To amend the Internal Revenue Code of 1986 to simplify the reporting requirements relating to higher education tuition and related expenses.
PL 107-131 (H.R.3346), enacted 01/16/2002

115 STAT. 2410 
PUBLIC LAW 107-131^JAN. 16, 2002 
Public Law 107-131 
107th Congress 
An Act 
Jan. 16, 2002 
To amend the Internal Revenue Code of 1986 to simplify the reporting requirements 
pa.R. 3346] 
relating to higher education tuition and related expenses. 
Be it enacted by the Senate and House of Representatives 
of 
the United States of America in Congress assembled, 
SECTION 
1. 
SIMPLIFICATION 
OF REPORTING 
REQUIREMENTS 
RELATING TO HIGHER EDUCATION TUITION AND 
RELATED EXPENSES. 
(a) AMENDMENT RELATING TO PERSONS REQUIRED TO MAKE 
RETURN.—^Paragraph (1) of section 6050S(a) of the Internal Revenue 
26 use 6050S. 
Code of 1986 (relating to returns relating to higher education tuition 
and related expenses) is amended to read as follows: 
"(1) which is an eligible educational institution which 
enrolls any individual for any academic period;". 
(b) 
AMENDMENTS RELATING 
TO 
FORM 
AND 
MANNER 
OF 
RETURNS.—Subsection (b) of section 6050S of such Code is amended 
as follows: 
(1) Paragraph (1) is amended by inserting "and" after the 
comma at the end. 
(2) Subparagraph (A) of paragraph (2) is amended to read 
as follows: 
"(A) the name, address, and TIN of any individual— 
"(i) who is or has been enrolled at the institution 
and with respect to whom transactions described in 
subparagraph (B) are made during the calendar year, 
or 
"(ii) with respect to whom pa3mttents described in 
subsection (a)(2) or (a)(3) were made or received,". 
(3) Paragraph (2) of section 6050S(b) of such Code is 
amended by striking subparagraph (B) and redesignating sub-
paragraphs (C) and (D) as subparagraphs (B) and (C), respec-
tively. 
(4) Subparagraph (B) of section 6050S(b)(2) of such Code, 
as redesignated by paragraph (3), is amended to read as follows: 
"(B) the— 
"(i) aggregate amount of payments received or the 
aggregate amount billed for qualified tuition and 
related 
expenses with respect 
to the 
individual 
described in subparagraph (A) during the calendar 
year, 
"(ii) aggregate amount of grants received by such 
individual for payment of costs of attendance that are 
administered and processed by the institution during 
such calendar year. 
PUBLIC LAW 107-131^JAN. 16, 2002 
115 STAT. 2411 
"(iii) amount of any adjustments to the aggregate 
amounts reported by the institution pursuant to clause 
(i) or (ii) with respect to such individual for a prior 
calendar year, 
"(iv) aggregate amount of reimbursements or 
refunds (or similar amounts) paid to such individual 
during the calendar year by a person engaged in a 
trade or business described in subsection (a)(2), and 
"(v) aggregate amount of interest received for the 
calendar year from such individual, and", 
(c) CONFORMING AMENDMENTS.—Subsection (d) of section 6050S 
of such Code is amended— 
(1) by striking "or (B)"; and 
(2) in paragraph (2), by striking "subparagraph (C)" and 
inserting "subparagraph (B)". 
SEC. 2. EFFECTIVE DATE. 
26 USC 6050S 
The amendments made by section 1 shall apply to expenses Applicability. 
paid or assessed after December 31, 2002 (in taxable years ending 
after such date), for education furnished in academic periods begin-
ning after such date. 
Approved January 16, 2002. 
LEGISLATIVE HISTORY—H.R. 3346: 
CONGRESSIONAL RECORD, Vol. 147 (2001): 
Dec. 4, considered and passed House. 
Dec. 20, considered and passed Senate.