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HR 353 105th Congress Taxation

To amend the Internal Revenue Code of 1986 to clarify the treatment of educational grants by private foundations, and for other purposes.

Introduced: January 7, 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.
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APA
U.S. Congress. (2026). H.R. 353: To amend the Internal Revenue Code of 1986 to clarify the treatment of educational grants by private foundations, and for other purposes.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-353/
MLA
"H.R. 353: To amend the Internal Revenue Code of 1986 to clarify the treatment of educational grants by private foundations, and for other purposes.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-353/.
Bluebook (legal)
H.R. 353, 105th Cong. (2026), https://openamerica.io/bill/105-HR-353/.
Markdown link
[H.R. 353: To amend the Internal Revenue Code of 1986 to clarify the treatment of educational grants by private foundations, and for other purposes.](https://openamerica.io/bill/105-HR-353/)
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