PUBLIC LAW 109–432—DEC. 20, 2006
120 STAT. 2933
Sec. 4002. Termination of application of title IV of the Trade Act of 1974 to Vietnam. Sec. 4003. Procedure for determining prohibited subsidies by Vietnam. Sec. 4004. Consultations upon initiation of investigation. Sec. 4005. Public participation and consultation. Sec. 4006. Arbitration and imposition of quotas. Sec. 4007. Definitions. TITLE V—HAITI Sec. Sec. Sec. Sec.
5001. 5002. 5003. 5004.
Short title. Trade benefits for Haiti. ITC study. Sense of Congress on interpretation of textile and apparel provisions for Haiti. Sec. 5005. Technical amendments. Sec. 5006. Effective date. TITLE VI—AFRICAN GROWTH AND OPPORTUNITY ACT Sec. Sec. Sec. Sec.
6001. 6002. 6003. 6004.
Short title. Preferential treatment of apparel products of lesser developed countries. Technical corrections. Effective date for AGOA. TITLE VII—ANDEAN TRADE PREFERENCE ACT
Sec. 7001. Short title. Sec. 7002. ATPA extension. Sec. 7003. Technical amendments. TITLE VIII—GENERALIZED SYSTEM OF PREFERENCES (GSP) PROGRAM Sec. 8001. Limitations on waivers of competitive need limitation. Sec. 8002. Extension of GSP program.
DIVISION A—EXTENSION AND EXPANSION OF CERTAIN TAX RELIEF PROVISIONS, AND OTHER TAX PROVISIONS SEC. 100. REFERENCE.
Except as otherwise expressly provided, whenever in this division an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.
TITLE I—EXTENSION AND MODIFICATION OF CERTAIN PROVISIONS SEC.
101.
DEDUCTION FOR EXPENSES.
QUALIFIED
TUITION
AND
RELATED
(a) IN GENERAL.—Section 222(e) is amended by striking ‘‘2005’’ and inserting ‘‘2007’’. (b) CONFORMING AMENDMENTS.—Section 222(b)(2)(B) is amended— (1) by striking ‘‘a taxable year beginning in 2004 or 2005’’ and inserting ‘‘any taxable year beginning after 2003’’, and (2) by striking ‘‘2004 AND 2005’’ in the heading and inserting ‘‘AFTER 2003’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2005.
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26 USC 222.
26 USC 222 note.
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