Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
Input: SECTION 1. HOPE AND LIFETIME LEARNING CREDIT.

(a) In General.--Section 25A of the Internal Revenue Code of 1986
is amended--
(1) by striking ''qualified tuition and related expenses''
each place it appears in subsections (b), (c), (e), (g), and
(i) and inserting ''higher education expenses'', and
(2) by striking paragraph (1) of subsection (f) and
inserting the following:
''(1) Higher education expenses.--The term 'higher
education expenses' means any expense of a type which is taken
into account in determining the cost of attendance (as defined
in section 472 of the Higher Education Act of 1965, as in
effect on the date of the enactment of the Taxpayer Relief Act
of 1997) of--
''(A) the taxpayer,
''(B) the taxpayer's spouse, or
''(C) any dependent of the taxpayer with respect to
whom the taxpayer is allowed a deduction under section
151,
at an eligible educational institution for courses of
instruction of such individual at such institution.''.
(b) Conforming Amendments.--
(1) Section 6050S of the Internal Revenue Code of 1986 is
amended by striking ''qualified tuition and related expenses''
each place it appears in subsections (a)(2), (b)(2)(B)(i), and
(e) and inserting ''higher education expenses''.
(2) Section 6213(g)(2)(J) of such Code is amended by
striking ''tuition and related expenses'' and inserting
''expenses''.
(3) Section 6724 of such Code is amended by striking
''qualified tuition and related expenses'' each place it
appears in subsections (d)(1)(B)(xii) and (d)(2)(BB) and
inserting ''higher education expenses''.
(c) Effective Date.--The amendments made by this section shall
apply to expenses paid after December 31, 2008.

SEC. 2. DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR HIGHER
EDUCATION EXPENSES.

(a) In General.--Subparagraph (A) of section 72(t)(7) of the
Internal Revenue Code of 1986 is amended by striking ''means qualified
higher education expenses'' and all that follows and inserting ''means
higher education expenses (as defined in section 25A(f)(1)) for
education furnished to--''
(b) Effective Date.--The amendment made by this section shall apply
to distributions after December 31, 2008.

SEC. 3. QUALIFIED SCHOLARSHIPS.

(a) In General.--Subsection (b) of section 117 of the Internal
Revenue Code of 1986 is amended--
(1) by striking ''qualified tuition and related expenses''
in paragraph (1) and inserting ''higher education expenses'',
and
(2) by striking paragraph (2) and inserting the following:
''(2) Higher education expenses.--For purposes of paragraph
(1), the term 'higher education expenses' means any expense of
a type which is taken into account in determining the cost of
attendance (as defined in section 472 of the Higher Education
Act of 1965, as in effect on the date of the enactment of the
Taxpayer Relief Act of 1997) of a student at an eligible
educational institution (as defined in section 25A(f)(2)).''.
(b) Effective Date.--The amendments made by this section shall
apply to amounts received after December 31, 2008.

SEC. 4. INCOME FROM US SAVINGS BONDS.

(a) In General.--Section 135(c)(2) of the Internal Revenue Code of
1986 is amended--
(1) by striking subparagraphs (A) and (B) and inserting the
following:
''(A) Qualified higher education expenses.--The
term 'qualified higher education expenses' means higher
education expenses within the meaning of section
25A(f).'', and
(2) by redesignating subparagraph (C) as subparagraph (B).
(b) Conforming Amendments.--
(1) Subsection (c) of section 135 of the Internal Revenue
Code of 1986 is amended by striking paragraph (3) and
redesignating paragraph (4) as paragraph (3).
(2) Section 135 of the Internal Revenue Code of 1986 is
amended by striking ''tuition and fees'' in the heading and
inserting ''expenses''.
(c) Effective Date.--The amendments made by this section shall
apply to expenses paid after December 31, 2008.

SEC. 5. DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES.

(a) In General.--Subsection (a) of section 222 of the Internal
Revenue Code of 1986 is amended by striking ''qualified tuition and
related expenses'' and inserting ''higher education expenses''.
(b) Definition.--Paragraph (1) of section 222(d) of the Internal
Revenue Code of 1986 is amended to read as follows:
''(1) Higher education expenses.--The term 'higher
education expenses' has the meaning given such term by section
25A(f). Such expenses shall be reduced in the same manner as
under section 25A(g)(2).''.
(c) Conforming Amendments.--
(1) Subsections (c)(2)(B), (d)(2), (d)(3)(A), and (d)(3)(B)
of section 222 of the Internal Revenue Code of 1986 are each
amended by striking ''qualified tuition and related expenses''
and inserting ''higher education expenses''.
(2) Section 222 of such Code is amended by striking
''qualified tuition and related expenses'' in the heading and
inserting ''higher education expenses''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2008.

SEC. 6. QUALIFIED TUITION PROGRAMS.

(a) In General.--Paragraph (3) of section 529(e) of the Internal
Revenue Code of 1986 is amended to read as follows:
''(3) Qualified higher education expenses.--The term
'qualified higher education expenses' means any expense of a
type which is taken into account in determining the cost of
attendance (as defined in section 472 of the Higher Education
Act of 1965, as in effect on the date of the enactment of the
Taxpayer Relief Act of 1997) of a beneficiary at an eligible
educational institution.''.
(b) Conforming Amendment.--Section 1400O of the Internal Revenue
Code of 1986 is amended by striking paragraph (1) and redesignating
paragraphs (2) and (3) as paragraphs (1) and (2), respectively.
(c) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2008.
Output:
Amends the Internal Revenue Code to provide a uniform definition of higher education expenses for purposes of provisions allowing for: (1) penalty-free distributions from individual retirement accounts (IRAs) for education expenses; (2) tax exclusions for the value of college scholarships and for income from U.S. savings bonds used to pay education expenses; (3) the tax deduction for qualified tuition and related expenses; and (4) qualified tuition programs.