United States · Bill · S
S. 97 (110th)
College Opportunity Tax Credit Act of 2007
Introduced
4 January 2007
Last action
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Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S105)
Sponsors
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Subjects
Discovery layer
Source updated
10 February 2026
Summary
College Opportunity Tax Credit Act of 2007 - 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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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 4 January 2007
Introduced in Senate (PDF)
Introduced in Senate · EN · 4 January 2007
Introduced in Senate
summary · EN · 4 January 2007
Sponsors
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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/110th-congress/senate-bill/97
- Open data entity: https://api.congress.gov/v3/bill/110/s/97