The IRS released proposed regulations that revise the rules for reporting qualified tuition and related expenses under section 6050S on a Form 1098=T, “Tuition Statement,” and conforms the regulations to the changes made to section 6050S by the Protecting Americans from Tax Hikes Act of 2015 (PATH Act).  The proposed rules also seek to amend the regulations on the education tax credits under section 25A to conform the regulations to changes made to section 25A by the Trade Preferences Extension Act of 2015 and the PATH Act.