§ 1400O. Education tax benefits
In the case of an individual who attends an eligible educational institution (as defined in section
25A
(f)(2)) located in the Gulf Opportunity Zone for any taxable year beginning during 2005 or 2006—
(1)
in applying section
25A, the term “qualified tuition and related expenses” shall include any costs which are qualified higher education expenses (as defined in section
529
(e)(3)),
(2)
each of the dollar amounts in effect under subparagraphs (A) and (B) of section
25A
(b)(1) shall be twice the amount otherwise in effect before the application of this subsection, and