S. 1120 · 111th Congress
A bill to amend the Internal Revenue Code of 1986 to conform the definitions of qualifying expenses for…
Full title
A bill to amend the Internal Revenue Code of 1986 to conform the definitions of qualifying expenses for purposes of education tax benefits.
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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.
D
LincolnSponsorNo cosponsors.
Amends the Internal Revenue Code to provide a uniform definition of higher education expenses for purposes of provisions allowing for: (1) penalty-free distributions from individual retirement accounts (IRAs) for education expenses; (2) tax exclusions for the value of college scholarships and for income from U.S.
What it does: CRS summary · Introduced in Senate · May 21, 2009
Amends the Internal Revenue Code to provide a uniform definition of higher education expenses for purposes of provisions allowing for: (1) penalty-free distributions from individual retirement accounts (IRAs) for education expenses; (2) tax exclusions for the value of college scholarships and for income from U.S. savings bonds used to pay education expenses; (3) the tax deduction for qualified tuition and related expenses; and (4) qualified tuition programs.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: A bill to amend the Internal Revenue Code of 1986 to conform the definitions of qualifying expenses for purposes of education tax benefits.
Latest action (May 21, 2009): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: May 21, 2009
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.