Subsec. (f)(1)(B). Bar. L. 115–97, § 11002(d)(1)(U), replaced “for ‘calendar year 2016′ in the subparagraph (A)(ii)” to own “for ‘twelve months 1992′ inside subparagraph (B)”.
2014-Subsec. (b)(1). Bar. L. 113–295 substituted “will perhaps not meet or exceed $2,five-hundred.” getting “should maybe not exceed the total amount computed according to the after the table:” and dining table regarding number to own nonexempt decades 1998 so you’re able to 2001 and you will after that.
L. 105–277, § 4003(a)(3), joined before period within stop “or perhaps to any person because of the cause from that loan not as much as one certified manager plan (as outlined in section 72(p)(4)) or under one contract known within the part 72(p)(5)”
Subsec. (d)(4). Bar. L. 108–311, § 207(20), registered “(computed in place of mention of subsections (b)(1), (b)(2), and you can (d)(1)(B) thereof)” shortly after “part 152”.
Subsec. (f)(1). Club. L. 108–311, § 408(b)(5), amended index words from Pub. L. 107–16, § 412(b)(2). Pick 2001 Amendment notice lower than.
Text see as follows: “An effective deduction would be greeting lower than it part just with respect so you’re able to desire paid off for the any qualified education loan for the first sixty weeks (regardless if straight) in which focus repayments are required
2001-Subsec. (b)(2)(B)(i), (ii). Bar. L. 107–sixteen, § 412(b)(1), revised cls. (i) and (ii) fundamentally. Before amendment, cls. (i) and (ii) see below:
Subsec. (d). Pub. L. 107–16, § 412(a)(1), redesignated subsec. (e) since (d), and hit out going and you can text of former subsec. (d). Like sixty days is determined in the manner recommended because of the the Secretary regarding numerous money that are refinanced of the, or serviced due to the fact, a single financing and in the outcome of money obtain ahead of the day of enactment for the area.”
Subsec. (f)(1). Pub. L. 107–16, § 412(b)(2), since revised of the Pub. L. 108–311, § 408(b)(5), substituted “$50,000 and you may $a hundred,100000 wide variety” to own “$40,100000 and you may $60,100 number”.
1998-Subsec. (b)(2)(C). Club. L. 105–277, § 4003(a)(2)(A)(iii), strike aside finishing arrangements which realize the following: “Having reason for areas 86, 135, http://paydayloansohio.org/cities/portsmouth 137, 219, and you will 469, modified revenues shall be computed rather than reference to brand new deduction acceptance lower than so it part.”
Subsec. (d). Bar. L. 105–206, § 6004(b)(2), joined within avoid “Such as sixty days will likely be computed in the manner prescribed of the the newest Secretary when it comes to multiple money which can be refinanced from the, or maintained since the, one loan as well as in the situation off funds obtain before the newest time of your enactment in the part.”
Amendment by the Pub. L. 117–dos relevant so you’re able to nonexempt many years delivery just after , look for section 9042(c) of Club. L. 117–dos, put down as an email under point 74 on the name.
Modification from the Pub. L. 116–260 relevant so you can nonexempt ages birth just after , look for area 104(c) off div. EE from Pub. L. 116–260, set-out since the a note under section 25A in the label.
Modification from the Bar. L. 116–136 applicable to money generated once , find part 2206(c) from Pub. L. 116–136, put down due to the fact a note below section 127 with the name.
Modification by section 11002(d)(1)(U) out-of Pub. L. 115–97 appropriate to taxable decades beginning once , find part 11002(e) out-of Club. L. 115–97, establish as the an email under part step 1 from the label.
Amendment by the section 13305(b)(1) out-of Pub. L. 115–97 relevant in order to nonexempt age beginning immediately following , except given that provided by change code, discover section 13305(c) away from Club. L. 115–97, put down since the an email below point 74 with the title.
Amendment by Pub. L. 113–295 active , subject to a savings provision, get a hold of point 221(b) regarding Pub. L. 113–295, lay out as an email below part step one on the identity.
Modification by the Club. L. 108–357 relevant so you can nonexempt age birth immediately after , find part 102(e) off Pub. L. 108–357, set out due to the fact a note lower than section 56 of this title.