Higher Education Affordability and Availability Act
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Higher Education Affordability and Availability Act - Amends the Internal Revenue Code (as revised by the Taxpayer Relief Act of 1997) to exclude from income distributions from qualified tuition programs used for qualifying higher education expenses.
Includes within the definition of "qualified State tuition program" programs maintained by eligible educational institutions. Requires such non-State programs to limit annual contributions on behalf of a designated beneficiary to $5,000.
Sets forth related excess contribution provisions.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF
Cite this page
U.S. Congress. (2026). H.R. 2847: Higher Education Affordability and Availability Act. 105th Congress. Open America. https://openamerica.io/bill/105-HR-2847/
"H.R. 2847: Higher Education Affordability and Availability Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-2847/.
H.R. 2847, 105th Cong. (2026), https://openamerica.io/bill/105-HR-2847/.
[H.R. 2847: Higher Education Affordability and Availability Act](https://openamerica.io/bill/105-HR-2847/)