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HR 6488 111th Congress House

To amend the Internal Revenue Code of 1986 to coordinate the reduction in the American Opportunity Tax Credit with Federal Pell Grants, to the extent such grants are attributable to expenses not…

Official title: To amend the Internal Revenue Code of 1986 to coordinate the reduction in the American Opportunity Tax Credit with Federal Pell Grants, to the extent such gran… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to coordinate the reduction in the American Opportunity Tax Credit with Federal Pell Grants, to the extent such grants are attributable to expenses not eligible for such credit.

Introduced: December 2, 2010 Introduced by: Davis, Danny K. Democratic · Illinois See on congress.gov
Taxation Higher educationIncome tax creditsIncome tax exclusionStudent aid and college costs
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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
Dec 2, 2010
Introduced in House
Dec 2, 2010
Referred to the House Committee on Ways and Means.
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 Latest action December 2, 2010

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code, with respect to the American Opportunity Tax Credit, to provide that any credit amount which is attributable to a federal Pell Grant under the Higher Education Act of 1965 shall be reduced by the  amount of expenses (other than qualified tuition and related expenses) which are taken into account in determining the cost of attendance at an institution of higher education for the academic period for which the credit amount is being determined.  Modifies the definition of "qualified scholarship," for purposes of the tax exclusion for such scholarships, to eliminate the requirement that such scholarships be used for qualified tuition and related expenses and to include a federal Pell Grant as a qualified scholarship.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 6488: To amend the Internal Revenue Code of 1986 to coordinate the reduction in the American Opportunity Tax Credit with Federal Pell Grants, to the extent such grants are attributable to expenses not eligible for such credit.. 111th Congress. Open America. https://openamerica.io/bill/111-HR-6488/
MLA
"H.R. 6488: To amend the Internal Revenue Code of 1986 to coordinate the reduction in the American Opportunity Tax Credit with Federal Pell Grants, to the extent such grants are attributable to expenses not eligible for such credit.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-6488/.
Bluebook (legal)
H.R. 6488, 111th Cong. (2026), https://openamerica.io/bill/111-HR-6488/.
Markdown link
[H.R. 6488: To amend the Internal Revenue Code of 1986 to coordinate the reduction in the American Opportunity Tax Credit with Federal Pell Grants, to the extent such grants are attributable to expenses not eligible for such credit.](https://openamerica.io/bill/111-HR-6488/)
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