Skip to main content
HR 656 105th Congress House Taxation College costs Education Educational finance Government Operations and Politics Higher education Housing and Community Development Income tax Personal income tax Student housing Tax exclusion

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…

Show full 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
Sign in to write a letter Sign in to watch
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
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 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.

What's happening now February 10, 1997

Referred to the House Committee on Ways and Means.

 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
Cite this page click to expand
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/)
Report a problem