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S 1519 106th Congress Senate Taxation Commerce Education Executive compensation Finance and Financial Sector Fringe benefits Higher education Income tax Labor and Employment Personal income tax Scholarships Stockholders Tax exclusion

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

Introduced: August 5, 1999 See on congress.gov
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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
Aug 5, 1999
Read twice and referred to the Committee on Small Business.
Aug 5, 1999
Introduced in Senate
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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 August 5, 1999

Read twice and referred to the Committee on Small Business.

 Related & companion bills 1
  • HR 2265 Identical bill To amend the Internal Revenue Code of 1986 to provide that certain educational benefits provided by an employer to chil…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Durbin, Richard J.
Illinois · Apr 13, 2000
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1519: A bill to amend the Internal Revenue Code of 1986 to provide that certain educational benefits provided by an employer to children of employees shall be from gross income as a scholarship.. 106th Congress. Open America. https://openamerica.io/bill/106-S-1519/
MLA
"S. 1519: A bill to amend the Internal Revenue Code of 1986 to provide that certain educational benefits provided by an employer to children of employees shall be from gross income as a scholarship.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-1519/.
Bluebook (legal)
S. 1519, 106th Cong. (2026), https://openamerica.io/bill/106-S-1519/.
Markdown link
[S. 1519: A bill to amend the Internal Revenue Code of 1986 to provide that certain educational benefits provided by an employer to children of employees shall be from gross income as a scholarship.](https://openamerica.io/bill/106-S-1519/)
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