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S 1964 109th Congress Senate Taxation Education Finance and Financial Sector Higher education Income tax Interest Student loan funds Tax deductions

A bill to amend the Internal Revenue Code of 1986 to modify the determination and deduction of interest on qualified education loans.

Introduced: November 4, 2005 See on congress.gov
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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 4, 2005
Read twice and referred to the Committee on Finance.
Nov 4, 2005
Sponsor introductory remarks on measure. (CR S12406-12407)
Nov 4, 2005
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to set forth provisions governing the determination of interest amounts on education loans made after December 31, 2004, and treat such interest, with certain adjustments and restrictions, as tax deductible.

What's happening now November 4, 2005

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1964: A bill to amend the Internal Revenue Code of 1986 to modify the determination and deduction of interest on qualified education loans.. 109th Congress. Open America. https://openamerica.io/bill/109-S-1964/
MLA
"S. 1964: A bill to amend the Internal Revenue Code of 1986 to modify the determination and deduction of interest on qualified education loans.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-1964/.
Bluebook (legal)
S. 1964, 109th Cong. (2026), https://openamerica.io/bill/109-S-1964/.
Markdown link
[S. 1964: A bill to amend the Internal Revenue Code of 1986 to modify the determination and deduction of interest on qualified education loans.](https://openamerica.io/bill/109-S-1964/)
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