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for which deduction is allowed under any other pro-
vision of this chapter. 
‘‘(6) NO
CREDIT
FOR
MARRIED
INDIVIDUALS 
FILING SEPARATE 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. 
‘‘(7) NONRESIDENT ALIENS.—If the taxpayer is 
a nonresident alien individual for any portion of the 
taxable year, this section shall apply only if such in-
dividual 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. 
‘‘(e) INFLATION ADJUSTMENT.— 
‘‘(1) IN GENERAL.—In the case of a taxable 
year beginning after 2009, the $100,000 amount in 
subsection (b)(1)(D)(ii) shall each be increased by 
an amount equal to— 
‘‘(A) such dollar amount, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins, deter-
mined by substituting ‘calendar year 2008’ for 
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‘calendar year 1992’ in subparagraph (B) 
thereof. 
‘‘(2) ROUNDING.—If any amount as adjusted 
under paragraph (1) is not a multiple of $1,000, 
such amount shall be rounded to the next lowest 
multiple of $1,000. 
‘‘(f) 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 expense which was taken into account in deter-
mining the amount of such credit.’’. 
(b) REPEAL OF DEDUCTION FOR QUALIFIED TUI-
TION AND RELATED EXPENSES.—Part VII of subchapter 
B of chapter 1 of such Code (relating to additional 
itemized deductions for individuals) is amended by strik-
ing section 222. 
(c) CONFORMING AMENDMENTS.—(1) Section 62(a) 
of such Code is amended by striking paragraph (18). 
(2) Subparagraph (A) of section 86(b)(2) of such 
Code is amended by striking ‘‘, 222’’. 
(3) Subparagraph (B) of section 72(t)(7) of such 
Code is amended by striking ‘‘section 25A(g)(2)’’ and in-
serting ‘‘section 25A(d)(2)’’. 
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(4) Subparagraph (A) of section 135(c)(4) of such 
Code is amended by striking ‘‘, 222’’. 
(5) Subparagraph (A) of section 137(b)(3) of such 
Code is amended by striking ‘‘, 222’’. 
(6) Subparagraph (A) of section 199(d)(2) of such 
Code is amended by striking ‘‘, 222’’. 
(7) Clause (ii) of section 219(g)(3)(A) of such Code 
is amended by striking ‘‘, 222’’. 
(8) Clause (i) of section 221(b)(2)(C) of such Code 
is amended by striking ‘‘, 222’’. 
(9) Clause (iii) of section 469(i)(3)(F) of such Code 
is amended by striking ‘‘221, and 222’’ and inserting ‘‘and 
221’’. 
(10) Subsection (d) of section 221 of such Code is 
amended— 
(A) by striking ‘‘section 25A(g)(2)’’ in para-
graph (2)(B) and inserting ‘‘section 25A(d)(2)’’, and 
(B) by striking ‘‘section 25A(f)(2)’’ in the sec-
ond sentence of paragraph (2) and inserting ‘‘section 
25A(c)(3)’’. 
(11) Paragarph (3) of section 221(d) of such Code 
is amended to read as follows: 
‘‘(3) ELIGIBLE STUDENT.—The term ‘eligible 
student’ means, with respect to any academic period, 
a student who— 
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‘‘(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.’’. 
(12) Subclause (I) of section 529(c)(3)(B)(v) of such 
Code is amended by striking ‘‘section 25A(g)(2)’’ and in-
serting ‘‘section 25A(d)(2)’’. 
(13) 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)’’. 
(14) Subclause (I) of section 530(d)(2)(C)(i) of such 
Code is amended by striking ‘‘section 25A(g)(2)’’ and in-
serting ‘‘section 25A(d)(2)’’. 
(15) Clause (iii) of section 530(d)(4)(B) of such Code 
is amended by striking ‘‘section 25A(g)(2)’’ and inserting 
‘‘section 25A(d)(2)’’. 
(16) Section 1400O of such Code is amended by add-
ing at the end the following flush sentence: 
‘‘For purposes of this section, any reference to section 25A 
shall be treated as a reference to such section as in effect 
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on the day before the date of the enactment of this sen-
tence.’’. 
(17) Subparagraph (J) of section 6213(g)(2) of such 
Code is amended by striking ‘‘section 25A(g)(1)’’ and in-
serting ‘‘section 25A(d)(1)’’. 
(d) CLERICAL AMENDMENTS.—(1) The table of sec-
tions 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: 
‘‘25A. Qualified tuition and related expenses credit.’’. 
(2) The table of sections for part VII of subchapter 
B of chapter 1 of such Code is amended by striking the 
item relating to section 222. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to expenses paid after December 
31, 2009, for education furnished in academic periods be-
ginning after such date. 
Æ 
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