Personal income taxes: deductions: qualified tuition.

The Personal Income Tax Law does not conform to a provision of federal income tax law that for taxable years beginning before January 1, 2015, allows a deduction from gross income for the taxable year in an amount equal to qualifying tuition and related expenses paid by the taxpayer during the taxable year, not to exceed $4,000, for enrollment or attendance by the taxpayer, the taxpayer's spouse, or the taxpayer's dependent at any accredited postsecondary institution. That law provides for a phaseout at certain modified adjusted gross income levels. This bill, for taxable years beginning on or after January 1, 2016, and before January 1, 2021, would conform to that federal law with modifications, including modifications to the termination date. This bill would take effect immediately as a tax levy.