HR 4418 · 102th Congress · Taxation

To amend the Internal Revenue Code of 1986 to restore the prior law exclusion for scholarships and fellowships.

Introduced 1992-03-10· Sponsored by Rep. Lewis, Thomas F. [R-FL-12]· House

Bill Progress

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Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1992-03-10)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Tax Reform Act of 1986 to repeal the provision taxing scholarships and fellowships, and to exclude them from gross income, beginning with the 1987 tax year. Waives the statute of limitations for related refund or credit claims filed within one year of enactment of this Act.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (20)

8 Democrats11 Republicans1 Independent
Rep. Emerson, Bill [R-MO-8]MO
Rep. Crane, Philip M. [R-IL-12]IL
Rep. Tanner, John S. [D-TN-8]TN
Rep. Towns, Edolphus [D-NY-11]NY
Rep. Sanders, Bernard [I-VT-At Large]VT
Rep. Owens, Major R. [D-NY-12]NY
Rep. Cox, Christopher [R-CA-40]CA
Rep. Costello, Jerry F. [D-IL-21]IL
Rep. Hughes, William J. [D-NJ-2]NJ
Rep. Zeliff, William H., Jr. [R-NH-1]NH
Rep. Frost, Martin [D-TX-24]TX
Rep. McMillen, Thomas [D-MD-4]MD
Rep. Packard, Ron [R-CA-43]CA
Rep. Horton, Frank J. [R-NY-29]NY
Rep. Kolbe, Jim [R-AZ-5]AZ
Rep. Taylor, Charles H. [R-NC-11]NC
Rep. Dornan, Robert K. [R-CA-38]CA
Rep. Gingrich, Newt [R-GA-6]GA
Rep. Frank, Barney [D-MA-4]MA
Rep. Hastert, J. Dennis [R-IL-14]IL