Teacher:In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
Teacher: Now, understand the problem? Solve this instance: 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.
Student:
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.