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HR 4418 102th Congress House Taxation Education Income tax Limitation of actions Scholarships Tax credits Tax exclusion Tax refunds

To amend the Internal Revenue Code of 1986 to restore the prior law exclusion for scholarships and fellowships.

Introduced: March 10, 1992 See on congress.gov
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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
Mar 10, 1992
Referred to the House Committee on Ways and Means.
Mar 10, 1992
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Tax Reform Act of 1986 to repeal the provision taxing scholarships and fellowships, and to exclude them from gross income, beginning with the 1987 tax year. Waives the statute of limitations for related refund or credit claims filed within one year of enactment of this Act.

What's happening now March 10, 1992

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Independent 1
I
Sanders, Bernard
Vermont · Apr 7, 1992
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4418: To amend the Internal Revenue Code of 1986 to restore the prior law exclusion for scholarships and fellowships.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-4418/
MLA
"H.R. 4418: To amend the Internal Revenue Code of 1986 to restore the prior law exclusion for scholarships and fellowships.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-4418/.
Bluebook (legal)
H.R. 4418, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-4418/.
Markdown link
[H.R. 4418: To amend the Internal Revenue Code of 1986 to restore the prior law exclusion for scholarships and fellowships.](https://openamerica.io/bill/102-HR-4418/)
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