Higher Education Accumulation Program Act of 1994

Summary

Higher Education Accumulation Program Act of 1994 - Amends the Internal Revenue Code to allow a deduction for amounts paid to a Higher Education Accumulation Program (HEAP) account established to accumulate funds to pay the educational expenses of a child of the taxpayer. Declares such accounts exempt from tax. Allows the deduction in arriving at adjusted gross income. Imposes an excise tax on excess contributions and prohibited transactions. Imposes a penalty for failure to meet reporting requirements.

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

Timeline

1. 24 February 1994

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 24 February 1994

   Introduced

   Introduced in House

   Source: IntroReferral

3. 24 February 1994

   Introduced

   Introduced in House

   Source: IntroReferral

4. 2 March 1994

   Introduced

   Sponsor introductory remarks on measure. (CR E299)

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 24 February 1994 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 24 February 1994

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 24 February 1994

  ViewDownloadOpen at official source

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  Vertaal document

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• Introduced in House

  summary · EN · 24 February 1994

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Eshoo, Anna G. [D-CA-18] · D · Sponsor
• Rep. Coleman, Ronald D. [D-TX-16] · D · Cosponsor
• Rep. Mineta, Norman Y. [D-CA-15] · D · Cosponsor
• Rep. Frost, Martin [D-TX-24] · D · Cosponsor
• Rep. Barton, Joe [R-TX-6] · R · Cosponsor
• Rep. Baker, Bill [R-CA-10] · R · Cosponsor
• Sen. Schumer, Charles E. [D-NY] · D · Cosponsor
• Rep. Farr, Sam [D-CA-20] · D · Cosponsor
• Rep. Miller, George [D-CA-11] · D · Cosponsor
• Rep. Edwards, Don [D-CA-10] · D · Cosponsor
• Rep. Woolsey, Lynn C. [D-CA-6] · D · Cosponsor
• Rep. Lipinski, William O. [D-IL-3] · D · Cosponsor
• Rep. Ehlers, Vernon J. [R-MI-3] · R · Cosponsor
• Rep. Unsoeld, Jolene [D-WA-3] · D · Cosponsor
• Rep. Gejdenson, Sam [D-CT-2] · D · Cosponsor
• Rep. Strickland, Ted [D-OH-6] · D · Cosponsor
• Rep. Fingerhut, Eric D. [D-OH-19] · D · Cosponsor
• Rep. Moran, James P. [D-VA-8] · D · Cosponsor
• · hswm00 · Standing

Related records

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