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S 2763 110th Congress Senate Taxation Books College costs Education Higher education Income tax Tax deductions Tax refunds Textbooks Tuition tax credits

Higher Education Opportunity Act of 2008

Introduced: March 13, 2008 Introduced by: Schumer, Charles E. Democratic · New York 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
Mar 13, 2008
Read twice and referred to the Committee on Finance.
Mar 13, 2008
Introduced in Senate
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 Plain-English summary Congressional Research Service

Higher Education Opportunity Act of 2008 - Amends the Internal Revenue Code to replace the hope and lifetime learning tax credits with a higher education opportunity tax credit.

Allows a higher education opportunity tax credit for 100% of qualified tuition and related expenses (including a certain allowance for books) up to $1,000, 50% for such expenses between $1,000 and $3,000, and 20% of such expenses between $3,000 and $5,500. Reduces credit amounts for taxpayers with modified adjusted gross incomes over $70,000 ($140,000 in the case of a joint return). Allows an increased tax credit for students who served certain periods of active duty in the Armed Forces after September 11, 2001.

Limits such credit to three eligible students per taxpayer in any taxable year and for four taxable years.

Denies such credit to certain part-time students and students convicted of a felony drug offense.

Repeals the tax deduction for qualified tuition and related expenses.

What's happening now March 13, 2008

Read twice and referred to the Committee on Finance.

 Related & companion bills 3
  • HR 2902 Related bill Middle Class Opportunity Act of 2007
  • S 614 Related bill Middle Class Opportunity Act of 2007
  • S 851 Related bill Higher Education Opportunity Act of 2007
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2763: Higher Education Opportunity Act of 2008. 110th Congress. Open America. https://openamerica.io/bill/110-S-2763/
MLA
"S. 2763: Higher Education Opportunity Act of 2008." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-S-2763/.
Bluebook (legal)
S. 2763, 110th Cong. (2026), https://openamerica.io/bill/110-S-2763/.
Markdown link
[S. 2763: Higher Education Opportunity Act of 2008](https://openamerica.io/bill/110-S-2763/)
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