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S. 835 113th Congress Senate

American Opportunity Tax Credit Permanence and Consolidation Act of 2013

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

Introduced: April 25, 2013 Introduced by: Charles E. Schumer Democratic · New York See on congress.gov
Taxation Higher 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
Apr 25, 2013
Read twice and referred to the Committee on Finance.
Apr 25, 2013
Introduced in Senate
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 Latest action April 25, 2013

Read twice and referred to the Committee on Finance.

 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.

 Related & companion bills 7
  • HR 1 Tax Reform Act of 2014
  • HR 1738 American Opportunity Tax Credit Act of 2013
  • HR 2253 Higher Education and Skills Obtainment Act
  • HR 3393 Student and Family Tax Simplification Act
  • HR 3437 College Affordability Act of 2013
  • HR 3476 Middle Class College Tuition Tax Credit Expansion Act
  • S 1090 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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