S 1677
109th Congress
Senate
A bill to amend the Internal Revenue Code of 1986 to permanently extend the deduction for college tuition expenses and to expand such deduction to include expenses for books.
Taxation
Arts, Culture, ReligionBooksCollege costsEducation
More subjectsShow fewer subjects
Higher educationIncome taxTax deductionsTextbooks
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 12, 2005
Read twice and referred to the Committee on Finance.
Sep 12, 2005
Introduced in Senate
Ask about this bill
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.
Latest action
Read twice and referred to the Committee on Finance.
Plain-English summary
Amends the Internal Revenue Code to: (1) make permanent the tax deduction for tuition and related expenses for higher education; and (2) include books as a deductible expense.
Bill text
1 version
- Introduced in Senate Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cosponsors
1
Cite this page
U.S. Congress. (2026). S. 1677: A bill to amend the Internal Revenue Code of 1986 to permanently extend the deduction for college tuition expenses and to expand such deduction to include expenses for books.. 109th Congress. Open America. https://openamerica.io/bill/109-S-1677/
"S. 1677: A bill to amend the Internal Revenue Code of 1986 to permanently extend the deduction for college tuition expenses and to expand such deduction to include expenses for books.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-1677/.
S. 1677, 109th Cong. (2026), https://openamerica.io/bill/109-S-1677/.
[S. 1677: A bill to amend the Internal Revenue Code of 1986 to permanently extend the deduction for college tuition expenses and to expand such deduction to include expenses for books.](https://openamerica.io/bill/109-S-1677/)