Summary: H.R.3346 — 107th Congress (2001-2002)All Information (Except Text)

Bill summaries are authored by CRS.

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Passed House without amendment (12/04/2001)

Amends the Internal Revenue Code to require any person which is an eligible educational institution (current law requires any person which is an eligible educational institution which receives payments for qualified tuition and related expenses with respect to any individual for any calendar year or which makes reimbursements or refunds to any individual of qualified tuition and related expenses) which enrolls any individual for any academic period to meet specified return requirements. Revises requirements concerning the form and manner of such returns.