Skip to main content
HR 1678 102th Congress House

To amend the Internal Revenue Code of 1986 to provide a Federal income tax credit for tuition.

Introduced: July 16, 1991 See on congress.gov
Taxation College costsEducationElementary educationHigher education
More subjectsShow fewer subjects
Income taxPrivate schoolsSecondary educationTuition tax creditsVocational and technical education
Sign in to write a letter Sign in to watch
This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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
Apr 9, 1991
Referred to the House Committee on Ways and Means.
Apr 9, 1991
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.

 Latest action April 9, 1991

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a nonrefundable individual income tax credit for the educational expenses (tuition and supplies) of the taxpayer, spouse, or dependents at an eligible private elementary or secondary school, institution of higher education, or vocational school. Limits the credit to $1,000 per student per year.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Smith, Christopher H.
New Jersey · Jul 16, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1678: To amend the Internal Revenue Code of 1986 to provide a Federal income tax credit for tuition.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-1678/
MLA
"H.R. 1678: To amend the Internal Revenue Code of 1986 to provide a Federal income tax credit for tuition.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-1678/.
Bluebook (legal)
H.R. 1678, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-1678/.
Markdown link
[H.R. 1678: To amend the Internal Revenue Code of 1986 to provide a Federal income tax credit for tuition.](https://openamerica.io/bill/102-HR-1678/)
Report a problem