Skip to main content
HR 1188 106th Congress House Taxation College costs Education Educational finance Higher education Income Income tax Labor and Employment Personal income tax Tax deductions Vocational and technical education

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

Introduced: March 18, 1999 See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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
Mar 18, 1999
Referred to the House Committee on Ways and Means.
Mar 18, 1999
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 allow as a deduction (subject to limitations) an amount equal to the qualified tuition and related expenses of an eligible postsecondary student paid by the taxpayer during the taxable year.

What's happening now March 18, 1999

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 5
D
DeLauro, Rosa L.
Connecticut · Jan 27, 2000
 D
Davis, Danny K.
Illinois · Jun 25, 1999
 D
Velázquez, Nydia M.
New York · Jun 10, 1999
 D
Thompson, Bennie G.
Mississippi · May 4, 1999
 D
Norton, Eleanor Holmes
District of Columbia · Mar 18, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1188: To amend the Internal Revenue Code of 1986 to allow a deduction for the payment of tuition and related expenses for postsecondary education.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-1188/
MLA
"H.R. 1188: To amend the Internal Revenue Code of 1986 to allow a deduction for the payment of tuition and related expenses for postsecondary education.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-1188/.
Bluebook (legal)
H.R. 1188, 106th Cong. (2026), https://openamerica.io/bill/106-HR-1188/.
Markdown link
[H.R. 1188: To amend the Internal Revenue Code of 1986 to allow a deduction for the payment of tuition and related expenses for postsecondary education.](https://openamerica.io/bill/106-HR-1188/)
Report a problem