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HR 656 105th Congress House

To amend the Internal Revenue Code of 1986 to provide that distributions from qualified State tuition programs which are used to pay educational expenses shall not be includible in gross income and…

Official title: To amend the Internal Revenue Code of 1986 to provide that distributions from qualified State tuition programs which are used to pay educational expenses shall… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to provide that distributions from qualified State tuition programs which are used to pay educational expenses shall not be includible in gross income and to include as such expenses the cost of room and board.

Introduced: February 10, 1997 See on congress.gov
Taxation College costsEducationEducational financeGovernment Operations and Politics
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Higher educationHousing and Community DevelopmentIncome taxPersonal income taxStudent housingTax exclusion
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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
Feb 10, 1997
Referred to the House Committee on Ways and Means.
Feb 10, 1997
Introduced in House
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 Latest action February 10, 1997

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to revise provisions concerning distributions from State tuition programs to: (1) provide for the exclusion from income of distributions used exclusively for qualified higher education expenses; and (2) include the expenses of room and board in the definition of qualified higher education expenses.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Aderholt, Robert B.
Alabama · Feb 10, 1997
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APA
U.S. Congress. (2026). H.R. 656: To amend the Internal Revenue Code of 1986 to provide that distributions from qualified State tuition programs which are used to pay educational expenses shall not be includible in gross income and to include as such expenses the cost of room and board.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-656/
MLA
"H.R. 656: To amend the Internal Revenue Code of 1986 to provide that distributions from qualified State tuition programs which are used to pay educational expenses shall not be includible in gross income and to include as such expenses the cost of room and board.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-656/.
Bluebook (legal)
H.R. 656, 105th Cong. (2026), https://openamerica.io/bill/105-HR-656/.
Markdown link
[H.R. 656: To amend the Internal Revenue Code of 1986 to provide that distributions from qualified State tuition programs which are used to pay educational expenses shall not be includible in gross income and to include as such expenses the cost of room and board.](https://openamerica.io/bill/105-HR-656/)
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