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SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Union Member Protection Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) Labor unions make significant political contributions 
        and expenditures that directly or indirectly influence the 
        election of candidates and support or oppose political causes. 
        Decisions to use union dues for political contributions and 
        expenditures are usually made by union leadership and 
        management, rather than union membership.
            (2) Unions, acting through their management, should be 
        obligated to conduct business in the best interests of their 
        membership.
            (3) Historically, union members have not had a way to know, 
        or to influence, the political activities of unions that are 
        supposed to represent them. Union members and the public have a 
        right to know how unions are spending members' dues to make 
        political contributions or expenditures benefitting candidates, 
        political parties, and political causes.
            (4) Unions should be accountable to their membership in 
        making political contributions or expenditures affecting 
        Federal governance and public policy. Requiring the express 
        approval of a union's membership for political contributions or 
        expenditures will establish necessary accountability.

SEC. 3. DISCLOSURE AND APPROVAL OF CERTAIN POLITICAL EXPENDITURES.

    (a) In General.--Title II of the Labor-Management Reporting and 
Disclosure Act (29 U.S.C. 431 et seq.) is amended by inserting after 
section 201 the following:

``SEC. 201A. DISCLOSURE AND APPROVAL OF CERTAIN POLITICAL EXPENDITURES 
              BY LABOR ORGANIZATIONS.

    ``(a) Disclosure.--The report required under section 201 shall 
contain, in a clear and simple format--
            ``(1) a description of the specific nature of any 
        expenditures for political activities proposed to be made by 
        the labor organization for the forthcoming fiscal year, to the 
        extent the specific nature is known to the labor organization 
        and including the total amount of such proposed expenditures; 
        and
            ``(2) a disclosure of how each officer of the labor 
        organization voted to authorize or not to authorize each 
        expenditure for political activities made by the labor 
        organization during the preceding fiscal year.
    ``(b) Restriction on Expenditures.--No labor organization shall 
make any expenditure for political activities in any fiscal year 
unless--
            ``(1) such expenditure is of the nature of those proposed 
        by the labor organization pursuant to subsection (a); and
            ``(2) the full, free, and written authorization for such 
        expenditures has been granted by a majority of the members of 
        the labor organization.
    ``(c) Mechanism for Obtaining Authorization.--Not later than 1 year 
after the date of enactment of the Union Member Protection Act, every 
labor organization shall adopt a mechanism for obtaining, by secret 
ballot, the authorization of its members as required under subsection 
(b)(2).
    ``(d) Liability.--The officers of a labor organization who 
authorize an expenditure without first obtaining the authorization of 
members required under subsection (b)(2) shall be jointly and severally 
liable in any action brought in any court of competent jurisdiction to 
any member of the labor organization or class of members for the amount 
of dues paid by such member or class of member during the 1 year period 
prior to the date that such expenditure was made.
    ``(e) Definition of Expenditure for Political Activities.--As used 
in this section:
            ``(1) The term `expenditure for political activities' 
        means--
                    ``(A) an independent expenditure, as such term is 
                defined in section 301(17) of the Federal Election 
                Campaign Act of 1971 (2 U.S.C. 431(17));
                    ``(B) contributions to any political party, 
                committee, or electioneering communication, as such 
                term is defined in section 304(f)(3)(A) of the Federal 
                Election Campaign Act of 1971 (2 U.S.C. 434(f)(3)(A)); 
                and
                    ``(C) dues or other payments to trade associations 
                or other tax exempt organizations that are, or could 
                reasonably be anticipated to be, used for the purposes 
                described in subparagraph (A).
            ``(2) Such term shall not include--
                    ``(A) direct lobbying efforts through registered 
                lobbyists employed or hired by the labor organization;
                    ``(B) communications by a labor organization to its 
                members and executive or administrative personnel and 
                their families; or
                    ``(C) the establishment, administration, and 
                solicitation of contributions to a separate segregated 
                fund to be utilized for political purposes by a labor 
                organization.''.
    (b) Conforming Amendments.--
            (1) Section 201(c) of such Act (29 U.S.C. 431(c)) is 
        amended by striking ``make available the information required 
        to be contained in'' and inserting ``provide''.
            (2) Section 209(a) of such Act (29 U.S.C. 439(a)) is 
        amended by inserting ``other than section 201A'' after ``this 
        title''.

