Higher Education Tax Benefit Compliance Improvement Act

Summary

Higher Education Tax Benefit Compliance Improvement Act This bill amends the Internal Revenue Code to: (1) exempt an institution of higher education from tax penalties for failure to provide the tax identification number (TIN) of a person who claims a tax credit for tuition and related expenses if such institution certifies that it has complied with standards for obtaining the TIN, and (2) disallow the American Opportunity tax credit and the tax deduction for tuition and related expenses unless the taxpayer receives a payee statement containing the TIN of the individual claiming the credit or the deduction.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 21 May 2015

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 21 May 2015

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• Introduced in Senate

  summary · EN · 21 May 2015

  Open at official source

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