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H.R. 2847 105th Congress House

Higher Education Affordability and Availability Act

Official title: To amend the Internal Revenue Code of 1986 to provide tax incentives for education.

Introduced: November 12, 1997 See on congress.gov
Taxation College costsCollegesEducationEducation savings accounts
More subjectsShow fewer subjects
Educational financeExcise taxFamiliesFinance and Financial SectorHigher educationIncome taxIndividual retirement accountsLabor and EmploymentLawPersonal income taxTax exclusionTax exemptionTax penaltiesTax-deferred compensation plansTrusts and trusteesVocational 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
Nov 6, 1997
Referred to the House Committee on Ways and Means.
Nov 6, 1997
Introduced in House
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 Latest action November 6, 1997

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 2
FROST, MARTIN
· Oct 6, 1998
 R
Sessions, Pete
Texas · Oct 6, 1998
 R
Lucas, Frank D.
Oklahoma · Nov 12, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2847: Higher Education Affordability and Availability Act. 105th Congress. Open America. https://openamerica.io/bill/105-HR-2847/
MLA
"H.R. 2847: Higher Education Affordability and Availability Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-2847/.
Bluebook (legal)
H.R. 2847, 105th Cong. (2026), https://openamerica.io/bill/105-HR-2847/.
Markdown link
[H.R. 2847: Higher Education Affordability and Availability Act](https://openamerica.io/bill/105-HR-2847/)
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