S. 97-110

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Senate Bill 97 (110th Congress)
College Opportunity Tax Credit Act of 2007
Sponsor: Sen Kerry, John F.
Committees: Senate Finance



CRS Summary from Thomas:

SUMMARY AS OF: 1/4/2007--Introduced.

College Opportunity Tax Credit Act of 2007 - Amends the Internal Revenue Code to replace the Hope Scholarship and Lifetime Learning Tax Credits with an increased, partially refundable college opportunity tax credit to cover up to four years (currently, limited to two years) of the tuition and related expenses of full or part-time postsecondary and graduate students.

Bill Text

Text of S. 97-110

Update Status

S. 97-110A bill to amend the Internal Revenue Code of 1986 to replace the Hope and Lifetime Learning credits with a partially refundable college opportunity credit.
January 4, 2007: Referred to Senate committee. Status: Read twice and referred to the Committee on Finance.

External Links

External links for S. 97
(110th Congress)
S. 97 at DailyKos
S. 97 at Thomas
S. 97 at Billhop
S. 97 at GovTrack
S. 97 at OpenCongress

Source: thomas.gov search

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