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H.R. 6237 114th Congress House

American Opportunity Tax Credit Reform Act

Official title: To amend the Internal Revenue Code of 1986 to coordinate the reduction in the American Opportunity Tax Credit with Federal Pell Grants, to the extent such gran… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to coordinate the reduction in the American Opportunity Tax Credit with Federal Pell Grants, to the extent such grants are attributable to expenses not eligible for such credit, and for other purposes.

Introduced: September 28, 2016 Introduced by: Danny K. Davis Democratic · Illinois See on congress.gov
Taxation
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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
Sep 28, 2016
Referred to the House Committee on Ways and Means.
Sep 28, 2016
Introduced in House
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 Latest action September 28, 2016

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

American Opportunity Tax Credit Reform Act

This bill amends the Internal Revenue Code, with respect to the American Opportunity Tax Credit, to provide that any credit amount which is attributable to a federal Pell Grant under the Higher Education Act of 1965 shall be reduced by the amount of expenses (other than qualified tuition and related expenses) which are taken into account in determining the cost of attendance at an institution of higher education for the academic period for which the credit amount is being determined. 

The bill also modifies the definition of "qualified scholarship," for purposes of the tax exclusion for such scholarships, to include a federal Pell Grant as a qualified scholarship.

 Related & companion bills 2
 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. 6237: American Opportunity Tax Credit Reform Act. 114th Congress. Open America. https://openamerica.io/bill/114-HR-6237/
MLA
"H.R. 6237: American Opportunity Tax Credit Reform Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-6237/.
Bluebook (legal)
H.R. 6237, 114th Cong. (2026), https://openamerica.io/bill/114-HR-6237/.
Markdown link
[H.R. 6237: American Opportunity Tax Credit Reform Act](https://openamerica.io/bill/114-HR-6237/)
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