H.R. 2646 (105th)

Parent and Student Savings Account PLUS Act

passedUnited States· United States Congress· EN

Introduced

9 October 1997

Last action

21 July 1998 · President

Status

On motion to refer the bill and the accompanying veto message to the Committee on Ways and Means. Agreed to without objection. (consideration: CR H6052)

Summary

Education Savings Act for Public and Private Schools - Amends the Internal Revenue Code (IRC) to permit tax-free expenditures from education individual retirement accounts for elementary and secondary education expenses (including tuition, special needs services, and transportation expenses) required for attendance at a public, private, or religious school. Increases the maximum annual amount of contributions permitted to such accounts. Provides for the application of the IRC without regard to the result reached in the case of Schmidt Baking Company, Inc. v. Commissioner of Internal Revenue. Directs the Secretary of the Treasury to prescribe regulations reflecting such application of the IRC.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

9 October 1997
Vote
Ordered to be Reported (Amended) by the Yeas and Nays: 19 - 17.
Source: Committee
9 October 1997
Committee
Committee Consideration and Mark-up Session Held.
Source: Committee
9 October 1997
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
9 October 1997
Introduced
Introduced in House
Source: IntroReferral
9 October 1997
Introduced
Introduced in House
Source: IntroReferral
21 October 1997
Calendars
Placed on the Union Calendar, Calendar No. 194.
Source: Calendars
21 October 1997
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 105-332.
Source: Committee
21 October 1997
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 105-332.
Source: Committee
22 October 1997
Reported
Rules Committee Resolution H. Res. 274 Reported to House. Rule provides for consideration of H.R. 2646 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill, modified by the amendment printed in part 1 of the report of the Committee on Rules accompanying this resolution, shall be considered as adopted. Measure will be considered read. A specified amendment is in order.
Source: Floor
23 October 1997
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
23 October 1997
Vote
On passage Passed by the Yeas and Nays: 230 - 198 (Roll no. 524).
Source: Floor
23 October 1997
Vote
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 230 - 198 (Roll no. 524).
Source: Floor
23 October 1997
Floor
The previous question was ordered pursuant to the rule.
Source: Floor
23 October 1997
Floor
Rule provides for consideration of H.R. 2646 in the House with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill, modified by the amendment printed in part 1 of the report of the Committee on Rules accompanying this resolution, shall be considered as adopted. Measure will be considered read. A specified amendment is in order.
Source: Floor
23 October 1997
Floor
Considered under the provisions of rule H. Res. 274. (consideration: CR H9056-9076)
Source: Floor
23 October 1997
Passed
Rule H. Res. 274 passed House.
Source: Floor
24 October 1997
Calendars
Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Source: Calendars
27 October 1997
Calendars
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 227.
Source: Calendars
29 October 1997
Floor
Measure laid before Senate by unanimous consent. (consideration: CR S11321-11322)
Source: Floor
31 October 1997
Floor
Considered by Senate. (consideration: CR S11503-11511)
Source: Floor
4 November 1997
Vote
Second cloture on the bill not invoked in Senate by Yea-Nay Vote. 56-44. Record Vote No: 291. (consideration: CR S11627)
Source: Floor
13 March 1998
Floor
Motion to proceed to consideration of measure made in Senate.
Source: Floor
16 March 1998
Floor
Motion to proceed to consideration of measure made in Senate. (consideration: CR S1988)
Source: Floor
17 March 1998
Vote
Second cloture on the motion to proceed invoked in Senate by Yea-Nay Vote. 74-24. Record Vote No: 34. (consideration: CR S2094)
Source: Floor
18 March 1998
Floor
Considered by Senate. (consideration: CR S2168-2171)
Source: Floor
19 March 1998
Vote
Third cloture not invoked in Senate by Yea-Nay Vote. 55-44. Record Vote No: 38. (consideration: CR S2289)
Source: Floor
26 March 1998
Floor
Considered by Senate. (consideration: CR S2285-2290)
Source: Floor
27 March 1998
Floor
Fith cloture motion withdrawn by unanimous consent in Senate.
Source: Floor
20 April 1998
Floor
Measure laid before Senate by unanimous consent. (consideration: CR S3249-3274)
Source: Floor
21 April 1998
Floor
Considered by Senate. (consideration: CR S3321-3331, S3333-3353)
Source: Floor
22 April 1998
Floor
Considered by Senate. (consideration: CR S3375-3407, S3410-3423, S3426)
Source: Floor
23 April 1998
Vote
Passed/agreed to in Senate: Passed Senate with an amendment by Yea-Nay Vote. 56-43. Record Vote No: 102.
Source: Floor
23 April 1998
Floor
Considered by Senate. (consideration: CR S3469-3495, S3499-3528)
Source: Floor
28 April 1998
ResolvingDifferences
Senate appointed conferees Roth; Mack; Coats; Gorton; Coverdell; Moynihan; Moseley-Braun; Kennedy; Bingaman by unanimous consent.
Source: ResolvingDifferences
30 April 1998
Floor
Message on Senate action sent to the House.
Source: Floor
7 May 1998
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: ResolvingDifferences
7 May 1998
Passed
On motion that the House disagree to the Senate amendment, and agree to a conference Agreed to without objection. (consideration: CR H2938)
