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HR 3393 113th Congress House Taxation Higher education Income tax credits Income tax exclusion Student aid and college costs Tax treatment of families

Child Tax Credit Improvement Act of 2014

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To amend the Internal Revenue Code of 1986 to consolidate certain tax benefits for educational expenses, to amend the Internal Revenue Code of 1986 to make improvements to the child tax credit, and for other purposes.

Introduced: October 30, 2013 See on congress.gov
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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 19 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 29, 2014
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 493.
Jul 28, 2014
Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Jul 24, 2014
Motion to reconsider laid on the table Agreed to without objection.
Jul 24, 2014
On passage Passed by the Yeas and Nays: 227 - 187 (Roll no. 449).
Jul 24, 2014
On motion to recommit with instructions Failed by the Yeas and Nays: 195 - 219 (Roll no. 448).
Jul 24, 2014
The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H6790)
Jul 24, 2014
DEBATE - The House proceeded with 10 minutes of debate on the Sinema motion to recommit with instructions, pending reservation of a point of order. Subsequently, the point of order was withdrawn. The instructions contained in the motion seek to require the bill to be reported back to the House with an amendment to require the Secretary of the Treasury to provide a table for student loan borrowers in any publication related to the underlying bill. That table shall illustrate their current monthly payments for higher education loans and the amount that they would pay for that same loan had they been able to benefit from the lower interest rates that would go into effect if H.R. 4582, Bank on Students Emergency Loan Refinancing Act, were passed.
Jul 24, 2014
Ms. Sinema moved to recommit with instructions to the Committee on Ways and Means. (consideration: CR H6789-6790; text: CR H6789)
Jul 24, 2014
The previous question was ordered pursuant to the rule. (consideration: CR H6789)
Jul 24, 2014
DEBATE - The House proceeded with one hour of debate on H.R. 3393.
Jul 24, 2014
The rule provides for the consideration of H.R. 3393 and H.R. 4935 under a closed rule.
Jul 24, 2014
Considered under the provisions of rule H. Res. 680. (consideration: CR H6779-6791; text of amendment in the nature of a substitute: CR H6779-6780)
Jul 23, 2014
Rules Committee Resolution H. Res. 680 Reported to House. The rule provides for the consideration of H.R. 3393 and H.R. 4935 under a closed rules.
Jul 17, 2014
Placed on the Union Calendar, Calendar No. 392.
Jul 17, 2014
Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-526.
Jun 25, 2014
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 22 - 13.
Jun 25, 2014
Committee Consideration and Mark-up Session Held.
Oct 30, 2013
Referred to the House Committee on Ways and Means.
Oct 30, 2013
Introduced in House
 Votes taken on this bill 2
DateChamberWhat was voted onResultYes–No
Jul 24, 2014 House · vote #449 On Passage Passed 227–187 See who voted →
Jul 24, 2014 House · vote #448 On Motion to Recommit with Instructions Failed 195–219 See who voted →
 Amendments to this bill 1

Amendments propose changes to this bill. Members vote on amendments separately before the final bill vote. An agreed amendment becomes part of the bill; a failed amendment does not.

AmendmentSponsorPurposeStatusLatest action
HAMDT 1,123 — — Pending —
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 Plain-English summary Congressional Research Service

Title I: Student and Family Tax Simplification Act - Student and Family Tax Simplification Act - (Sec. 102) Amends the Internal Revenue Code to provide for an American Opportunity Tax Credit, in lieu of the current Hope Scholarship and Lifetime Learning tax credits and the tax deduction for qualified tuition and related expenses, that provides for each eligible student (i.e., a student who meets certain requirements of the Higher Education Act of 1965 and who is carrying at least 1/2 the normal full-time course load) a credit of 100% of up to $2,000 of qualified tuition and related expenses (i.e., tuition, fees, and course materials, excluding expenses for courses involving sports, games, or hobbies or for expenses unrelated to academic instruction), plus 25% of so much of such expenses as exceeds $2,000, but not more than $4,000. Makes up to $1,500 of such credit refundable. Modifies the phaseout of such credit based on taxpayer modified adjusted gross income by increasing the income level for such phaseout. Allows an inflation adjustment to credit and phaseout amounts for taxable years beginning after 2018.

Eliminates the disallowance of the credit for students who have been convicted of a felony drug offense.

Requires a taxpayer claiming such credit to include on the his or her tax return the employer identification number of the educational institution to which qualified tuition and related expenses were paid.

(Sec. 103) Excludes from gross income, for income tax purposes, amounts received as a Federal Pell Grant in taxable years beginning after 2014.

(Sec. 104) Prohibits the entry of the budgetary effects of this Act on any PAYGO (pay-as-you-go) scorecard.

Title II: Child Tax Credit Improvement Act - Child Tax Credit Improvement Act of 2014 - (Sec. 202) Amends the Internal Revenue Code, with respect to the child tax credit, to: (1) increase from $110,00 to $150,000 ($75,000 for individual taxpayers and married taxpayers filing separately) the threshold amount applicable to married couples filing joint tax returns above which such tax credit is reduced, and (2) allow an inflation adjustment to the threshold amounts and the $1,000 credit amount beginning after 2014.

(Sec. 203) Requires taxpayers to include their social security numbers on their tax returns to claim the refundable portion of the child tax credit.

(Sec. 204) Prohibits the entry of the budgetary effects of this Act on any PAYGO (pay-as-you-go) scorecard.

What's happening now July 29, 2014

Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 493.

 Related & companion bills 9
  • HR 1 Related bill Tax Reform Act of 2014
  • HR 1738 Related bill American Opportunity Tax Credit Act of 2013
  • HR 2253 Related bill Higher Education and Skills Obtainment Act
  • HR 3437 Related bill College Affordability Act of 2013
  • HR 3476 Related bill Middle Class College Tuition Tax Credit Expansion Act
  • S 835 Related bill American Opportunity Tax Credit Permanence and Consolidation Act of 2013
  • S 1090 Related bill Higher Education and Skills Obtainment Act
  • HRES 680 Related bill Providing for consideration of the bill (H.R. 3393) to amend the Internal Revenue Code of 1986 to consolidate certain t…
  • HR 4935 Related bill Child Tax Credit Improvement Act of 2014
 Bill text 4 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Davis, Danny K.
Illinois · Oct 30, 2013
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APA
U.S. Congress. (2026). H.R. 3393: To amend the Internal Revenue Code of 1986 to consolidate certain tax benefits for educational expenses, to amend the Internal Revenue Code of 1986 to make improvements to the child tax credit, and for other purposes.. 113th Congress. Open America. https://openamerica.io/bill/113-HR-3393/
MLA
"H.R. 3393: To amend the Internal Revenue Code of 1986 to consolidate certain tax benefits for educational expenses, to amend the Internal Revenue Code of 1986 to make improvements to the child tax credit, and for other purposes.." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-3393/.
Bluebook (legal)
H.R. 3393, 113th Cong. (2026), https://openamerica.io/bill/113-HR-3393/.
Markdown link
[H.R. 3393: To amend the Internal Revenue Code of 1986 to consolidate certain tax benefits for educational expenses, to amend the Internal Revenue Code of 1986 to make improvements to the child tax credit, and for other purposes.](https://openamerica.io/bill/113-HR-3393/)
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