United States · Bill · S
S. 2739 (101st)
Higher Education Savings Plan Act of 1990
Introduced
14 June 1990
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
26 August 2025
Summary
Higher Education Savings Plan Act of 1990 - Amends the Internal Revenue Code to exempt distributions from a higher education expenses annuity contract from the ten-percent penalty on premature distributions from annuity contracts. Excludes the premium to purchase such a contract from gift tax liability.
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Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 14 June 1990
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/101st-congress/senate-bill/2739
- Open data entity: https://api.congress.gov/v3/bill/101/s/2739