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United States · Bill · HR

H.R. 600 (106th)

Children's Education Tax Credit Act

referredUnited States· United States Congress· EN

Introduced

4 February 1999

Last action

4 February 1999 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Rogan, James E. [R-CA-27], Rep. Tancredo, Thomas G. [R-CO-6], Rep. Armey, Richard K. [R-TX-26], Rep. Watts, J. C., Jr. [R-OK-4], Rep. Dunn, Jennifer [R-WA-8], Rep. Bilirakis, Michael [R-FL-9], Rep. Norwood, Charles W. [R-GA-10], Rep. Forbes, Michael P. [R-NY-1], Rep. Miller, Gary G. [R-CA-31], Rep. Diaz-Balart, Lincoln [R-FL-21], Rep. Sweeney, John E. [R-NY-20], Rep. DeLay, Tom [R-TX-22], Rep. Souder, Mark E. [R-IN-3], Rep. Bereuter, Doug [R-NE-1], Rep. Peterson, John E. [R-PA-5], Rep. Burton, Dan [R-IN-6], Rep. Mica, John L. [R-FL-7], PETER KING, Rep. Bliley, Tom [R-VA-3], Rep. Pitts, Joseph R. [R-PA-16], Rep. Goodling, William F. [R-PA-19], Sen. Isakson, Johnny [R-GA]

Subjects

Taxation, Education

Source updated

20 August 2025

Taxation · Education

Summary

Children's Education Tax Credit Act - Amends the Internal Revenue Code to establish a tax credit (of up to $1,000) for the qualified educational expenses (tuition, attendance fees, books, supplies, equipment, but excluding meals and lodging) paid by a taxpayer for the education of each individual with respect to whom the taxpayer is allowed a deduction as a dependent. Provides for: (1) the inclusion of certain home schooling expenses; and (2) adjustments for certain scholarships. Defines "eligible educational institution" as a secondary school, an elementary school, or any private, parochial, religious, or home school providing elementary or secondary education.

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

Timeline

  1. 4 February 1999

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 4 February 1999

    Introduced

    Sponsor introductory remarks on measure. (CR E149-150)

    Source: IntroReferral

  3. 4 February 1999

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 4 February 1999

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

View fileDownload file

Sponsors

Related records

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Sources

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