HR 877 · 93th Congress ·
A bill to amend section 117 of the Internal Revenue Code of 1954 to exclude from gross income up to $300 per month of scholarships and fellowship grants for which the performance of services is required.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1973-01-03)
Plain Language Summary
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Excludes from gross income under the Internal Revenue Code up to $300 per month of scholarships and fellowship grants for which the performance of teaching, research or other services is required. (Amends 26 U.S.C. 117(b)(1))…
Summarized by Claude AI · Non-partisan · For informational purposes only