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S 250 111th Congress Senate Taxation Higher education Income tax credits Income tax deductions Student aid and college costs

Higher Education Opportunity Act of 2009

Introduced: January 14, 2009 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
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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
Jan 14, 2009
Read twice and referred to the Committee on Finance.
Jan 14, 2009
Introduced in Senate
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 Plain-English summary Congressional Research Service

Higher Education Opportunity Act of 2009 - Amends the Internal Revenue Code to replace the hope scholarship and lifetime learning tax credits with a higher education opportunity tax credit.

Allows a higher education opportunity tax credit for the lesser of: (1) the sum of 100% of qualified tuition and related expenses (including a certain allowance for books) up to $2,000, 50% for such expenses between $2,000 and $4,000, and 25% of such expenses between $4,000 and $8,000; or (2) the excess (if any) of $16,000 over aggregate credits from prior taxable years. Reduces credit amounts for taxpayers with modified adjusted gross incomes over $70,000 ($140,000 in the case of a joint return).

Limits such credit to three eligible students per taxpayer in any taxable year.

Denies such tax 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 January 14, 2009

Read twice and referred to the Committee on Finance.

 Related & companion bills 3
  • HR 518 Related bill Middle Class College Tuition Tax Credit Expansion Act of 2009
  • HR 1957 Related bill Helping Families Afford Tuition Act
  • HR 6033 Related bill Higher Education Affordability Act of 2010
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 3
D
Cantwell, Maria
Washington · Jan 22, 2009
 D
Merkley, Jeff
Oregon · Jan 14, 2009
 D
Murray, Patty
Washington · Jan 14, 2009
Cite this page click to expand
APA
U.S. Congress. (2026). S. 250: Higher Education Opportunity Act of 2009. 111th Congress. Open America. https://openamerica.io/bill/111-S-250/
MLA
"S. 250: Higher Education Opportunity Act of 2009." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-S-250/.
Bluebook (legal)
S. 250, 111th Cong. (2026), https://openamerica.io/bill/111-S-250/.
Markdown link
[S. 250: Higher Education Opportunity Act of 2009](https://openamerica.io/bill/111-S-250/)
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