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HR 401 103th Congress House Taxation College costs Education Elementary education Higher education Income tax Private schools Secondary education Tuition tax credits Vocational and technical education

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

Introduced: January 5, 1993 See on congress.gov
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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
Jan 5, 1993
Referred to the House Committee on Ways and Means.
Jan 5, 1993
Introduced in House
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 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.

What's happening now January 5, 1993

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 Republican 1
R
Calvert, Ken
California · Apr 19, 1994
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 401: To amend the Internal Revenue Code of 1986 to provide a Federal income tax credit for tuition.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-401/
MLA
"H.R. 401: To amend the Internal Revenue Code of 1986 to provide a Federal income tax credit for tuition.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-401/.
Bluebook (legal)
H.R. 401, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-401/.
Markdown link
[H.R. 401: To amend the Internal Revenue Code of 1986 to provide a Federal income tax credit for tuition.](https://openamerica.io/bill/103-HR-401/)
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