Skip to main content
HR 1106 100th Congress House Taxation Charitable contributions College sports Colleges Education Higher education Income tax Public Welfare and Charities Sports and Athletics Tax deductions

A bill to amend the Internal Revenue Code of 1986 to allow a charitable contribution deduction for certain amounts paid to or for the benefit of an institution of higher education.

Introduced: February 11, 1987 See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 11, 1987
Referred to House Committee on Ways and Means.
Feb 11, 1987
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a charitable contribution income tax deduction for amounts paid to or for the benefit of an institution of higher education in cases where the taxpayer receives the right to seating or the right to purchase seating for athletic events at such institution.

What's happening now February 11, 1987

Referred to House Committee on Ways and Means.

 Related & companion bills 1
  • S 74 Identical bill A bill to amend the Internal Revenue Code of 1986 to allow a charitable contribution deduction for certain amounts paid…
 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Markey, Edward J.
Massachusetts · May 18, 1987
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1106: A bill to amend the Internal Revenue Code of 1986 to allow a charitable contribution deduction for certain amounts paid to or for the benefit of an institution of higher education.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-1106/
MLA
"H.R. 1106: A bill to amend the Internal Revenue Code of 1986 to allow a charitable contribution deduction for certain amounts paid to or for the benefit of an institution of higher education.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-1106/.
Bluebook (legal)
H.R. 1106, 100th Cong. (2026), https://openamerica.io/bill/100-HR-1106/.
Markdown link
[H.R. 1106: A bill to amend the Internal Revenue Code of 1986 to allow a charitable contribution deduction for certain amounts paid to or for the benefit of an institution of higher education.](https://openamerica.io/bill/100-HR-1106/)
Report a problem