S. 2553 - Eliminating Discrimination and Creating Corridors to Expand Student Success (ED ACCESS) Act of 2019

116TH CONGRESS
1ST SESSION

S. 2553

To amend the Internal Revenue Code of 1986 to strike
the provision of the American Opportunity Tax Credit that denies
the credit to students with felony drug convictions.

IN THE SENATE OF THE UNITED STATES

SEPTEMBER 26, 2019

Mr. VAN HOLLEN (for himself, Mr. PORTMAN, Mr. MERKLEY,
Ms. COLLINS, Mr. WYDEN, and Mr. LANKFORD) introduced
the following bill; which was read twice and
referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to strike the provision of the American Opportunity Tax Credit that denies the credit to students with felony drug convictions.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the "Eliminating Discrimination and Creating Corridors to Expand Student Success Act of 2019" or the "ED ACCESS Act of 2019".

SEC. 2. ELIMINATION OF DENIAL OF AMERICAN OPPORTUNITY TAX CREDIT FOR STUDENTS CONVICTED OF A FELONY DRUG OFFENSE.

(a) IN GENERAL. — Section 25A(b)(2) of the Internal Revenue Code of 1986 is amended by striking subparagraph (D).

(b) EFFECTIVE DATE. — The amendment made by this section shall apply to taxable years ending after the  date of the enactment of this Act.