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HR 5491 101th Congress House Taxation College costs Income tax Nursing education Tax deductions

To amend the Internal Revenue Code of 1986 to permit a deduction for certain educational costs of licensed practical or vocational nurses.

Introduced: August 3, 1990 See on congress.gov
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) 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
Aug 3, 1990
Referred to the House Committee on Ways and Means.
Aug 3, 1990
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow an itemized deduction for the qualified nursing educational expenses paid or incurred by a licensed practical or vocational nurse enrolled in a course of study leading to qualification as a registered nurse. Allows such deduction in computing adjusted gross income.

What's happening now August 3, 1990

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Pallone, Frank
New Jersey · Sep 27, 1990
 D
Pelosi, Nancy
California · Sep 5, 1990
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5491: To amend the Internal Revenue Code of 1986 to permit a deduction for certain educational costs of licensed practical or vocational nurses.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-5491/
MLA
"H.R. 5491: To amend the Internal Revenue Code of 1986 to permit a deduction for certain educational costs of licensed practical or vocational nurses.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-5491/.
Bluebook (legal)
H.R. 5491, 101st Cong. (2026), https://openamerica.io/bill/101-HR-5491/.
Markdown link
[H.R. 5491: To amend the Internal Revenue Code of 1986 to permit a deduction for certain educational costs of licensed practical or vocational nurses.](https://openamerica.io/bill/101-HR-5491/)
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