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HR 1355 105th Congress House

To amend the Internal Revenue Code of 1986 to modify the tax treatment of qualified State tuition programs.

Introduced: May 14, 1997 See on congress.gov
Taxation College costsEducationEducational financeFamilies
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Finance and Financial SectorGovernment Operations and PoliticsHigher educationIncome taxLabor and EmploymentPersonal income taxSavings accountsSavings bondsTax exclusionVocational and technical education
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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
Apr 16, 1997
Referred to the House Committee on Ways and Means.
Apr 16, 1997
Introduced in House
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 Latest action April 16, 1997

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code, with respect to qualified State tuition programs to, among other things: (1) provide for the exclusion from gross income of distributions used for qualified higher education expenses; (2) include room and board in the definition of qualified higher education expenses; and (3) permit income from redeemed U.S. savings bonds to be used to contribute, without including such income in gross income (subject to income limitations), to a qualified State tuition program.

 Related & companion bills 3
  • HR 1369 Identical bill To amend the Internal Revenue Code of 1986 to modify the tax treatment of qualified State tuition programs.
  • HR 1394 Identical bill To amend the Internal Revenue Code of 1986 to modify the tax treatment of qualified State tuition programs.
  • S 594 Identical bill A bill to amend the Internal Revenue Code of 1986 to modify the tax treatment of qualified State tuition programs.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 7
All 7 Democratic 4 Republican 2
R
Graham, Lindsey
South Carolina · Jul 10, 1997
 D
McGovern, James P.
Massachusetts · Jun 5, 1997
 D
Lofgren, Zoe
California · May 14, 1997
 D
Norton, Eleanor Holmes
District of Columbia · May 14, 1997
FROST, MARTIN
· Apr 24, 1997
 D
Neal, Richard E.
Massachusetts · Apr 24, 1997
 R
Smith, Christopher H.
New Jersey · Apr 24, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1355: To amend the Internal Revenue Code of 1986 to modify the tax treatment of qualified State tuition programs.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-1355/
MLA
"H.R. 1355: To amend the Internal Revenue Code of 1986 to modify the tax treatment of qualified State tuition programs.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1355/.
Bluebook (legal)
H.R. 1355, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1355/.
Markdown link
[H.R. 1355: To amend the Internal Revenue Code of 1986 to modify the tax treatment of qualified State tuition programs.](https://openamerica.io/bill/105-HR-1355/)
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