)’’ and inserting ‘‘the term ‘eligi-
ble educational institution’ has the meaning 
given such term by section 25A(c)(3)’’. 
(24) Subparagraph (J) of section 6213(g)(2) of 
such 
Code 
is 
amended 
by 
striking 
‘‘section 
25A(g)(1) (relating to higher education tuition and 
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related expenses)’’ and inserting ‘‘section 25A(d)(1) 
(relating to higher education tax credit)’’. 
(25) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting ‘‘, 
25A,’’ after ‘‘section 35’’. 
(26) The table of sections for subpart A of part 
IV of subchapter A of chapter 1 of such Code is 
amended by striking the item relating to section 25A 
and inserting the following: 
‘‘Sec. 25A. Higher education tax credit.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to expenses paid after December 
31, 2007, for education furnished in academic periods be-
ginning after such date. 
Æ 
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