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S 2465 117th Congress Senate Taxation

American Opportunity Tax Credit Enhancement Act of 2021

Introduced: July 22, 2021 See on congress.gov
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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
Jul 22, 2021
Read twice and referred to the Committee on Finance.
Jul 22, 2021
Introduced in Senate
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 Plain-English summary Congressional Research Service

American Opportunity Tax Credit Enhancement Act of 2021

This bill modifies the American Opportunity and Lifetime Learning tax credits to make the American Opportunity tax credit 100% refundable. It also modifies the provision denying the American Opportunity tax credit to students convicted of a federal or state felony relating to the possession or distribution of a controlled substance. Students may not be denied such credit unless the prison term for the drug offense is at least 15 years.

What's happening now July 22, 2021

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Padilla, Alex
California · Jul 22, 2021
 D
Wyden, Ron
Oregon · Jul 22, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2465: American Opportunity Tax Credit Enhancement Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-S-2465/
MLA
"S. 2465: American Opportunity Tax Credit Enhancement Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-2465/.
Bluebook (legal)
S. 2465, 117th Cong. (2026), https://openamerica.io/bill/117-S-2465/.
Markdown link
[S. 2465: American Opportunity Tax Credit Enhancement Act of 2021](https://openamerica.io/bill/117-S-2465/)
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