United States · Bill · HR
H.R. 120 (108th)
Voluntary Opportunities for Increasing Contributions to Education Act
Introduced
7 January 2003
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
18 August 2025
Summary
Voluntary Opportunities for Increasing Contributions to Education Act - Amends the Internal Revenue Code to allow an annual tax credit of up to $500 for an individual ($1,000 for joint filers) and $100,000 for a corporation for 75 percent of the qualified charitable contributions (school tuition organizations, facility construction or renovation, computer acquisition or training) made on behalf of elementary or secondary schools.
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 7 January 2003
Introduced in House (PDF)
Introduced in House · EN · 7 January 2003
Introduced in House
summary · EN · 7 January 2003
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/108th-congress/house-bill/120
- Open data entity: https://api.congress.gov/v3/bill/108/hr/120