Amendments
2018—Subsec. (b)(1)(A). [Pub. L. 115–123, § 41109(a)(1)], inserted “tuition-paying” after “500”.
Subsec. (b)(1)(B). [Pub. L. 115–123, § 41109(a)(2)], inserted “tuition-paying” after “50 percent of the”.
Statutory Notes and Related Subsidiaries
Effective Date of 2018 Amendment
[Pub. L. 115–123, div. D, title II, § 41109(b)], Feb. 9, 2018, [132 Stat. 159], provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2017.”
Effective Date
[Pub. L. 115–97, title I, § 13701(c)], Dec. 22, 2017, [131 Stat. 2168], provided that: “The amendments made by this section [enacting this section] shall apply to taxable years beginning after December 31, 2017.”