Skip to main content
HR 6237 114th Congress House Taxation

American Opportunity Tax Credit Reform Act

Introduced: September 28, 2016 Introduced by: Davis, Danny K. Democratic · Illinois See on congress.gov
Sign in to write a letter Sign in to watch
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
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 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.

What's happening now September 28, 2016

Referred to the House Committee on Ways and Means.

 Related & companion bills 2
  • HR 5106 Related bill In the Red Act of 2016
  • S 2677 Related bill In the Red Act of 2016
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
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/)
Report a problem