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United States · Bill · S

S. 1886 (104th)

A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of educational grants by private foundations, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

19 June 1996

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

7 April 2025

Summary

Amends the Internal Revenue Code to exempt a private foundation making an employer-related grant from the excise tax on taxable expenditures when an individual scholarship or fellowship grant made by such a foundation is made on an objective and nondiscriminatory basis and is made pursuant to a qualified employer-related grant program.

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Votes

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Versions

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Documents

3 official files

Sponsors

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Sources

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