SEC. 4. REQUIREMENT OF VOTE BY PRINCIPAL OFFICERS.

    Section 201 of the Labor-Management Reporting and Disclosure Act 
(29 U.S.C. 431) is further amended by adding at the end the following:
    ``(f) The bylaws required under this section shall expressly 
provide for a vote of the principal officers of the labor organization 
on any individual expenditure for political activities (as such term is 
defined in section 201A(e)) in excess of $50,000. A labor organization 
shall make publicly available the individual votes of principal 
officers required by the preceding sentence within 48 hours of the 
vote, including in a clear and conspicuous location on the Internet 
website of the labor organization.''.

SEC. 5. REPORT.

    The Comptroller General of the United States shall annually conduct 
a study on the compliance with the requirements of this Act by labor 
organizations and their management. Not later than April 1 of each 
year, the Comptroller General shall submit to Congress a report of such 
study.

SEC. 6. EFFECTIVE DATE.

    The amendments made by this Act shall take effect on the date of 
enactment of the Shareholder Protection Act of 2010.
Union Member Protection Act - Amends the Labor-Management Reporting and Disclosure Act (Landrum-Griffin Act) to require a labor organization's mandatory report to the Secretary of Labor on its constitution, officers, and basic organization to include, in a clear and simple format, both: (1) a description of the specific nature and total amount of political expenditures the labor organization proposes to make for the upcoming fiscal year; and (2) a disclosure of how each labor organization officer voted on each political expenditure made by the organization during the preceding fiscal year.

Prohibits a labor organization from making political expenditures unless: (1) they are of the nature of those proposed in such report; and (2) they have received a full, free, and written authorization by secret ballot by a majority of the labor organization members.

Makes officers jointly and severally liable for authorizing a political expenditure without first obtaining the authorization of labor organization members.

Requires labor organization bylaws to provide expressly for a vote of the organization's principal officers on individual political expenditures in excess of $50,000. Requires a labor organization to make public the individual votes of such officers within 48 hours, including in a clear and conspicuous location on its website.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Bridges to the Cuban People Act of 
2001''.

   TITLE I--FACILITATION OF THE EXPORT OF FOOD AND MEDICINES TO CUBA

SEC. 101. EXEMPTION FROM PROHIBITIONS AND RESTRICTIONS ON TRADE WITH 
              CUBA TO PERMIT THE EXPORT OF FOOD AND MEDICINES TO CUBA.

    (a) In General.--Except as provided in subsection (b), any 
prohibition or restriction in law or regulation on trade or financial 
transactions with Cuba shall not apply with respect to the export of 
any agricultural commodity, farm machinery or equipment, medicine, or 
medical device, or with respect to travel incident to the sale or 
delivery of any agricultural commodity, farm machinery or equipment, 
medicine, or medical device, to Cuba.
    (b) Exceptions.--Subsection (a) does not apply to--
            (1) any prohibition or restriction imposed under the Export 
        Administration Act of 1979 (50 U.S.C. App. 2401 et seq.) or 
        successor statute for goods containing parts or components on 
        which export controls are in effect under that section; or
            (2) any prohibition or restriction imposed under section 
        203 of the International Emergency Economic Powers Act (50 
        U.S.C. 1702) insofar as the prohibition or restriction is 
        exercised to deal with a threat to the national security of the 
        United States by virtue of the technology incorporated in such 
        machinery or equipment.
    (c) Supersedes Existing Law.--Subsection (a) supersedes the Trade 
Sanctions Reform and Export Enhancement Act of 2000 (title IX of H.R. 
5426 of the One Hundred Sixth Congress, as enacted into law by section 
1(a) of Public Law 106-387, and as contained in the appendix of that 
Act) or any other provision of law.

SEC. 102. REMOVAL OF CERTAIN PROHIBITIONS ON VESSELS ENTERING UNITED 
              STATES PORTS.

    Section 1706(b) of the Cuban Democracy Act of 1992 (22 U.S.C. 
6005(b); prohibiting certain vessels from entering United States ports) 
shall not apply with respect to vessels that transport to Cuba any item 
the export of which is permitted under section 101 or 404 of this Act.

SEC. 103. STUDY AND REPORT RELATING TO EXPORT PROMOTION AND CREDIT 
              PROGRAMS FOR CUBA.

