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United States · Bill · HR

H.R. 797 (104th)

Higher Education Accumulation Program Act of 1995

referredUnited States· United States Congress· EN

Introduced

2 February 1995

Last action

2 February 1995 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Eshoo, Anna G. [D-CA-18], Rep. Kennedy, Patrick J. [D-RI-1], Rep. Miller, George [D-CA-11], Rep. Farr, Sam [D-CA-20], Rep. Frost, Martin [D-TX-24], Rep. Coleman, Ronald D. [D-TX-16], Rep. Woolsey, Lynn C. [D-CA-6], Rep. Johnson, Eddie Bernice [D-TX-30], Rep. Hilliard, Earl F. [D-AL-7], Rep. Pelosi, Nancy [D-CA-11], Rep. Mineta, Norman Y. [D-CA-15], Rep. Lipinski, William O. [D-IL-3], Rep. Ehlers, Vernon J. [R-MI-3], Rep. Gejdenson, Sam [D-CT-2], Rep. Solomon, Gerald B. H. [R-NY-22], Sen. Schumer, Charles E. [D-NY], Rep. Moran, James P. [D-VA-8], Rep. Fattah, Chaka [D-PA-2], Rep. Martinez, Matthew G. [D-CA-31], Del. Underwood, Robert A. [D-GU-At Large], Rep. Filner, Bob [D-CA-51], Rep. Frank, Barney [D-MA-4], Rep. Evans, Lane [D-IL-17], Rep. Rivers, Lynn N. [D-MI-13], Rep. Serrano, Jose E. [D-NY-15], Rep. Clayton, Eva M. [D-NC-1], Sen. Menendez, Robert [D-NJ], Rep. Lowey, Nita M. [D-NY-17], Rep. Rush, Bobby L. [D-IL-1], Rep. Engel, Eliot L. [D-NY-16], Del. Frazer, Victor O. [I-VI-At Large], Rep. Lofgren, Zoe [D-CA-18], Rep. Brown, George E., Jr. [D-CA-42], Rep. Flake, Floyd H. [D-NY-6], Rep. Waxman, Henry A. [D-CA-33], Rep. Ackerman, Gary L. [D-NY-5]

Subjects

Taxation, Education

Source updated

21 August 2025

Taxation · Education

Official sourceDownload fileView documentsShare

Summary

Higher Education Accumulation Program Act of 1995 - Amends the Internal Revenue Code to allow a deduction for amounts paid to a Higher Education Accumulation Program (HEAP) 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

  1. 2 February 1995

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 2 February 1995

    Introduced

    Sponsor introductory remarks on measure. (CR E256-257)

    Source: IntroReferral

  3. 2 February 1995

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 2 February 1995

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 2 February 1995

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 2 February 1995

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 2 February 1995

    Open at official source

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Sponsors

Related records

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Sources

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