PUBLIC LAW 107-131^JAN. 16, 2002 115 STAT. 2411 "(iii) amount of any adjustments to the aggregate amounts reported by the institution pursuant to clause (i) or (ii) with respect to such individual for a prior calendar year, "(iv) aggregate amount of reimbursements or refunds (or similar amounts) paid to such individual during the calendar year by a person engaged in a trade or business described in subsection (a)(2), and "(v) aggregate amount of interest received for the calendar year from such individual, and", (c) CONFORMING AMENDMENTS.—Subsection (d) of section 6050S of such Code is amended— (1) by striking "or (B)"; and (2) in paragraph (2), by striking "subparagraph (C)" and inserting "subparagraph (B)". SEC. 2. EFFECTIVE DATE. 26 USC 6050S The amendments made by section 1 shall apply to expenses Applicability. paid or assessed after December 31, 2002 (in taxable years ending after such date), for education furnished in academic periods beginning after such date. Approved January 16, 2002. LEGISLATIVE HISTORY—H.R. 3346: CONGRESSIONAL RECORD, Vol. 147 (2001): Dec. 4, considered and passed House. Dec. 20, considered and passed Senate.
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