11.0531 Renumbers Section 221 to 222 and adds new Section 221.

Cite as [A.S.C.A. 11.0531]

Section 221, relating to cross-references with respect to additional itemized deductions for individuals is redesignated as Section 222. New Section 221 is added to read:


A taxpayer may deduct from his adjusted gross income, if he elects to itemize his deductions, all cost for tuition paid in the current taxable year for the education of a dependent who is attending either public or private elementary school, a high school, a college, university, or graduate school anywhere in the United States."

History: 1980, PL 16-87 § 2; and 1988, PL 20-51.