United States · Bill · HR
H.R. 600 (106th)
Children's Education Tax Credit Act
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
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
4 February 1999
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
4 February 1999
Introduced
Sponsor introductory remarks on measure. (CR E149-150)
Source: IntroReferral
4 February 1999
Introduced
Introduced in House
Source: IntroReferral
4 February 1999
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 4 February 1999 · Official file
Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 4 February 1999
Introduced in House (PDF)
Introduced in House · EN · 4 February 1999
Introduced in House
summary · EN · 4 February 1999
Sponsors
- Rep. Rogan, James E. [R-CA-27] · R · Sponsor
- Rep. Tancredo, Thomas G. [R-CO-6] · R · Sponsor
- Rep. Armey, Richard K. [R-TX-26] · R · Sponsor
- Rep. Watts, J. C., Jr. [R-OK-4] · R · Sponsor
- Rep. Dunn, Jennifer [R-WA-8] · R · Sponsor
- Rep. Bilirakis, Michael [R-FL-9] · R · Sponsor
- Rep. Norwood, Charles W. [R-GA-10] · R · Sponsor
- Rep. Forbes, Michael P. [R-NY-1] · R · Sponsor
- Rep. Miller, Gary G. [R-CA-31] · R · Cosponsor
- Rep. Diaz-Balart, Lincoln [R-FL-21] · R · Cosponsor
- Rep. Sweeney, John E. [R-NY-20] · R · Cosponsor
- Rep. DeLay, Tom [R-TX-22] · R · Cosponsor
- Rep. Souder, Mark E. [R-IN-3] · R · Cosponsor
- Rep. Bereuter, Doug [R-NE-1] · R · Cosponsor
- Rep. Peterson, John E. [R-PA-5] · R · Cosponsor
- Rep. Burton, Dan [R-IN-6] · R · Cosponsor
- Rep. Mica, John L. [R-FL-7] · R · Cosponsor
- PETER KING · R · Cosponsor
- Rep. Bliley, Tom [R-VA-3] · R · Cosponsor
- Rep. Pitts, Joseph R. [R-PA-16] · R · Cosponsor
- Rep. Goodling, William F. [R-PA-19] · R · Cosponsor
- Sen. Isakson, Johnny [R-GA] · R · 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/106th-congress/house-bill/600
- Open data entity: https://api.congress.gov/v3/bill/106/hr/600
- us · 106-hr-600 · source updated 20 August 2025