United States · Bill · HR
H.R. 53 (105th)
Higher Education Accumulation Program Act of 1997
Introduced
7 January 1997
Last action
7 January 1997 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Rep. Eshoo, Anna G. [D-CA-18], Rep. Rothman, Steven R. [D-NJ-9], Rep. Farr, Sam [D-CA-20], Del. Underwood, Robert A. [D-GU-At Large], Rep. Hastings, Alcee L. [D-FL-20], Rep. Kennedy, Patrick J. [D-RI-1], Rep. Frost, Martin [D-TX-24], Del. Norton, Eleanor Holmes [D-DC-At Large], Sen. Menendez, Robert [D-NJ], Rep. Jackson Lee, Sheila [D-TX-18], Rep. Green, Gene [D-TX-29], Rep. Martinez, Matthew G. [D-CA-31], Rep. Dellums, Ronald V. [D-CA-9], Rep. Brown, George E., Jr. [D-CA-42], Rep. Gejdenson, Sam [D-CT-2], Rep. Slaughter, Louise McIntosh [D-NY-25], Rep. Evans, Lane [D-IL-17], Rep. Cummings, Elijah E. [D-MD-7], Rep. Klug, Scott L. [R-WI-2], Rep. Lewis, John [D-GA-5], Rep. Woolsey, Lynn C. [D-CA-6]
Subjects
Taxation, Education
Source updated
21 August 2025
Summary
Higher Education Accumulation Program Act of 1997 - Amends the Internal Revenue Code to allow a deduction for amounts paid to a Higher Education Accumulation Program 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
7 January 1997
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
7 January 1997
Introduced
Sponsor introductory remarks on measure. (CR E10)
Source: IntroReferral
7 January 1997
Introduced
Introduced in House
Source: IntroReferral
7 January 1997
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 7 January 1997 · Download file
Documents
3 official files
Introduced in House (text)
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Introduced in House (text)
Introduced in House · EN · 7 January 1997
Introduced in House (PDF)
Introduced in House · EN · 7 January 1997
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Introduced in House
summary · EN · 7 January 1997
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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. Rothman, Steven R. [D-NJ-9] · D · Sponsor
- Rep. Farr, Sam [D-CA-20] · D · Sponsor
- Del. Underwood, Robert A. [D-GU-At Large] · D · Sponsor
- Rep. Hastings, Alcee L. [D-FL-20] · D · Sponsor
- Rep. Kennedy, Patrick J. [D-RI-1] · D · Sponsor
- Rep. Frost, Martin [D-TX-24] · D · Sponsor
- Del. Norton, Eleanor Holmes [D-DC-At Large] · D · Sponsor
- Sen. Menendez, Robert [D-NJ] · D · Sponsor
- Rep. Jackson Lee, Sheila [D-TX-18] · D · Sponsor
- Rep. Green, Gene [D-TX-29] · D · Sponsor
- Rep. Martinez, Matthew G. [D-CA-31] · D · Cosponsor
- Rep. Dellums, Ronald V. [D-CA-9] · D · Cosponsor
- Rep. Brown, George E., Jr. [D-CA-42] · D · Cosponsor
- Rep. Gejdenson, Sam [D-CT-2] · D · Cosponsor
- Rep. Slaughter, Louise McIntosh [D-NY-25] · D · Cosponsor
- Rep. Evans, Lane [D-IL-17] · D · Cosponsor
- Rep. Cummings, Elijah E. [D-MD-7] · D · Cosponsor
- Rep. Klug, Scott L. [R-WI-2] · R · Cosponsor
- Rep. Lewis, John [D-GA-5] · D · Cosponsor
- Rep. Woolsey, Lynn C. [D-CA-6] · D · Cosponsor
- · hswm00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/house-bill/53
- Open data entity: https://api.congress.gov/v3/bill/105/hr/53
- us · 105-hr-53 · source updated 21 August 2025