application of sections 86, 135, 137, 219, and 469. , and (4) in subsection (f)(1)— (A) by striking after 2002 and inserting after 2024 , (B) by striking $50,000 and $100,000 and inserting $125,000 and $250,000 , and (C) in subparagraph (B), by striking calendar year 2001 and inserting calendar year 2023 . (b) Conforming amendment Section 62(a)(17) of such Code is amended to read as follows: (17) Education loan payments The deduction allowed by section 221. . (c) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2023.