Text: H.R.5491 — 101st Congress (1989-1990)All Information (Except Text)

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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.