# Pub. L. 107-131: changes to the Internal Revenue Code

2002-01-16, 115 Stat. 2410. Source: <https://www.govinfo.gov/link/plaw/107/public/131>.

## Legislative history

- Bill: [H.R. 3346](https://www.congress.gov/bill/107th-congress/house-bill/3346)
- Bluebook: [JCT general explanation (2003)](https://www.govinfo.gov/app/details/CPRT-108JPRT83912)

## § 6050S: Returns relating to higher education tuition and related expenses

- § 6050S(a)(1): Pub. L. 107–131, § 1(a), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “which is an eligible educational institution—
- § 6050S(b)(1): Pub. L. 107–131, § 1(b)(1), inserted “and” at end.
- § 6050S(b)(2)(A): Pub. L. 107–131, § 1(b)(2), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “the name, address, and TIN of the individual with respect to whom payments or interest described in subsection (a) were received from (or were paid to),”.
- § 6050S(b)(2)(B): Pub. L. 107–131, § 1(b)(4), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “the—
- § 6050S(b)(2)(B): Pub. L. 107–131, § 1(b)(3), redesignated subpar. (C) as (B) and struck out former subpar. (B) which read as follows: “the name, address, and TIN of any individual certified by the individual described in subparagraph (A) as the taxpayer who will claim the individual as a dependent for purposes of the deduction allowable under section 151 for any taxable year ending with or within the calendar year, and”.
- § 6050S(b)(2)(C), § 6050S(b)(2)(D): Pub. L. 107–131, § 1(b)(3), redesignated subpars. (C) and (D) as (B) and (C), respectively.
- § 6050S(d): Pub. L. 107–131, § 1(c)(1), struck out “or (B)” after “subparagraph (A)” in introductory provisions.
- § 6050S(d)(2): Pub. L. 107–131, § 1(c)(2), substituted “subparagraph (B)” for “subparagraph (C)”.