A bill to amend the Internal Revenue Code of 1954 to allow a deduction for certain amounts paid by a taxpayer for tuition and fees in providing certain education for himself, his spouse, and his dependents.
Latest action. Referred to Senate Committee on Finance.
Allows as a tax deduction, under the Internal Revenue Code, the sum of the amounts paid by the taxpayer during the taxable year to an eligible educational institution for: (1) tuition and fees required for the attendance of the taxpayer, his spouse, or a dependent; (2) fees required for courses of instruction in which the taxpayer, his spouse, or a dependent is enrolled. Sets limitations on such deduction, including that: (1) no deduction shall be allowed unless the individual is a full-time student above the secondary level at an eligible educational institution; (2) the deduction shall be allowed for amounts only to the extent that such amounts do not exceed $2,000; and (3) no deduction shall be allowed for amounts paid for tuition and fees for the spouse of the taxpayer unless the taxpayer is entitled to an exemption for his spouse or the taxpayer files a joint return. Provides that no deduction shall be allowed for any amount paid for any personal or living expense. States that the amount of the deduction shall be reduced by the amount by which the adjusted gross income of the taxpayer, and his spouse, if any, for such year exceeds $23,500. Takes into account specified scholarships and veterans benefits in calculating the deduction amounts. Defines the terms used in this Act.
Written by analysts at the Congressional Research Service and published on Congress.gov, not by Civibrief. Summarized at the "Introduced in Senate" stage on August 13, 1974. It describes the bill, it is not the legal text.
Where is it in the process, and what happens next?
4 steps remain before this bill could become law.
The record's latest action, on August 13, 1974: Referred to Senate Committee on Finance.
- Clearing the committees it was referred to, and being scheduled for a floor vote
- Passage by the Senate
- Passage by the House
- The President's signature. If the President vetoes it, two-thirds of both chambers must vote to override.
How likely is it to become law?
Civibrief does not forecast outcomes and this page has no opinion about this one. What the record supports is a base rate, which is a fact about the whole pile, not a prediction about this measure.
In the 93rd Congress (1973-74), 651 of the 23,396 bills and joint resolutions introduced became law, about 2.8 percent. That count covers every measure at every stage, including the many that never left committee.
This one is not there yet: 4 steps are still outstanding, listed above.
Has anyone actually voted on it?
No. No roll call in this Congress cites this measure. That is the ordinary outcome: most measures never reach a recorded floor vote, and a committee ends most of them simply by not acting.
A vote is not the only thing that happens to a measure. Hearings, markups, and referrals are all recorded actions, and none of them is a vote of the full chamber.
Who is behind it?
HUGH SCOTT (R-PA) introduced it on August 13, 1974, and 1 member has since signed on as a cosponsor.
They are 1 Republican.
Cosponsoring is a formal signature on the text. It is not a commitment to vote for the measure, it does not bind anyone's party, and a long list of cosponsors is a measure of attention rather than of prospects.
How long has it been in play?
It was introduced on August 13, 1974, 19068 days ago. The most recent recorded action was 19068 days ago, on August 13, 1974.
Measures do not carry over. Anything the 93rd Congress has not finished by January 3, 1975 dies when the term ends, and has to be introduced again from the start in the next Congress.
Every answer above is assembled from this measure's own record on Congress.gov and from published counts of what Congress has passed before. Civibrief does not predict outcomes and takes no position on any measure.
Vote history
- SenateIn committee, no floor vote yet
- HouseAwaits Senate passage
- PresidentAwaits both chambers