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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.

Introduced: November 14, 2006 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
Taxation Arts, Culture, ReligionBooksCollege costsEducation
More subjectsShow fewer subjects
Higher educationIncome taxTax deductionsTextbooks
This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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
Sep 12, 2005
Read twice and referred to the Committee on Finance.
Sep 12, 2005
Introduced in Senate
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 Latest action September 12, 2005

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

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

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
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/
MLA
"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/.
Bluebook (legal)
S. 1677, 109th Cong. (2026), https://openamerica.io/bill/109-S-1677/.
Markdown link
[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/)
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