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S. 2974IntroducedSenate · nowHousePresidentLawIn committee
Sec. 7 · S. 2974

Penalty for invalid work authorization for purposes of American Opportunity and Lifetime Learning credits

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(a) In general Section 6663A of the Internal Revenue Code of 1986, as added and amended by this Act, is further amended by inserting, 25A after 24. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2026.

Sec. 7: Penalty for invalid work authorization for purposes of American Opportunity and Lifetime Learning credits · Public Law Tracker