United States · Bill · S
S. 1670 (104th)
Common Sense Middle Class Tax Relief Act of 1996
Introduced
15 April 1996
Last action
15 April 1996 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Rep. Harkin, Tom [D-IA-5]
Subjects
Taxation, Education
Source updated
21 August 2025
Summary
Common Sense Middle Class Tax Relief Act of 1996 - Amends the Internal Revenue Code to allow an individual a deduction for the amount of qualified higher education expenses paid by the individual. Limits the amount allowed to $10,000. Provides for a limitation based on modified adjusted gross income and other limitations. Makes permanent the exclusion for employer-provided educational assistance programs.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
15 April 1996
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
15 April 1996
Introduced
Sponsor introductory remarks on measure. (CR S3314-3315)
Source: IntroReferral
15 April 1996
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 15 April 1996 · Official file
Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 15 April 1996
Introduced in Senate (PDF)
Introduced in Senate · EN · 15 April 1996
Introduced in Senate
summary · EN · 15 April 1996
Sponsors
- Rep. Harkin, Tom [D-IA-5] · D · Sponsor
- · ssfi00 · 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/104th-congress/senate-bill/1670
- Open data entity: https://api.congress.gov/v3/bill/104/s/1670
- us · 104-s-1670 · source updated 21 August 2025