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S 1724 105th Congress Senate

Higher Education Reporting Relief Act

Official title: A bill to amend the Internal Revenue Code of 1986 to repeal the information reporting requirement relating to the Hope Scholarship and Lifetime Learning Credit… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to repeal the information reporting requirement relating to the Hope Scholarship and Lifetime Learning Credits imposed on educational institutions and certain other trades and businesses.

Introduced: March 6, 1998 Introduced by: Collins, Susan M. Republican · Maine See on congress.gov
Taxation Business income taxCollege costsCollege studentsColleges
More subjectsShow fewer subjects
CommerceEducationEmployee benefit plansGovernment Operations and PoliticsGovernment paperworkHigher educationIdentification devicesIncome taxLabor and EmploymentPersonal income taxScholarshipsTax returnsTax-exempt organizationsTuition tax creditsVocational and technical education
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
Mar 6, 1998
Read twice and referred to the Committee on Finance.
Mar 6, 1998
Sponsor introductory remarks on measure. (CR S1521-1522)
Mar 6, 1998
Introduced in Senate
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 Latest action March 6, 1998

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Higher Education Reporting Relief Act - Amends the Internal Revenue Code to: (1) repeal the higher education tuition information return requirement for educational institutions and certain related businesses; and (2) require certain institution-identifying information to be provided by the taxpayer in order to claim the tuition credit.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1724: Higher Education Reporting Relief Act. 105th Congress. Open America. https://openamerica.io/bill/105-S-1724/
MLA
"S. 1724: Higher Education Reporting Relief Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-1724/.
Bluebook (legal)
S. 1724, 105th Cong. (2026), https://openamerica.io/bill/105-S-1724/.
Markdown link
[S. 1724: Higher Education Reporting Relief Act](https://openamerica.io/bill/105-S-1724/)
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