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United States · Bill · S

S. 4107 (109th)

College Opportunity Tax Credit Act of 2006

referredUnited States· United States Congress· EN

Introduced

7 December 2006

Last action

Status

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S11503-11504)

Sponsors

Subjects

Discovery layer

Source updated

15 August 2025

Summary

College Opportunity Tax Credit Act of 2006 - Amends the Internal Revenue Code to replace the Hope Scholarship and Lifetime Learning Tax Credits with an increased, partially refundable college opportunity tax credit to cover up to four years (currently, limited to two years) of the tuition and related expenses of full or part-time postsecondary and graduate students.

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Documents

3 official files

Introduced in Senate (text)

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