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HR 838 102th Congress Taxation

To amend the Internal Revenue Code of 1986 to provide a deduction for tuition paid by parents for the college education of their children or paid by certain independent taxpayers for their own…

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To amend the Internal Revenue Code of 1986 to provide a deduction for tuition paid by parents for the college education of their children or paid by certain independent taxpayers for their own college education.

Introduced: February 6, 1991 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.
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APA
U.S. Congress. (2026). H.R. 838: To amend the Internal Revenue Code of 1986 to provide a deduction for tuition paid by parents for the college education of their children or paid by certain independent taxpayers for their own college education.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-838/
MLA
"H.R. 838: To amend the Internal Revenue Code of 1986 to provide a deduction for tuition paid by parents for the college education of their children or paid by certain independent taxpayers for their own college education.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-838/.
Bluebook (legal)
H.R. 838, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-838/.
Markdown link
[H.R. 838: To amend the Internal Revenue Code of 1986 to provide a deduction for tuition paid by parents for the college education of their children or paid by certain independent taxpayers for their own college education.](https://openamerica.io/bill/102-HR-838/)
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