United States · Bill · S
S. 2465 (117th)
American Opportunity Tax Credit Enhancement Act of 2021
Introduced
22 July 2021
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
3 January 2025
Summary
American Opportunity Tax Credit Enhancement Act of 2021 This bill modifies the American Opportunity and Lifetime Learning tax credits to make the American Opportunity tax credit 100% refundable. It also modifies the provision denying the American Opportunity tax credit to students convicted of a federal or state felony relating to the possession or distribution of a controlled substance. Students may not be denied such credit unless the prison term for the drug offense is at least 15 years.
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 22 July 2021
Introduced in Senate (PDF)
Introduced in Senate · EN · 22 July 2021
Introduced in Senate
summary · EN · 22 July 2021
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/117th-congress/senate-bill/2465
- Open data entity: https://api.congress.gov/v3/bill/117/s/2465