    (a) Study.--The Secretary of Agriculture shall conduct a study of 
United States agricultural export promotion and credit programs in 
effect as of the date of enactment of this Act to determine how such 
programs may be carried out to promote the consumption of United States 
agricultural commodities in Cuba.
    (b) Report.--Not later than 90 days after the date of enactment of 
this Act, the Secretary of Agriculture shall submit to the Committee on 
Agriculture of the House of Representatives and the Committee on 
Agriculture, Nutrition, and Forestry of the Senate a report 
containing--
            (1) the results of the study conducted under subsection 
        (a); and
            (2) recommendations for proposed legislation, if any, to 
        improve the ability of the Secretary of Agriculture to utilize 
        United States agricultural export promotion and credit programs 
        with respect to the consumption of United States agricultural 
        commodities in Cuba.

SEC. 104. REPORT TO CONGRESS.

    Not later than 6 months after the date of enactment of this Act, 
the President shall submit to Congress a report that sets forth--
            (1) the extent (expressed in volume and dollar amounts) of 
        sales to Cuba of agricultural commodities, farm machinery and 
        equipment, medicines, and medical devices, since the date of 
        enactment of this Act;
            (2) a description of the types of the goods so exported; 
        and
            (3) whether there has been any indication that any medicine 
        or medical device exported to Cuba since the date of enactment 
        of this Act--
                    (A) has been used for purposes of torture or other 
                human rights abuses;
                    (B) was reexported; or
                    (C) was used in the production of any bio-
                technological product.

SEC. 105. DEFINITIONS.

    In this title:
            (1) Agricultural commodity.--The term ``agricultural 
        commodity''--
                    (A) has the meaning given the term in section 102 
                of the Agricultural Trade Act of 1978 (7 U.S.C. 5602); 
                and
                    (B) includes fertilizer.
            (2) Medical device.--The term ``medical device'' has the 
        meaning given the term ``device'' in section 201 of the Federal 
        Food, Drug, and Cosmetic Act (21 U.S.C. 321).
            (3) Medicine.--The term ``medicine'' has the meaning given 
        the term ``drug'' in section 201 of the Federal Food, Drug, and 
        Cosmetic Act (21 U.S.C. 7321).

 TITLE II--EASING OF RESTRICTIONS ON TRAVEL BY UNITED STATES NATIONALS 
                                TO CUBA

SEC. 201. TRAVEL TO CUBA.

    (a) In General.--
            (1) Freedom of travel for united states nationals and 
        lawful permanent resident aliens.--
                    (A) In general.--Subject to subsection (b), the 
                President shall not regulate or prohibit, directly or 
                indirectly--
                            (i) travel to, from, or within Cuba by 
                        nationals of the United States or aliens 
                        lawfully admitted for permanent residence in 
                        the United States; or
                            (ii) any of the transactions incident to 
                        such travel that are set forth in paragraph 
                        (2).
                    (B) Supersedes existing law.--Subparagraph (A) 
                supersedes any other provision of law.
            (2) Transactions incident to travel.--
                    (A) In general.--Except as provided in subparagraph 
                (B), the transactions referred to in paragraph (1) 
                are--
                            (i) any transaction ordinarily incident to 
                        travel to or from Cuba, including the 
                        importation into Cuba or the United States of 
                        accompanied baggage for personal use only;
                            (ii) any transaction ordinarily incident to 
                        travel or maintenance within Cuba, including 
                        the payment of living expenses and the 
                        acquisition of goods or services for personal 
                        use;
                            (iii) any transaction ordinarily incident 
                        to the arrangement, promotion, or facilitation 
                        of travel to, from, or within Cuba;
                            (iv) any transaction incident to 
                        nonscheduled air, sea, or land voyages, except 
                        that this clause does not authorize the 
                        carriage of articles into Cuba or the United 
                        States except accompanied baggage; and
                            (v) any normal banking transaction incident 
                        to any activity described in any of the 
                        preceding clauses, including the issuance, 
                        clearing, processing, or payment of checks, 
                        drafts, travelers checks, credit or debit card 
                        instruments, or similar instruments.
                    (B) Exclusion of certain goods for personal 
                consumption.--The transactions described in 
                subparagraph (A) do not include the importation into 
                the United States of goods for personal consumption 
                acquired in Cuba in excess of the amount established by 
                the Secretary of the Treasury pursuant to section 321 
                of the Tariff Act of 1930 (19 U.S.C. 1321) or otherwise 
                authorized by law.
    (b) Exceptions.--The prohibition contained in subsection (a)(1) 
does not apply in a case in which--
            (1) the United States is at war with Cuba;
            (2) armed hostilities between the two countries are in 
        progress or imminent; or
            (3) there is a credible threat to the public health or the 
        physical safety of nationals of the United States who are 
        traveling to, from, or within Cuba.
    (c) Applicability.--This section applies to actions taken by the 
President before the date of enactment of this Act that are in effect 
on such date, and to actions taken on or after such date.
    (d) Repeals.--There are repealed the following provisions of law:
            (1) Section 102(h) of Public Law 104-114 (22 U.S.C. 
        6032(h)).
            (2) Section 910 of the Trade Sanctions Reform and Export 
        Enhancement Act of 2000 (title IX of H.R. 5426 of the One 
        Hundred Sixth Congress, as enacted into law by section 1(a) of 
        Public Law 106-387, and as contained in the appendix of that 
        Act).
    (e) Definitions.--In this section:
            (1) Lawfully admitted for permanent residence.--The term 
        ``lawfully admitted for permanent residence'' has the meaning 
        given the term in section 101(a)(20) of the Immigration and 
        Nationality Act (8 U.S.C. 1101(a)(20)).
            (2) National of the united states.--The term ``national of 
        the United States'' has the meaning given the term in section 
        101(a)(22) of the Immigration and Nationality Act (8 U.S.C. 
        1101(a)(22)).