Source: ResolvingDifferences
7 May 1998
ResolvingDifferences
The previous question was ordered without objection.
Source: ResolvingDifferences
7 May 1998
Floor
DEBATE - The House proceeded with one hour of debate on the Rangel motion to instruct conferees on the part of the House at the conference to agree to provisions relating to tax-favored financing for public school construction consistent, to the maximum extent possible within the scope of conference, with the approach taken in H.R. 3320, the Public School Modernization Act of 1998.
Source: Floor
7 May 1998
ResolvingDifferences
The Speaker appointed conferees for consideration of the House bill and Senate amendment and modifications committed to conference: Archer, Goodling, Armey, Rangel, and Clay.
Source: ResolvingDifferences
7 May 1998
ResolvingDifferences
Mr. Rangel moved that the House instruct conferees.
Source: ResolvingDifferences
7 May 1998
ResolvingDifferences
Mr. Archer asked unanimous consent that the House disagree to the Senate amendment, and agree to a conference.
Source: ResolvingDifferences
6 June 1998
ResolvingDifferences
Conference held.
Source: ResolvingDifferences
6 June 1998
ResolvingDifferences
Conference committee actions: Conference held.
Source: ResolvingDifferences
15 June 1998
ResolvingDifferences
Conference papers: Senate report and managers' statement held at the desk in Senate.
Source: ResolvingDifferences
15 June 1998
Passed
Conference committee actions: Conferees agreed to file conference report.
Source: ResolvingDifferences
15 June 1998
ResolvingDifferences
Conference report H. Rept. 105-577 filed. (text of conference report: CR H4551-4565)
Source: ResolvingDifferences
15 June 1998
ResolvingDifferences
Conference report filed: Conference report H. Rept. 105-577 filed.(text of conference report: CR H4551-4565)
Source: ResolvingDifferences
16 June 1998
Reported
Rules Committee Resolution H. Res. 471 Reported to House. Rule provides for consideration of the conference report to H.R. 2646. All points of order against the conference report and against its consideration are waived. The conference report shall be considered as read when called up for consideration.
Source: Floor
17 June 1998
Passed
Rule H. Res. 471 passed House.
Source: Floor
18 June 1998
Floor
The previous question on the motion to recommit to conference committee was ordered without objection.
Source: Floor
18 June 1998
ResolvingDifferences
Mr. Rangel moved to recommit with instructions to the conference committee.
Source: ResolvingDifferences
18 June 1998
ResolvingDifferences
The previous question was ordered without objection.
Source: ResolvingDifferences
18 June 1998
Floor
DEBATE - The House proceeded with one hour of debate on the conference report.
Source: Floor
18 June 1998
ResolvingDifferences
Conference papers: message on House action held at the desk in Senate.
Source: ResolvingDifferences
18 June 1998
Vote
On agreeing to the conference report Agreed to by the Yeas and Nays: 225 - 197 (Roll No. 243). (consideration: CR H4727-4739)
Source: ResolvingDifferences
18 June 1998
Passed
Motions to reconsider laid on the table Agreed to without objection.
Source: ResolvingDifferences
18 June 1998
Vote
Conference report agreed to in House: On agreeing to the conference report Agreed to by the Yeas and Nays: 225 - 197 (Roll No. 243).(consideration: CR H4727-4739)
Source: ResolvingDifferences
18 June 1998
Vote
On motion to recommit to conference committee Failed by the Yeas and Nays: 196 - 225 (Roll No. 242). (consideration: CR H4738-4739)
Source: ResolvingDifferences
18 June 1998
ResolvingDifferences
Mr. Goodling brought up conference report H. Rept. 105-577 for consideration under the provisions of H. Res. 471.
Source: ResolvingDifferences
23 June 1998
ResolvingDifferences
Conference report considered in Senate. By Unanimous Consent.
Source: ResolvingDifferences
24 June 1998
Floor
Message on Senate action sent to the House.
Source: Floor
24 June 1998
ResolvingDifferences
Conference report considered in Senate. (consideration: CR S6867-6875)
Source: ResolvingDifferences
24 June 1998
Vote
Conference report agreed to in Senate: Senate agreed to conference report by Yea-Nay Vote. 59-36. Record Vote No: 169.(consideration: CR S6918-6935)
Source: ResolvingDifferences
14 July 1998
Floor
Presented to President.
Source: Floor
14 July 1998
President
Presented to President.
Source: President
21 July 1998
Passed
On motion to refer the bill and the accompanying veto message to the Committee on Ways and Means. Agreed to without objection. (consideration: CR H6052)
Source: Veto
21 July 1998
Veto
Mr. Herger moved to refer the bill and accompanying veto message to the Committee on Ways and Means.
Source: Veto
21 July 1998
Veto
The Chair laid before the House the veto message from the President.
Source: Veto
21 July 1998
President
Vetoed by President. (consideration: CR H6052)
Source: President
21 July 1998
President
Vetoed by President.(consideration: CR H6052)
Source: President

Votes

24 June 1998 · Conference Report Agreed to · On the Conference Report H.R. 2646 · Conference Report Agreed to · Official source

Yes 59 · No 36 · Abstain — · Absent/not voting 5

Sen. D'Amato, Alfonse [R-NY]Yea
Sen. Specter, Arlen [R-PA]Not Voting
Rep. Boxer, Barbara [D-CA-6]Nay
Sen. Mikulski, Barbara A. [D-MD]Nay
Rep. Campbell, Ben Nighthorse [D-CO-3]Yea
Sen. Frist, William H. [R-TN]Yea
Bob GrahamNay
Rep. Smith, Bob [R-NH-1]Yea