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S 387 106th Congress Senate Taxation College costs Education Education savings accounts Finance and Financial Sector Government Operations and Politics Higher education Income tax Labor and Employment Personal income tax Tax exclusion Tuition tax credits Vocational and technical education

A bill to amend the Internal Revenue Code of 1986 to provide an exclusion from gross income for distributions from qualified State tuition programs which are used to pay education expenses.

Introduced: February 8, 1999 Introduced by: McConnell, Mitch Republican · Kentucky 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 8, 1999
Read twice and referred to the Committee on Finance.
Feb 8, 1999
Sponsor introductory remarks on measure. (CR S1368-1369)
Feb 8, 1999
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to revise provisions concerning distributions from State tuition programs to provide for the exclusion from gross income of distributions used for the payment of qualified higher education expenses.

What's happening now February 8, 1999

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Collins, Susan M.
Maine · Mar 2, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). S. 387: A bill to amend the Internal Revenue Code of 1986 to provide an exclusion from gross income for distributions from qualified State tuition programs which are used to pay education expenses.. 106th Congress. Open America. https://openamerica.io/bill/106-S-387/
MLA
"S. 387: A bill to amend the Internal Revenue Code of 1986 to provide an exclusion from gross income for distributions from qualified State tuition programs which are used to pay education expenses.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-387/.
Bluebook (legal)
S. 387, 106th Cong. (2026), https://openamerica.io/bill/106-S-387/.
Markdown link
[S. 387: A bill to amend the Internal Revenue Code of 1986 to provide an exclusion from gross income for distributions from qualified State tuition programs which are used to pay education expenses.](https://openamerica.io/bill/106-S-387/)
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