United States · Bill · S
S. 594 (105th)
A bill to amend the Internal Revenue Code of 1986 to modify the tax treatment of qualified State tuition programs.
Introduced
16 April 1997
Last action
16 April 1997 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. McConnell, Mitch [R-KY], Sen. Graham, Bob [D-FL], Sen. Shelby, Richard C. [R-AL], Sen. Breaux, John B. [D-LA], Sen. Coverdell, Paul [R-GA], Sen. Glenn, John H., Jr. [D-OH], Sen. Cochran, Thad [R-MS], Sen. Murkowski, Frank H. [R-AK], Sen. DeWine, Mike [R-OH], Sen. Mack, Connie, III [R-FL], Sen. Robb, Charles S. [D-VA], Sen. Specter, Arlen [R-PA], Sen. Hutchison, Kay Bailey [R-TX], Sen. Bennett, Robert F. [R-UT], Sen. D'Amato, Alfonse [R-NY], Sen. Landrieu, Mary L. [D-LA], Sen. Warner, John [R-VA], Sen. Hatch, Orrin G. [R-UT], Sen. Lugar, Richard G. [R-IN]
Subjects
Taxation, Education
Source updated
7 April 2025
Summary
Amends the Internal Revenue Code, with respect to qualified State tuition programs to, among other things: (1) provide for the exclusion from gross income of distributions used for qualified higher education expenses; (2) include room and board in the definition of qualified higher education expenses; and (3) permit income from redeemed U.S. savings bonds to be used to contribute, without including such income in gross income (subject to income limitations), to a qualified State tuition program.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
16 April 1997
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
16 April 1997
Introduced
Sponsor introductory remarks on measure. (CR S3282-3283, S3284-3286)
Source: IntroReferral
16 April 1997
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 16 April 1997 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 16 April 1997
Introduced in Senate (PDF)
Introduced in Senate · EN · 16 April 1997
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Introduced in Senate
summary · EN · 16 April 1997
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. McConnell, Mitch [R-KY] · R · Sponsor
- Sen. Graham, Bob [D-FL] · D · Sponsor
- Sen. Shelby, Richard C. [R-AL] · R · Sponsor
- Sen. Breaux, John B. [D-LA] · D · Sponsor
- Sen. Coverdell, Paul [R-GA] · R · Sponsor
- Sen. Glenn, John H., Jr. [D-OH] · D · Sponsor
- Sen. Cochran, Thad [R-MS] · R · Sponsor
- Sen. Murkowski, Frank H. [R-AK] · R · Sponsor
- Sen. DeWine, Mike [R-OH] · R · Sponsor
- Sen. Mack, Connie, III [R-FL] · R · Sponsor
- Sen. Robb, Charles S. [D-VA] · D · Sponsor
- Sen. Specter, Arlen [R-PA] · R · Sponsor
- Sen. Hutchison, Kay Bailey [R-TX] · R · Sponsor
- Sen. Bennett, Robert F. [R-UT] · R · Sponsor
- Sen. D'Amato, Alfonse [R-NY] · R · Sponsor
- Sen. Landrieu, Mary L. [D-LA] · D · Sponsor
- Sen. Warner, John [R-VA] · R · Sponsor
- Sen. Hatch, Orrin G. [R-UT] · R · Cosponsor
- Sen. Lugar, Richard G. [R-IN] · R · Cosponsor
- · ssfi00 · Standing
Related records
- related to → To amend the Internal Revenue Code of 1986 to modify the tax treatment of qualified State tuition programs.
- related to → To amend the Internal Revenue Code of 1986 to modify the tax treatment of qualified State tuition programs.
- related to → To amend the Internal Revenue Code of 1986 to modify the tax treatment of qualified State tuition programs.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/senate-bill/594
- Open data entity: https://api.congress.gov/v3/bill/105/s/594
- us · 105-s-594 · source updated 7 April 2025