          TITLE III--SCHOLARSHIPS FOR CERTAIN CUBAN NATIONALS

SEC. 301. SCHOLARSHIPS FOR GRADUATE STUDY.

    (a) Authority.--
            (1) In general.--The President is authorized to provide 
        scholarships under section 102 of the Mutual Educational and 
        Cultural Exchange Act of 1961 (22 U.S.C. 2452) for nationals of 
        Cuba who seek to undertake graduate study in public health, 
        public policy, economics, law, or other field of social 
        science. In awarding scholarships under this paragraph, the 
        President shall give preference to individuals not employed by 
        the Cuban government or actively participating in the communist 
        party.
            (2) Superseding existing law.--The authority of paragraph 
        (1) shall be exercised without regard to any other provision of 
        law.
    (b) Allocation of Funds.--Of the amounts authorized to be 
appropriated to carry out the Mutual Educational and Cultural Exchange 
Act of 1961 (22 U.S.C. 2451 et seq.) for fiscal years 2002 through 
2006, the following amounts are authorized to be available to carry out 
subsection (a):
            (1) For fiscal year 2002, $1,400,000 for not to exceed 20 
        scholarships.
            (2) For fiscal year 2003, $1,750,000 for not to exceed 25 
        scholarships.
            (3) For fiscal year 2004, $2,450,000 for not to exceed 35 
        scholarships.
            (4) For fiscal year 2005, $2,450,000 for not to exceed 35 
        scholarships.
            (5) For fiscal year 2006, $2,450,000 for not to exceed 35 
        scholarships.

                   TITLE IV--MISCELLANEOUS PROVISIONS

SEC. 401. WAIVER AUTHORITY WITH RESPECT TO THE PUBLIC LAW 104-114.

    (a) Waiver of Sanctions and Restrictions on Assistance.--
Notwithstanding any other provision of law, the President may waive any 
provision of title I or title II of Public Law 104-114 (22 U.S.C. 6021 
et seq.) if the President determines that to do so will promote the 
peaceful transition to democracy in Cuba.
    (b) Waiver of Grounds of Inadmissibility of Certain Aliens.--
Notwithstanding any other provision of law or regulation, the President 
may waive provisions of title IV of Public Law 104-114 (22 U.S.C. 6021 
et seq.; relating to the inadmissibility of certain aliens) if the 
President determines that to do so will further the national economic 
interest of the United States.

SEC. 402. PROHIBITION ON LIMITING ANNUAL REMITTANCES.

    (a) In General.--Except as provided in subsection (b), the 
Secretary of the Treasury may not limit the amount of remittances to 
Cuba that may be made by any person who is subject to the jurisdiction 
of the United States, and the Secretary shall rescind all regulations 
in effect on the date of enactment of this Act that so limit the amount 
of those remittances.
    (b) Statutory Construction.--Nothing in subsection (a) may be 
construed to prohibit the prosecution or conviction of any person 
committing an offense described in section 1956 of title 18, United 
States Code (relating to the laundering of monetary instruments) or 
section 1957 of such title (relating to engaging in monetary 
transactions in property derived from specific unlawful activity).

