A bill to amend the Internal Revenue Code of 1986 to increase the deduction for qualified higher education expenses to $10,000, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

1 August 2002

Last action

1 August 2002 · Introduced

Status

Read twice and referred to the Committee on Finance.

Summary

Amends the Internal Revenue Code to change the permitted deduction for qualified higher education tuition and related expenses to: (1) $10,000 in the case of a taxpayer whose adjusted gross income is $65,000 or less ($130,000 in the case of a joint return); and (2) $5,000 in the case of a taxpayer earning above $65,000 up through $80,000 ($160,000 in the case of a joint return). Applies this Act to payments made after December 31, 2001 (present law allows deductions of between $2,000 to $4,000 through 2005).

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Timeline

1 August 2002
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
1 August 2002
Introduced
Introduced in Senate
Source: IntroReferral

Votes

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Versions

Introduced in Senate · 1 August 2002 · Download file

Documents

3 official files

Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN · 1 August 2002
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Introduced in Senate (PDF)
Introduced in Senate · EN · 1 August 2002
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Introduced in Senate
summary · EN · 1 August 2002
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

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Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/107th-congress/senate-bill/2851
Open data entity: https://api.congress.gov/v3/bill/107/s/2851
us · 107-s-2851 · source updated 7 April 2025