S. 2465 · 117th Congress
American Opportunity Tax Credit Enhancement Act of 2021
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 117th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
MenendezSponsor3 cosponsors · 3 D
3 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill modifies the American Opportunity and Lifetime Learning tax credits to make the American Opportunity tax credit 100% refundable. It also modifies the provision denying the American Opportunity tax credit to students convicted of a federal or state felony relating to the possession or distribution of a controlled substance.
What it does: CRS summary · Introduced in Senate · Jul 22, 2021
American Opportunity Tax Credit Enhancement Act of 2021
This bill modifies the American Opportunity and Lifetime Learning tax credits to make the American Opportunity tax credit 100% refundable. It also modifies the provision denying the American Opportunity tax credit to students convicted of a federal or state felony relating to the possession or distribution of a controlled substance. Students may not be denied such credit unless the prison term for the drug offense is at least 15 years.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: American Opportunity Tax Credit Enhancement Act of 2021
Latest action (Jul 22, 2021): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Jul 22, 2021
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.