SEC. 403. IMPORTATION OF DRUGS AND DEVICES.

    Any prohibition or restriction in law (including a regulation) on 
trade or financial transactions with Cuba shall not apply with respect 
to--
            (1) a new drug for which an application for investigation 
        under section 505(i) of the Federal Food, Drug, and Cosmetic 
        Act (21 U.S.C. 355(i)) has been submitted to the Secretary of 
        Health and Human Services;
            (2) a biological product for which an application for 
        investigation under section 351(a)(3) of the Public Health 
        Service Act (42 U.S.C. 262(a)(3)) has been submitted to the 
        Secretary of Health and Human Services;
            (3) a device for which an application for investigation 
        under section 520(g) of the Federal Food, Drug, and Cosmetic 
        Act (21 U.S.C. 360j(g)) has been submitted to the Secretary of 
        Health and Human Services;
            (4) a drug that is the subject of an approved application 
        under section 505 of the Federal Food, Drug, and Cosmetic Act 
        (21 U.S.C. 355);
            (5) a biological product that is the subject of an approved 
        license under section 351 of the Public Health Service Act (42 
        U.S.C. 262); or
            (6) a device that--
                    (A) is cleared for marketing under section 510(k) 
                of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 
                360(k));
                    (B) is the subject of an approved application for 
                premarket approval under section 515 of the Federal 
                Food, Drug, and Cosmetic Act (21 U.S.C. 360e); or
                    (C) is exempted from premarket clearance under 
                subsection (l) or (m) of section 510 of the Federal 
                Food, Drug, and Cosmetic Act (21 U.S.C. 360).

SEC. 404. PROHIBITION ON UNILATERAL SANCTIONS ON GOODS OR SERVICES 
              INTENDED FOR EXCLUSIVE USE OF CHILDREN.

    Funds made available under any provision of law may not be used to 
administer or enforce any sanction by the United States on exports of 
goods or services intended for the exclusive use of children (other 
than a sanction imposed pursuant to an agreement with one or more other 
countries).
Bridges to the Cuban People Act of 2001 - Exempts from the embargo on trade with Cuba (including prohibitions under the Cuban Democracy Act of 1992 against the unloading at a U.S. port of vessels that previously entered a Cuban port to engage in trade) the export of any agricultural commodity, farm machinery or equipment, medicine, or medical device, or any travel incident to the delivery of such items.Prohibits the President from prohibiting or regulating travel to or from or within Cuba by U.S. nationals or lawful resident aliens, including specified transactions ordinarily incident to such travel, financial or otherwise.Authorizes the President to provide scholarships for Cuban nationals who seek to undertake graduate study in public health, public policy, economics, law, or other field of social science.Authorizes the President to waive certain sanctions against, and restrictions on assistance to, Cuba, including the exclusion from the United States of certain aliens who have confiscated property in Cuba of U.S. nationals or who traffics in such property, if he determines that it will promote the peaceful transition to democracy in Cuba or will further U.S. national economic interests.Prohibits the Secretary of the Treasury from limiting the amount of remittances to Cuba that any U.S. person may make.Exempts from prohibitions or restrictions on trade with Cuba the import of certain drugs, biological products, and medical devices into the United States.Prohibits the use of funds to enforce unilateral sanctions on the export of goods and services intended for the exclusive use of children in Cuba.

SECTION 1. DEDUCTION FOR TUITION AND RELATED EXPENSES FOR POSTSECONDARY 
              EDUCATION.

    (a) Deduction Allowed.--Part VII of subchapter B of chapter 1 of 
the Internal Revenue Code of 1986 (relating to additional itemized 
deductions for individuals) is amended by redesignating section 222 as 
section 223 and by inserting after section 221 the following new 
section:

``SEC. 222. TUITION AND RELATED EXPENSES FOR POSTSECONDARY EDUCATION.

