Home > 106th Congressional Bills > S. 3066 (is) To amend titles XVIII and XIX of the Social Security Act to require criminal background checks for nursing facility workers. [Introduced in Senate] ...

S. 3066 (is) To amend titles XVIII and XIX of the Social Security Act to require criminal background checks for nursing facility workers. [Introduced in Senate] ...


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106th CONGRESS
  2d Session
                                S. 3065

     To amend the Internal Revenue Code of 1986 to expand the Hope 
Scholarship Credit for expenses of individuals receiving certain State 
                             scholarships.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 19, 2000

   Mr. Miller introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
     To amend the Internal Revenue Code of 1986 to expand the Hope 
Scholarship Credit for expenses of individuals receiving certain State 
                             scholarships.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXPANSION OF HOPE SCHOLARSHIP CREDIT.

    (a) Definition of Qualified Tuition and Related Expenses.--Section 
25A(f)(1) of the Internal Revenue Code of 1986 (relating to qualified 
tuition and related expenses) is amended by adding at the end the 
following:
                    ``(D) Exception for certain state scholarship 
                recipients.--
                            ``(i) In general.--In the case of an 
                        eligible student receiving a State lottery 
                        funded merit or academic-based scholarship for 
                        any academic period, such term shall include 
                        reasonable costs for books, supplies, and 
                        equipment related to the student's academic 
                        course of instruction and room and board while 
                        attending an eligible educational institution.
                            ``(ii) Special rules for room and board.--
                        The rules of section 529(e)(3)(B)(ii) shall 
                        apply to costs for room and board under clause 
                        (i).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2000.
                                 <all>

Pages: 1

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