United States · Bill · HR
H.R. 4418 (102nd)
To amend the Internal Revenue Code of 1986 to restore the prior law exclusion for scholarships and fellowships.
Introduced
10 March 1992
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Tax Reform Act of 1986 to repeal the provision taxing scholarships and fellowships, and to exclude them from gross income, beginning with the 1987 tax year. Waives the statute of limitations for related refund or credit claims filed within one year of enactment of this Act.
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Votes
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 10 March 1992
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/102nd-congress/house-bill/4418
- Open data entity: https://api.congress.gov/v3/bill/102/hr/4418