    ``(a) Allowance of Deduction.--In the case of an individual, there 
shall be allowed as a deduction an amount equal to the qualified 
tuition and related expenses of an eligible student paid by the 
taxpayer during the taxable year.
    ``(b) Dollar Limitations.--
            ``(1) Per student.--The aggregate payments during the 
        taxable year for the qualified tuition and related expenses of 
        each individual which may be taken into account under 
        subsection (a) shall not exceed $10,000.
            ``(2) Per taxpayer.--The amount allowed as a deduction 
        under subsection (a) for the taxable year shall not exceed 
        $20,000.
            ``(3) Phaseout of deduction.--
                    ``(A) In general.--The amount which would (but for 
                this subsection) be taken into account under subsection 
                (a) shall be reduced (but not below zero) by the amount 
                determined under subparagraph (B).
                    ``(B) Amount of reduction.--The amount determined 
                under this subparagraph is the amount which bears the 
                same ratio to the amount which would be so taken into 
                account as--
                            ``(i) the excess of--
                                    ``(I) the taxpayer's modified 
                                adjusted gross income for such taxable 
                                year, over
                                    ``(II) $125,000 ($175,000 in the 
                                case of a joint return), bears to
                            ``(ii) $20,000.
                    ``(B) Modified adjusted gross income.--The term 
                `modified adjusted gross income' means adjusted gross 
                income determined--
                            ``(i) without regard to this section and 
                        sections 911, 931, and 933, and
                            ``(ii) after application of sections 86, 
                        135, 137, 219, 221, and 469.
    ``(c) Definitions.--For purposes of this section:
            ``(1) Eligible student.--The term `eligible student' has 
        the meaning given to such term by section 25A(b)(3).
            ``(2) Qualified tuition and related expenses.--The term 
        `qualified tuition and related expenses' has the meaning given 
        to such term by section 25A(f)(1), reduced by the sum of--
                    ``(A) the amount excluded from gross income under 
                section 127, 135, or 530 by reason of such expenses, 
                and
                    ``(B) the amount of any scholarship, allowance, or 
                payment described in section 25A(g)(2).
    ``(d) Special Rules.--
            ``(1) Eligible courses.--Amounts paid for qualified tuition 
        and related expenses of any individual shall be taken into 
        account under subsection (a) only to the extent such expenses 
        are attributable to courses of instruction for which credit is 
        allowed toward a degree by an institution of higher education 
        or toward a certificate of required course work at a vocational 
        school.
            ``(2) Taxpayer who is dependent of another taxpayer.--No 
        deduction shall be allowed to a taxpayer under subsection (a) 
        for an amount paid for the education of such taxpayer if such 
        taxpayer is a dependent of another person for a taxable year 
        beginning in the calendar year in which the taxable year of the 
        taxpayer begins.
            ``(3) Spouse.--No deduction shall be allowed under 
        subsection (a) for amounts paid during the taxable year for 
        qualified tuition and related expenses of the spouse of the 
        taxpayer unless--
                    ``(A) the taxpayer is entitled to an exemption for 
                his spouse under section 151(b) for the taxable year, 
                or
                    ``(B) the taxpayer files a joint return with his 
                spouse for the taxable year.''.
    (b) Deduction Allowed in Computing Adjusted Gross Income.--Section 
62(a) of such Code is amended by inserting after paragraph (17) the 
following new paragraph:
            ``(18) Tuition and related expenses for postsecondary 
        education.--The deduction allowed by section 222.''.
    (c) Conforming and Clerical Amendments.--
            (1) Subparagraph (A) of section 86(b)(2) of such Code is 
        amended by inserting ``222,'' after ``221,''.
            (2) Subparagraph (A) of section 135(c)(4) of such Code is 
        amended by inserting ``222,'' after ``221,''.
            (3) Subparagraph (A) of section 137(b)(3) of such Code is 
        amended by inserting ``222,'' after ``221,''.
            (4) Clause (ii) of section 219(g)(3)(A) of such Code is 
        amended by inserting ``222,'' after ``221,''.
            (5) Clause (i) of section 221(b)(2)(C) of such Code is 
        amended by inserting ``222,'' before ``911,''.
            (6) 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 221 and inserting:

                              ``Sec. 222. Tuition and related expenses 
                                        for postsecondary education.
                              ``Sec. 223. Cross reference.''.
    (d) Effective Dates.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1998.

Amends the Internal Revenue Code to allow as a deduction (subject to limitations) an amount equal to the qualified tuition and related expenses of an eligible postsecondary student paid by the taxpayer during the taxable year.