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United States · Bill · S

S. 1670 (104th)

Common Sense Middle Class Tax Relief Act of 1996

referredUnited States· United States Congress· EN

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

Taxation · Education

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

  1. 15 April 1996

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 15 April 1996

    Introduced

    Sponsor introductory remarks on measure. (CR S3314-3315)

    Source: IntroReferral

  3. 15 April 1996

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Sponsors

Related records

No cross-record relationships stored yet.

Sources

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