A bill to make permanent certain education tax incentives, to modify rules relating to college savings plans, and for other purposes.
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Amends the Internal Revenue Code to: (1) increase and make permanent the Hope Scholarship and Lifetime Learning tax credits; (2) make permanent the tax deduction for certain expenses of elementary and secondary school teachers; (3) make permanent the issuance authority for qualified zone academy bonds and qualified school construction bonds; and (4) make permanent provisions of the qualified tuition program allowing payment of computer technology or equipment.
Repeals the termination date (i.e., December 31, 2010) of the Economic Growth Tax Relief Reconciliation Act for the education provisions of that Act, including modifications to education individual retirement accounts and qualified tuition programs, employer-provided educational assistance, student loan assistance and forgiveness, arbitrage rebates for government financing of educational facilities, and tax deductions for higher education expenses.
Sponsor introductory remarks on measure. (CR S12800-12801)
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 2851: A bill to make permanent certain education tax incentives, to modify rules relating to college savings plans, and for other purposes.. 111th Congress. Open America. https://openamerica.io/bill/111-S-2851/
"S. 2851: A bill to make permanent certain education tax incentives, to modify rules relating to college savings plans, and for other purposes.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-S-2851/.
S. 2851, 111th Cong. (2026), https://openamerica.io/bill/111-S-2851/.
[S. 2851: A bill to make permanent certain education tax incentives, to modify rules relating to college savings plans, and for other purposes.](https://openamerica.io/bill/111-S-2851/)