American opportunity credit expanded to 6 years, made temporarily fully refundable

(a) In general Section 25A(i) is amended— (1) in subsection (b)(2)— (A) in subparagraph (A)— (i) in the heading, by striking 4 taxable years and inserting 6 taxable years, and (ii) by striking 4 prior taxable years and inserting 6 taxable years, and (B) in subparagraph (C)— (i) in the heading, by striking first 4 years and inserting first 6 years, and (ii) by striking the first 4 years and inserting the first 6 years, and (2) by redesignating subsection (j) as subsection (k) and by inserting after subsection (i) the following: (j) American Opportunity Tax Credit made fully refundable for 2026 In the case of a taxable year beginning after December 31, 2025, and before January 1, 2027, subsection (i) shall be applied by substituting 100 percent for forty percent.. (b) Effective date The amendments made by subsection (a) shall apply to taxable years beginning after December 31, 2025. (c) Outreach campaign (1) In general The Secretary of the Treasury (or the Secretary’s delegate) shall conduct an outreach campaign to— (A) provide information to the public regarding the expansion of the American Opportunity Credit under section 25A of the Internal Revenue Code of 1986, as amended by this Act, and (B) assist individuals with claiming such credit. (2) Methods With respect to the outreach campaign described in paragraph (a), the Secretary shall— (A) provide relevant information on the public website of the Internal Revenue Service, and (B) send communications via direct mailing and electronic mail to individuals who have been identified as eligible for such credit for the taxable year.