3.0.0 143 2019-11-15T21:54:58Z 2019-11-15T21:54:58Z Senate S S 2009-01-06 111 ssfi00 Finance Committee Senate Standing Referred to 2009-01-06T21:37:07Z 2009-01-06 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2009-01-06 Sponsor introductory remarks on measure. (CR S128-129) IntroReferral B00100 9 Library of Congress 2009-01-06 Introduced in Senate IntroReferral 10000 9 Library of Congress K000148 Sen. Kerry, John F. [D-MA] JOHN KERRY D MA FORBES N Taxation Higher education Income tax credits Student aid and college costs Taxation

00 2009-01-06 Introduced in Senate 2009-03-06T19:24:52Z College Opportunity Tax Credit Act of 2009 - Amends the Internal Revenue Code to increase in 2009 and 2010: (1) the Hope Scholarship tax credit to allow a refundable credit for 100% of qualified tuition and related expenses up to $2,000 and for 50% of such expenses between $2,000 and $6,000; and (2) the lifetime learning tax credit to allow a nonrefundable tax credit for 40% of qualified tuition and related expenses up to $1,000 and for 20% of such expenses between $1,000 and $3,000. Allows the Hope Scholarship tax credit for four years of undergraduate coursework (currently, two years).

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Short Titles as Introduced Display Title Official Title as Introduced Introduced in Senate 2009-01-06T05:00:00Z 2009-01-06 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.