Higher Education Affordability and Availability Act

Summary

Higher Education Affordability and Availability Act - Amends the Internal Revenue Code (as revised by the Taxpayer Relief Act of 1997) to exclude from income distributions from qualified tuition programs used for qualifying higher education expenses. Includes within the definition of "qualified State tuition program" programs maintained by eligible educational institutions. Requires such non-State programs to limit annual contributions on behalf of a designated beneficiary to $5,000. Sets forth related excess contribution provisions.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 6 November 1997

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• Introduced in House (PDF)

  Introduced in House · EN · 6 November 1997

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• Introduced in House

  summary · EN · 6 November 1997

  Open at official source

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