# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final regulations.
**SUMMARY:**
This document contains corrections to final regulations that were published in the *Federal Register* on Thursday, December 26, 2002 (67 FR 78687), relating to the education tax credit.
**DATES:**
This correction is effective December 26, 2002.
**FOR FURTHER INFORMATION CONTACT:**
Marilyn E. Brookens (202) 622-4920 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are the subject of these corrections are under section 25A of the Internal Revenue Code.
**Need for Correction**
As published, the final regulations contain errors that may prove to be misleading and are in need of clarification.
**Correction of Publication**
**26 CFR Part 1**
Accordingly, the publication of the final regulations (TD 9034), that were the subject of FR Doc. 02-32453, is corrected as follows:
§ 1.25A-3
1. On Page 78694, Column 2, § 1.25A-3(d)(2), *Example 4.,* line 1, the language “Prior to 1998, Student was not” is corrected to read “Prior to 1998, Student C was not”.
**26 CFR Part 1**
§ 1.25A-5
2. On page 78696, Column 2, § 1.25A-5(c)(4), *Example 1.,* line 2, the language “A, who lives on X's campus, $3,000 for” is corrected to read “A, who lives on University X's campus, $3,000 for”.
Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel, (Procedure & Administration).