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HR 2458 110th Congress House Taxation College costs Cost of living adjustments Economics and Public Finance Education Graduate education Higher education Income tax Indexing (Economic policy) Tax deductions Tax refunds Tuition tax credits

Universal Higher Education and Lifetime Learning Act of 2007

Introduced: May 23, 2007 See on congress.gov
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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
May 23, 2007
Referred to the House Committee on Ways and Means.
May 23, 2007
Introduced in House
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 Plain-English summary Congressional Research Service

Universal Higher Education and Lifetime Learning Act of 2007 - Amends the Internal Revenue Code of 1986 to replace the Hope Scholarship and Lifetime Learning Tax Credits with a partially refundable Higher Education Tax Credit covering: (1) up to 50% of a taxpayer's higher education expenses for a taxable year that do not exceed $3,000; and (2) up to 30% of such expenses between $3,000 and $8,000.

Sets a lifetime credit limitation of $12,000 per student.

Applies the credit to no more than two years of graduate education.

Repeals the tax deduction for qualified tuition and related expenses.

What's happening now May 23, 2007

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 1501 Identical bill Universal Higher Education and Lifetime Learning Act of 2007
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 3
D
Larsen, Rick
Washington · Jun 5, 2007
 D
Cohen, Steve
Tennessee · May 23, 2007
 D
Larson, John B.
Connecticut · May 23, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2458: Universal Higher Education and Lifetime Learning Act of 2007. 110th Congress. Open America. https://openamerica.io/bill/110-HR-2458/
MLA
"H.R. 2458: Universal Higher Education and Lifetime Learning Act of 2007." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-2458/.
Bluebook (legal)
H.R. 2458, 110th Cong. (2026), https://openamerica.io/bill/110-HR-2458/.
Markdown link
[H.R. 2458: Universal Higher Education and Lifetime Learning Act of 2007](https://openamerica.io/bill/110-HR-2458/)
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