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HR 1369 105th Congress House Taxation College costs Education Educational finance Families Finance and Financial Sector Government Operations and Politics Higher education Income tax Labor and Employment Personal income tax Savings accounts Savings bonds Tax exclusion Vocational and technical education

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

Introduced: April 17, 1997 See on congress.gov
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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 17, 1997
Referred to the House Committee on Ways and Means.
Apr 17, 1997
Introduced in House
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 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.

What's happening now April 17, 1997

Referred to the House Committee on Ways and Means.

 Related & companion bills 3
  • HR 1355 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 2
All 2 Republican 2
R
Graham, Lindsey
South Carolina · May 8, 1997
 R
Smith, Christopher H.
New Jersey · Apr 29, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1369: 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-1369/
MLA
"H.R. 1369: 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-1369/.
Bluebook (legal)
H.R. 1369, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1369/.
Markdown link
[H.R. 1369: To amend the Internal Revenue Code of 1986 to modify the tax treatment of qualified State tuition programs.](https://openamerica.io/bill/105-HR-1369/)
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