S 3294 · 94th Congress · Taxation

A bill to provide for tax deductions for college education.

Introduced 1976-04-12· Sponsored by Sen. Roth Jr., William V. [R-DE]· Senate

Bill Progress

Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Referred to Senate Committee on Finance.(1976-04-12)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow a tax deduction for amounts paid by the taxpayer to an eligible educational institution for the tuition of the taxpayer, his spouse, or a dependent. Limits such deduction for tuition and fees paid with respect to an individual to an amount not to exceed $1,500.…

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