To amend the Internal Revenue Code of 1986 to allow a deduction from gross income for uncompensated education costs incurred by veterans' survivors and dependents who are in receipt of educational assistance under chapter 35 of title 38, United States Code.

H.R. 924 proposes a change to the federal tax code that would allow the survivors and dependents of certain veterans to deduct out-of-pocket education expenses from their gross income. This tax deduction would be available to the spouses and children of service members who are deceased, permanently disabled, missing in action, or captured, specifically covering costs not already met by existing federal educational assistance. Because it is an "above-the-line" deduction, eligible taxpayers could claim this benefit to reduce their taxable income even if they do not itemize their deductions.