H.R. 6900IntroducedHouse · nowSenatePresidentLawIn committeeSec. 41004 · H.R. 6900
Elimination of denial of American Opportunity Tax Credit for students convicted of a felony drug offense
Title IV — Education and workforce training › Subtitle A — Ensuring affordable higher education
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(a) In general Section 25A(b)(2) is amended by striking subparagraph (D). (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2025.