To amend the Internal Revenue Code of 1986 to provide a deduction for tuition paid for the college education of children of the taxpayer.

Summary

Amends the Internal Revenue Code to allow an individual a deduction for 30 percent of the amount of tuition expenses paid to one or more eligible educational institutions for the education of any of the taxpayer's dependent children. Reduces such deduction by five percent for each $1,000 by which the adjusted gross income of the taxpayer exceeds $40,000 ($80,000 in the case of a joint return). Excludes such deduction from the two-percent floor on miscellaneous itemized deductions.

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

Timeline

1. 3 August 1990

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 3 August 1990

   Introduced

   Introduced in House

   Source: IntroReferral

3. 3 August 1990

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · — · Download file

Documents

2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 3 August 1990

  Open at official source

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Sponsors

• Rep. Towns, Edolphus [D-NY-10] · D · Sponsor
• Del. Blaz, Ben G. [R-GU-At Large] · R · Sponsor
• Del. Fauntroy, Walter E. [D-DC-At Large] · D · Sponsor
• Rep. Ford, Harold E. [D-TN-9] · D · Sponsor
• Rep. Owens, Major R. [D-NY-11] · D · Sponsor
• Rep. Poshard, Glenn [D-IL-22] · D · Sponsor
• Rep. Rangel, Charles B. [D-NY-15] · D · Sponsor
• Rep. Serrano, Jose E. [D-NY-15] · D · Sponsor
• Rep. Valentine, Tim [D-NC-2] · D · Sponsor
• Rep. Weiss, Ted [D-NY-17] · D · Sponsor
• · hswm00 · Standing

Related records

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