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H.R. 3476 113th Congress House

Middle Class College Tuition Tax Credit Expansion Act

Official title: To amend the Internal Revenue Code of 1986 to extend and modify the American Opportunity Tax Credit, and for other purposes.

Introduced: November 13, 2013 See on congress.gov
Taxation Educational technology and distance educationHigher educationIncome tax creditsIncome tax exclusionStudent aid and college costs
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 13, 2013
Referred to the House Committee on Ways and Means.
Nov 13, 2013
Introduced in House
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 Latest action November 13, 2013

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Middle Class College Tuition Tax Credit Expansion Act - Amends the Internal Revenue Code to replace the Hope Scholarship and Lifetime Learning tax credits with a new American Opportunity Tax Credit that: (1) allows an increased income tax credit for the qualified tuition and related expenses of a student who is carrying at least one half of a normal course load, (2) increases the income threshold for reductions in the credit amount based upon modified adjusted gross income, (3) allows a lifetime dollar limitation on such credit of $25,000 for all taxable years, and (4) makes 50% of the credit refundable. Allows an exclusion from gross income of any amount received as a Federal Pell Grant.

 Related & companion bills 6
  • HR 1738 American Opportunity Tax Credit Act of 2013
  • HR 2275 Fallen Firefighters Assistance Tax Clarification Act of 2013
  • HR 3393 Student and Family Tax Simplification Act
  • HR 3437 College Affordability Act of 2013
  • S 835 American Opportunity Tax Credit Permanence and Consolidation Act of 2013
  • S 1090 Higher Education and Skills Obtainment Act
 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. 3476: Middle Class College Tuition Tax Credit Expansion Act. 113th Congress. Open America. https://openamerica.io/bill/113-HR-3476/
MLA
"H.R. 3476: Middle Class College Tuition Tax Credit Expansion Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-3476/.
Bluebook (legal)
H.R. 3476, 113th Cong. (2026), https://openamerica.io/bill/113-HR-3476/.
Markdown link
[H.R. 3476: Middle Class College Tuition Tax Credit Expansion Act](https://openamerica.io/bill/113-HR-3476/)
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