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S 594 105th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to modify the tax treatment of qualified State tuition programs.

Introduced: April 16, 1997 Introduced by: McConnell, Mitch Republican · Kentucky See on congress.gov
Taxation College costsEducationEducational financeFamilies
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Finance and Financial SectorGovernment Operations and PoliticsHigher educationIncome taxLabor and EmploymentPersonal income taxSavings accountsSavings bondsTax exclusionVocational 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
Apr 16, 1997
Read twice and referred to the Committee on Finance.
Apr 16, 1997
Sponsor introductory remarks on measure. (CR S3282-3283, S3284-3286)
Apr 16, 1997
Introduced in Senate
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 Latest action April 16, 1997

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code, with respect to qualified State tuition programs to, among other things: (1) provide for the exclusion from gross income of distributions used for qualified higher education expenses; (2) include room and board in the definition of qualified higher education expenses; and (3) permit income from redeemed U.S. savings bonds to be used to contribute, without including such income in gross income (subject to income limitations), to a qualified State tuition program.

 Related & companion bills 3
  • HR 1355 Identical bill To amend the Internal Revenue Code of 1986 to modify the tax treatment of qualified State tuition programs.
  • HR 1369 Identical bill To amend the Internal Revenue Code of 1986 to modify the tax treatment of qualified State tuition programs.
  • HR 1394 Identical bill To amend the Internal Revenue Code of 1986 to modify the tax treatment of qualified State tuition programs.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 594: A bill to amend the Internal Revenue Code of 1986 to modify the tax treatment of qualified State tuition programs.. 105th Congress. Open America. https://openamerica.io/bill/105-S-594/
MLA
"S. 594: A bill to amend the Internal Revenue Code of 1986 to modify the tax treatment of qualified State tuition programs.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-594/.
Bluebook (legal)
S. 594, 105th Cong. (2026), https://openamerica.io/bill/105-S-594/.
Markdown link
[S. 594: A bill to amend the Internal Revenue Code of 1986 to modify the tax treatment of qualified State tuition programs.](https://openamerica.io/bill/105-S-594/)
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