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S 835 113th Congress Senate Taxation Higher education Income tax credits Income tax exclusion Student aid and college costs

American Opportunity Tax Credit Permanence and Consolidation Act of 2013

Introduced: April 25, 2013 Introduced by: Schumer, Charles E. Democratic · New York 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 25, 2013
Read twice and referred to the Committee on Finance.
Apr 25, 2013
Introduced in Senate
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 Plain-English summary Congressional Research Service

American Opportunity Tax Credit Permanence and Consolidation Act of 2013 - 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 income tax credit of up to $3,000 of 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 $15,000 for all taxable years, and (4) makes 40% of the credit refundable. Allows an exclusion from gross income of any amount received as a Federal Pell Grant.

What's happening now April 25, 2013

Read twice and referred to the Committee on Finance.

 Related & companion bills 7
  • 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 3393 Related bill To amend the Internal Revenue Code of 1986 to consolidate certain tax benefits for educational expenses, to amend the I…
  • HR 3437 Related bill College Affordability Act of 2013
  • HR 3476 Related bill Middle Class College Tuition Tax Credit Expansion Act
  • S 1090 Related bill Higher Education and Skills Obtainment Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Durbin, Richard J.
Illinois · Apr 25, 2013
 D
Whitehouse, Sheldon
Rhode Island · Apr 25, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). S. 835: American Opportunity Tax Credit Permanence and Consolidation Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-S-835/
MLA
"S. 835: American Opportunity Tax Credit Permanence and Consolidation Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-835/.
Bluebook (legal)
S. 835, 113th Cong. (2026), https://openamerica.io/bill/113-S-835/.
Markdown link
[S. 835: American Opportunity Tax Credit Permanence and Consolidation Act of 2013](https://openamerica.io/bill/113-S-835/)
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