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HR 2118 104th Congress House

To amend the Internal Revenue Code of 1986 to allow a deduction to individuals for amounts paid for public school bus service.

Introduced: July 26, 1995 Introduced by: Lofgren, Zoe Democratic · California See on congress.gov
Taxation EducationElementary and secondary educationIncome taxSchool buses
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Student transportationTax deductionsTransportation and Public WorksTravel costs
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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
Jul 26, 1995
Referred to the House Committee on Ways and Means.
Jul 26, 1995
Introduced in House
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 Latest action July 26, 1995

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a deduction for expenses paid for public school bus service provided during the taxable year and the six-month period beginning at the close of the taxable year. Allows the deduction whether or not the taxpayer itemizes other deductions.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 2118: To amend the Internal Revenue Code of 1986 to allow a deduction to individuals for amounts paid for public school bus service.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-2118/
MLA
"H.R. 2118: To amend the Internal Revenue Code of 1986 to allow a deduction to individuals for amounts paid for public school bus service.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-2118/.
Bluebook (legal)
H.R. 2118, 104th Cong. (2026), https://openamerica.io/bill/104-HR-2118/.
Markdown link
[H.R. 2118: To amend the Internal Revenue Code of 1986 to allow a deduction to individuals for amounts paid for public school bus service.](https://openamerica.io/bill/104-HR-2118/)
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