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HR 382 105th Congress House

To amend the Internal Revenue Code of 1986 to allow a deduction for the payment of postsecondary education expenses.

Introduced: January 21, 1997 See on congress.gov
Taxation College costsEducationEducational financeHigher education
More subjectsShow fewer subjects
Income taxLabor and EmploymentPersonal income taxTax deductionsVocational 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 5, 1997
See H.R.2014.
Jan 9, 1997
Referred to the House Committee on Ways and Means.
Jan 9, 1997
Introduced in House
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 Latest action August 5, 1997

See H.R.2014.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow an income tax deduction for qualified postsecondary education expenses of the taxpayer or the taxpayer's spouse or dependent.

 Related & companion bills 1
  • HR 2014 Procedurally related Taxpayer Relief Act of 1997
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 3
D
Lofgren, Zoe
California · Feb 26, 1997
 D
Clyburn, James E.
South Carolina · Feb 4, 1997
Faleomavaega, Eni
· Feb 4, 1997
CHRISTENSEN, DONNA
· Jan 21, 1997
FROST, MARTIN
· Jan 21, 1997
 D
Norton, Eleanor Holmes
District of Columbia · Jan 21, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 382: To amend the Internal Revenue Code of 1986 to allow a deduction for the payment of postsecondary education expenses.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-382/
MLA
"H.R. 382: To amend the Internal Revenue Code of 1986 to allow a deduction for the payment of postsecondary education expenses.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-382/.
Bluebook (legal)
H.R. 382, 105th Cong. (2026), https://openamerica.io/bill/105-HR-382/.
Markdown link
[H.R. 382: To amend the Internal Revenue Code of 1986 to allow a deduction for the payment of postsecondary education expenses.](https://openamerica.io/bill/105-HR-382/)
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