United States · Bill · HR
H.R. 10195 (95th)
Educational Expenses Tax Deferral Act
Introduced
1 December 1977
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 September 2025
Summary
Educational Expenses Tax Deferral Act - Amends the Internal Revenue Code to allow a deferral of an individual's income tax liability to the extent it equals a limited portion of the higher educational expenses incurred for the taxpayer, his spouse and dependents. Defers payment until the year following the end of the individual's attendance at an institution of higher education, or the tenth year following the taxpayer's initial deferral, which ever is earlier. Directs the Secretaries of the Treasury and Health, Education, and Welfare to each make two biannual reports to Congress on the effects of this Act.
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 1 December 1977
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/house-bill/10195
- Open data entity: https://api.congress.gov/v3/bill/95/hr/10195