Subsec. (f)(1)(B). Bar. L. 115–97, § 11002(d)(1)(U), substituted “to own ‘calendar year 2016′ inside subparagraph (A)(ii)” to possess “having ‘calendar year 1992′ into the subparagraph (B)”.
2014-Subsec. (b)(1). Bar. L. 113–295 substituted “will perhaps not go beyond $2,500.” to own “shall perhaps not meet or exceed the amount computed according to the pursuing the table:” and you can dining table out of quantity having nonexempt many years 1998 to 2001 and you can thereafter.
L. 105–277, § 4003(a)(3), inserted in advance of several months within end “or perhaps to anybody of the cause regarding financing significantly less than one qualified company bundle (once the outlined when you look at the area 72(p)(4)) otherwise under one contract referred to inside area 72(p)(5)”
Subsec. (d)(4). Club. L. 108–311, § 207(20), joined “(computed without mention of the subsections (b)(1), (b)(2), and you will (d)(1)(B) thereof)” immediately after “point 152”.
Subsec. (f)(1). Pub. L. 108–311, § 408(b)(5), amended directory code off Club. L. 107–16, § 412(b)(2). Come across 2001 Amendment note lower than.
Text comprehend below: “A great deduction would be welcome under this area only with esteem in order to appeal paid off towards people licensed student loan from inside the basic sixty days (regardless if straight) where interest money are essential
2001-Subsec. (b)(2)(B)(i), (ii). Club. L. 107–sixteen, § 412(b)(1), amended cls. (i) and you can (ii) essentially. In advance of modification, cls. (i) and (ii) read as follows:
Subsec. (d). Bar. L. 107–sixteen, § 412(a)(1), redesignated subsec. (e) since (d), and you will struck out heading and you will text message off former subsec. (d). Such as for instance sixty days is going to be calculated in the manner given by the the latest Assistant in the example of several finance which are refinanced by, or serviced as the, an individual mortgage along with the fact away from financing incurred before the newest big date of enactment in the section.”