A bill to amend the Internal Revenue Code of 1954, to provide a 30-percent credit against the individual income tax for amounts paid as tuition or fees to certain public and private institutions of higher education.

referredUnited States· United States Congress· EN

Introduced

21 February 1973

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Provides a 30-percent tax credit against the individual income tax, under the Internal Revenue Code, for amounts paid as tuition or fees to specified public and private institutions of higher education. Provides adjustments for scholarships and educational allowances. (Adds 26 U.S.C. 39)

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Documents

1 official file

Introduced in House
summary · EN · 21 February 1973
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/93rd-congress/house-bill/4518
Open data entity: https://api.congress.gov/v3/bill/93/hr/4518