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HR 2265 106th Congress House Taxation Commerce Education Executive compensation Families Finance and Financial Sector Fringe benefits Higher education Income tax Labor and Employment Personal income tax Scholarships Stockholders Tax exclusion

To amend the Internal Revenue Code of 1986 to provide that certain educational benefits provided by an employer to children of employees shall be excludable from gross income as a scholarship.

Introduced: June 17, 1999 See on congress.gov
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
Jun 17, 1999
Referred to the House Committee on Ways and Means.
Jun 17, 1999
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to exclude from gross income (under the qualified scholarship provisions) certain amounts provided by an employer to the child of an employee.
What's happening now June 17, 1999

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 2265: To amend the Internal Revenue Code of 1986 to provide that certain educational benefits provided by an employer to children of employees shall be excludable from gross income as a scholarship.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-2265/
MLA
"H.R. 2265: To amend the Internal Revenue Code of 1986 to provide that certain educational benefits provided by an employer to children of employees shall be excludable from gross income as a scholarship.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-2265/.
Bluebook (legal)
H.R. 2265, 106th Cong. (2026), https://openamerica.io/bill/106-HR-2265/.
Markdown link
[H.R. 2265: To amend the Internal Revenue Code of 1986 to provide that certain educational benefits provided by an employer to children of employees shall be excludable from gross income as a scholarship.](https://openamerica.io/bill/106-HR-2265/)
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