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United States · Bill · S

S. 528 (98th)

Educational Opportunity and Equity Act of 1983

openUnited States· United States Congress· EN

Introduced

17 February 1983

Last action

16 November 1983 · Committee

Status

Similar Language Contained in Dole Amendment to H.J.Res. 290.

Sponsors

Sen. Dole, Robert J. [R-KS], Sen. Packwood, Bob [R-OR], Sen. Moynihan, Daniel Patrick [D-NY], Sen. Roth Jr., William V. [R-DE], Sen. D'Amato, Alfonse [R-NY], Sen. Jepsen, Roger W. [R-IA]

Subjects

Taxation

Source updated

3 January 2025

Taxation

Summary

Educational Opportunity and Equity Act of 1983 - Amends the Internal Revenue Code to allow an income tax credit for 50 percent of the tuition paid to an elementary or secondary educational institution for any dependents who have not attained the age of 20. Limits such credit to: (1) $100 in 1983; (2) $200 in 1984; and (3) $300 in 1985 and thereafter. Phases out such credit for families with adjusted gross income between $40,000 and $60,000 per year. Makes ineligible for such credit families with an adjusted gross income in excess of $60,000 per year. Disallows such credit for tuition paid to schools found to maintain racially discriminatory policies. Requires all educational institutions which receive tuition payments for which such credit is taken to file with the Secretary of the Treasury a statement, subject to the penalties for perjury, declaring that the institution does not follow a racially discriminatory policy. Requires a taxpayer claiming such credit to attach a copy of such statement to the income tax return. Authorizes the Attorney General, upon the filing of a petition alleging racial discrimination, to bring an action for declaratory judgment against an educational institution to determine whether the institution has followed a racially discriminatory policy.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 17 February 1983

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 17 February 1983

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 1 March 1983

    Committee

    Committee on Finance requested executive comment from OMB, Treasury Department, Education Department.

    Source: Committee

  4. 28 April 1983

    Committee

    Committee on Finance. Hearings held. Hearings printed: S.Hrg. 98-317.

    Source: Committee

  5. 17 May 1983

    Committee

    Committee on Finance. Committee consideration and Mark Up Session held.

    Source: Committee

  6. 18 May 1983

    Committee

    Committee on Finance. Committee consideration and Mark Up Session held.

    Source: Committee

  7. 19 May 1983

    Committee

    Committee on Finance. Committee consideration and Mark Up Session held.

    Source: Committee

  8. 24 May 1983

    Reported

    Committee on Finance. Ordered to be reported with an amendment in the nature of a substitute favorably.

    Source: Committee

  9. 20 June 1983

    Calendars

    Placed on Senate Legislative Calendar under General Orders. Calendar No. 250.

    Source: Calendars

  10. 20 June 1983

    Reported

    Committee on Finance. Reported to Senate by Senator Dole with an amendment in the nature of a substitute. With written report No. 98-154.

    Source: Committee

  11. 20 June 1983

    Reported

    Committee on Finance. Reported to Senate by Senator Dole with an amendment in the nature of a substitute. With written report No. 98-154.

    Source: Committee

  12. 16 November 1983

    Committee

    Similar Language Contained in Dole Amendment to H.J.Res. 290.

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

2 official files

Sponsors

Related records

Sources

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