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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (2)

Short Titles

Short Titles - Senate

Short Titles as Introduced

Higher Education Tax Benefit Compliance Improvement Act

Official Titles

Official Titles - Senate

Official Titles as Introduced

A bill to amend the Internal Revenue Code of 1986 to improve compliance in higher education tax benefits.

Actions Overview (1)

Date Actions Overview
05/21/2015Introduced in Senate

All Actions (1)

Date All Actions
05/21/2015Read twice and referred to the Committee on Finance.
Action By: Senate

Cosponsors (1)

* = Original cosponsor
CosponsorDate Cosponsored
Sen. Hatch, Orrin G. [R-UT]* 05/21/2015

Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Related Documents
Senate Finance05/21/2015 Referred to

No related bill information was received for S.1413.

Subjects (6)

Latest Summary (1)

There is one summary for S.1413. View summaries

Shown Here:
Introduced in Senate (05/21/2015)

Higher Education Tax Benefit Compliance Improvement Act

This bill amends the Internal Revenue Code to: (1) exempt an institution of higher education from tax penalties for failure to provide the tax identification number (TIN) of a person who claims a tax credit for tuition and related expenses if such institution certifies that it has complied with standards for obtaining the TIN, and (2) disallow the American Opportunity tax credit and the tax deduction for tuition and related expenses unless the taxpayer receives a payee statement containing the TIN of the individual claiming the credit or the deduction.