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HR 1810 105th Congress House Taxation College costs College students Education Educational finance Excise tax Finance and Financial Sector Fringe benefits Government Operations and Politics Government paperwork Higher education Income tax Labor and Employment Law Personal income tax Savings accounts Tax exclusion Tax exemption Tax penalties Trusts and trustees

Higher Education and Learning Promotion Act

Introduced: June 5, 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 5, 1997
Referred to the House Committee on Ways and Means.
Jun 5, 1997
Sponsor introductory remarks on measure. (CR H3551)
Jun 5, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Higher Education and Learning Promotion Act - Amends the Internal Revenue Code to establish nontaxable education investment accounts which shall permit annual contributions of not more than $1,500 for the account holder's qualified higher education costs. Subjects account distributions used for nonqualifying purposes to taxation, including an additional ten percent tax. Sets forth related reporting requirements.

Makes the employer-provided educational assistance program exclusion permanent.

Excludes from gross income distributions from a qualified state tuition program used for qualified higher education expenses (including room and board).

What's happening now June 5, 1997

Referred to the House Committee on Ways and Means.

 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 · Nov 12, 1997
 R
Sessions, Pete
Texas · Jun 5, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1810: Higher Education and Learning Promotion Act. 105th Congress. Open America. https://openamerica.io/bill/105-HR-1810/
MLA
"H.R. 1810: Higher Education and Learning Promotion Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1810/.
Bluebook (legal)
H.R. 1810, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1810/.
Markdown link
[H.R. 1810: Higher Education and Learning Promotion Act](https://openamerica.io/bill/105-HR-1810/)
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