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S 2048 108th Congress Senate Taxation College costs Congress Education Higher education Income tax Labor and Employment Sunset legislation Tax deductions Vocational and technical education

A bill to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified tuition and related expenses and to repeal the sunset of the Economic Growth and Tax Relief…

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A bill to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified tuition and related expenses and to repeal the sunset of the Economic Growth and Tax Relief Reconciliation Act of 2001 with respect to such deduction.

Introduced: February 3, 2004 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 3, 2004
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S541)
Feb 3, 2004
Sponsor introductory remarks on measure. (CR S541)
Feb 3, 2004
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code and the Economic Growth and Tax Relief Reconciliation Act of 2001 to make permanent the income tax deduction for qualified tuition and related expenses.

What's happening now February 3, 2004

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S541)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2048: A bill to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified tuition and related expenses and to repeal the sunset of the Economic Growth and Tax Relief Reconciliation Act of 2001 with respect to such deduction.. 108th Congress. Open America. https://openamerica.io/bill/108-S-2048/
MLA
"S. 2048: A bill to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified tuition and related expenses and to repeal the sunset of the Economic Growth and Tax Relief Reconciliation Act of 2001 with respect to such deduction.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-2048/.
Bluebook (legal)
S. 2048, 108th Cong. (2026), https://openamerica.io/bill/108-S-2048/.
Markdown link
[S. 2048: A bill to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified tuition and related expenses and to repeal the sunset of the Economic Growth and Tax Relief Reconciliation Act of 2001 with respect to such deduction.](https://openamerica.io/bill/108-S-2048/)
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