H.R.5491 - To amend the Internal Revenue Code of 1986 to permit a deduction for certain educational costs of licensed practical or vocational nurses.101st Congress (1989-1990)
|Sponsor:||Rep. Horton, Frank J. [R-NY-29] (Introduced 08/03/1990)|
|Committees:||House - Ways and Means|
|Latest Action:||House - 08/03/1990 Referred to the House Committee on Ways and Means. (All Actions)|
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Text: H.R.5491 — 101st Congress (1989-1990)All Information (Except Text)
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- Bill and resolution texts for 1989-1992 (101st-102nd Congresses) predate authenticated digital publishing.
Introduced in House
HR 5491 IH 101st CONGRESS 2d Session H. R. 5491 To amend the Internal Revenue Code of 1986 to permit a deduction for certain educational costs of licensed practical or vocational nurses. IN THE HOUSE OF REPRESENTATIVES August 3, 1990 Mr. HORTON introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to permit a deduction for certain educational costs of licensed practical or vocational nurses. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. CERTAIN EDUCATIONAL EXPENSES OF LICENSED PRACTICAL OR VOCATIONAL NURSES. (a) GENERAL RULE- 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 221 as section 222 and by inserting after section 220 the following new section: `SEC. 221. EDUCATIONAL EXPENSES OF LICENSED PRACTICAL OR VOCATIONAL NURSES. `(a) ALLOWANCE OF DEDUCTION- In the case of an individual who is a licensed practical or vocational nurse, there shall be allowed as a deduction an amount equal to the qualified nursing educational expenses paid or incurred by such individual during the taxable year. `(b) QUALIFIED NURSING EDUCATIONAL EXPENSES- For purposes of this section-- `(1) IN GENERAL- The term `qualified nursing educational expenses' means any qualified tuition and related expenses-- `(A) which are paid or incurred by an individual who is a licensed practical or vocational nurse and is enrolled in a course of study leading to qualification as a registered nurse, and `(B) which are incurred for instruction which is part of such course of study. `(2) QUALIFIED TUITION AND RELATED EXPENSES- The term `qualified tuition and related expenses' has the meaning given to such term by section 117(b)(2). `(3) ADJUSTMENTS FOR CERTAIN SCHOLARSHIPS, ETC- Rules similar to the rules of section 135(d)(1) shall apply for purposes of this section. `(c) COORDINATION WITH SECTION 135- For purposes of section 135, any amount for which a deduction is allowable under this section shall not be treated as a qualified higher education expense.' (b) DEDUCTION ALLOWABLE IN COMPUTING ADJUSTED GROSS INCOME- Subsection (a) of section 62 of such Code is amended by inserting after paragraph (13) the following new paragraph: `(14) CERTAIN EDUCATIONAL EXPENSES OF LICENSED PRACTICAL OR VOCATIONAL NURSES- The deduction allowed by section 221.' (c) CLERICAL AMENDMENT- 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 the following: `Sec. 221. Educational expenses of licensed practical or vocational nurses. `Sec. 222. Cross reference.' (d) EFFECTIVE DATE- The amendments made by this section shall apply to taxable years beginning after December 31, 1990.