S 1519
106th Congress
Senate
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.
Taxation
CommerceEducationExecutive compensationFinance and Financial Sector
More subjectsShow fewer subjects
Fringe benefitsHigher educationIncome taxLabor and EmploymentPersonal income taxScholarshipsStockholdersTax exclusion
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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Latest action
Read twice and referred to the Committee on Small Business.
Plain-English summary
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.
Related & companion bills
1
Bill text
1 version
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
1
Cite this page
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/
"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/.
S. 1519, 106th Cong. (2026), https://openamerica.io/bill/106-S-1519/.
[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/)