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HR 82 103th Congress House Taxation Education Income tax Interest Student loan funds Tax deductions

To amend the Internal Revenue Code of 1986 to restore the deduction for interest on certain educational loans.

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 an income tax deduction for interest on any indebtedness incurred to pay the educational expenses of the taxpayer, spouse, or dependent. Allows such deduction only for the first 48 months of loan repayment.

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 4
All 4 Democratic 3 Republican 1
R
Smith, Christopher H.
New Jersey · Jan 21, 1993
 D
Clyburn, James E.
South Carolina · Jan 5, 1993
 D
DeLauro, Rosa L.
Connecticut · Jan 5, 1993
 D
Durbin, Richard J.
Illinois · Jan 5, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 82: To amend the Internal Revenue Code of 1986 to restore the deduction for interest on certain educational loans.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-82/
MLA
"H.R. 82: To amend the Internal Revenue Code of 1986 to restore the deduction for interest on certain educational loans.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-82/.
Bluebook (legal)
H.R. 82, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-82/.
Markdown link
[H.R. 82: To amend the Internal Revenue Code of 1986 to restore the deduction for interest on certain educational loans.](https://openamerica.io/bill/103-HR-82/)
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