H.R. 6455 · 111th Congress
American Opportunity Tax Credit Extension Act of 2010
Key: what the circles and colors mean
Each circle is a bill. The ring fills as it moves through Congress:
Under the number: the Yea · Nay count of its final (or latest) recorded vote. On a member's page, the small badge is how that member voted: Y Yea / Aye, N Nay / No, P Present, – Not voting.
Gold and violet are only for Yea and Nay; they never mean a party. A member's party is the letter on their photo.
Never voted on. It didn't reach a floor vote before the 111th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
No cosponsors.
American Opportunity Tax Credit Extension Act of 2010 - Amends the Internal Revenue Code, with respect to the Hope Scholarship tax credit, to: (1) make permanent increases in the amount of such tax credit; (2) allow such credit for the first four years of post-secondary education (currently, first two years); (3) include course materials in the definition…
What it does: CRS summary · Introduced in House · Nov 29, 2010
American Opportunity Tax Credit Extension Act of 2010 - Amends the Internal Revenue Code, with respect to the Hope Scholarship tax credit, to: (1) make permanent increases in the amount of such tax credit; (2) allow such credit for the first four years of post-secondary education (currently, first two years); (3) include course materials in the definition of qualified tuition and related expenses for purposes of such credit; (4) increase adjusted gross income levels for purposes of determining eligibility for such credit and the lifetime learning tax credit; and (5) allow such credit as an offset against the alternative minimum tax (AMT).
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: American Opportunity Tax Credit Extension Act of 2010
Latest action (Nov 29, 2010): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Nov 29, 2010
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.