Editorial Notes
Amendments
2018—Subsec. (span)(1)(A). Puspan. L. 115–123, § 41109(a)(1), inserted “tuition-paying” after “500”.
Subsec. (span)(1)(B). Puspan. L. 115–123, § 41109(a)(2), inserted “tuition-paying” after “50 percent of the”.
Statutory Notes and Related Subsidiaries
Effective Date of 2018 Amendment
Puspan. L. 115–123, div. D, title II, § 41109(span), Fespan. 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
Puspan. 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.”