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<billStatus>
  <version>3.0.0</version>
  <bill>
    <number>6749</number>
    <updateDate>2023-01-11T13:42:59Z</updateDate>
    <updateDateIncludingText>2023-01-11T13:42:59Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <type>HR</type>
    <introducedDate>2020-05-08</introducedDate>
    <congress>116</congress>
    <constitutionalAuthorityStatementText><![CDATA[<pre>[Congressional Record Volume 166, Number 87 (Friday, May 8, 2020)][House]From the Congressional Record Online through the Government Publishing Office [<a href="https://www.gpo.gov">www.gpo.gov</a>]By Mr. DOGGETT:H.R. 6749.Congress has the power to enact this legislation pursuantto the following:Clause 1 of Section 8 of Article I of the United StatesConstitution.[Page H1986]</pre>]]></constitutionalAuthorityStatementText>
    <committees>
      <item>
        <systemCode>hswm00</systemCode>
        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
        <type>Standing</type>
        <activities>
          <item>
            <name>Referred to</name>
            <date>2020-05-08T14:04:35Z</date>
          </item>
        </activities>
      </item>
    </committees>
    <actions>
      <item>
        <actionDate>2020-05-08</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
        <type>IntroReferral</type>
        <actionCode>H11100</actionCode>
        <sourceSystem>
          <code>2</code>
          <name>House floor actions</name>
        </sourceSystem>
        <committees>
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            <systemCode>hswm00</systemCode>
            <name>Ways and Means Committee</name>
          </item>
        </committees>
      </item>
      <item>
        <actionDate>2020-05-08</actionDate>
        <text>Introduced in House</text>
        <type>IntroReferral</type>
        <actionCode>Intro-H</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
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      </item>
      <item>
        <actionDate>2020-05-08</actionDate>
        <text>Introduced in House</text>
        <type>IntroReferral</type>
        <actionCode>1000</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
        </sourceSystem>
      </item>
    </actions>
    <sponsors>
      <item>
        <bioguideId>D000399</bioguideId>
        <fullName>Rep. Doggett, Lloyd [D-TX-35]</fullName>
        <firstName>LLOYD</firstName>
        <lastName>DOGGETT</lastName>
        <party>D</party>
        <state>TX</state>
        <district>35</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <cosponsors>
      <item>
        <bioguideId>F000466</bioguideId>
        <fullName>Rep. Fitzpatrick, Brian K. [R-PA-1]</fullName>
        <firstName>Brian</firstName>
        <lastName>Fitzpatrick</lastName>
        <party>R</party>
        <state>PA</state>
        <middleName>K.</middleName>
        <district>1</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>D000096</bioguideId>
        <fullName>Rep. Davis, Danny K. [D-IL-7]</fullName>
        <firstName>DANNY</firstName>
        <lastName>DAVIS</lastName>
        <party>D</party>
        <state>IL</state>
        <middleName>K.</middleName>
        <district>7</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B001292</bioguideId>
        <fullName>Rep. Beyer, Donald S., Jr. [D-VA-8]</fullName>
        <firstName>Donald</firstName>
        <lastName>Beyer</lastName>
        <party>D</party>
        <state>VA</state>
        <middleName>S.</middleName>
        <district>8</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B000490</bioguideId>
        <fullName>Rep. Bishop, Sanford D., Jr. [D-GA-2]</fullName>
        <firstName>SANFORD</firstName>
        <lastName>BISHOP</lastName>
        <party>D</party>
        <state>GA</state>
        <middleName>D.</middleName>
        <district>2</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B001281</bioguideId>
        <fullName>Rep. Beatty, Joyce [D-OH-3]</fullName>
        <firstName>Joyce</firstName>
        <lastName>Beatty</lastName>
        <party>D</party>
        <state>OH</state>
        <district>3</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>C001068</bioguideId>
        <fullName>Rep. Cohen, Steve [D-TN-9]</fullName>
        <firstName>Steve</firstName>
        <lastName>Cohen</lastName>
        <party>D</party>
        <state>TN</state>
        <district>9</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>C001049</bioguideId>
        <fullName>Rep. Clay, Wm. Lacy [D-MO-1]</fullName>
        <firstName>WM.</firstName>
        <lastName>CLAY</lastName>
        <party>D</party>
        <state>MO</state>
        <middleName>LACY</middleName>
        <district>1</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>R000515</bioguideId>
        <fullName>Rep. Rush, Bobby L. [D-IL-1]</fullName>
        <firstName>BOBBY</firstName>
        <lastName>RUSH</lastName>
        <party>D</party>
        <state>IL</state>
        <middleName>L.</middleName>
        <district>1</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>T000469</bioguideId>
        <fullName>Rep. Tonko, Paul [D-NY-20]</fullName>
        <firstName>Paul</firstName>
        <lastName>Tonko</lastName>
        <party>D</party>
        <state>NY</state>
        <district>20</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>N000147</bioguideId>
        <fullName>Del. Norton, Eleanor Holmes [D-DC-At Large]</fullName>
        <firstName>ELEANOR</firstName>
        <lastName>NORTON</lastName>
        <party>D</party>
        <state>DC</state>
        <middleName>HOLMES</middleName>
        <district>0</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>T000193</bioguideId>
        <fullName>Rep. Thompson, Bennie G. [D-MS-2]</fullName>
        <firstName>BENNIE</firstName>
        <lastName>THOMPSON</lastName>
        <party>D</party>
        <state>MS</state>
        <district>2</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>G000553</bioguideId>
        <fullName>Rep. Green, Al [D-TX-9]</fullName>
        <firstName>Al</firstName>
        <lastName>Green</lastName>
        <party>D</party>
        <state>TX</state>
        <district>9</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>V000131</bioguideId>
        <fullName>Rep. Veasey, Marc A. [D-TX-33]</fullName>
        <firstName>Marc</firstName>
        <lastName>Veasey</lastName>
        <party>D</party>
        <state>TX</state>
        <middleName>A.</middleName>
        <district>33</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>R000486</bioguideId>
        <fullName>Rep. Roybal-Allard, Lucille [D-CA-40]</fullName>
        <firstName>LUCILLE</firstName>
        <lastName>ROYBAL-ALLARD</lastName>
        <party>D</party>
        <state>CA</state>
        <district>40</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>W000822</bioguideId>
        <fullName>Rep. Watson Coleman, Bonnie [D-NJ-12]</fullName>
        <firstName>Bonnie</firstName>
        <lastName>Watson Coleman</lastName>
        <party>D</party>
        <state>NJ</state>
        <district>12</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>M000087</bioguideId>
        <fullName>Rep. Maloney, Carolyn B. [D-NY-12]</fullName>
        <firstName>CAROLYN</firstName>
        <lastName>MALONEY</lastName>
        <party>D</party>
        <state>NY</state>
        <middleName>B.</middleName>
        <district>12</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>P000096</bioguideId>
        <fullName>Rep. Pascrell, Bill, Jr. [D-NJ-9]</fullName>
        <firstName>WILLIAM</firstName>
        <lastName>PASCRELL</lastName>
        <party>D</party>
        <state>NJ</state>
        <middleName>J.</middleName>
        <district>9</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>K000009</bioguideId>
        <fullName>Rep. Kaptur, Marcy [D-OH-9]</fullName>
        <firstName>MARCY</firstName>
        <lastName>KAPTUR</lastName>
        <party>D</party>
        <state>OH</state>
        <district>9</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>E000215</bioguideId>
        <fullName>Rep. Eshoo, Anna G. [D-CA-18]</fullName>
        <firstName>ANNA</firstName>
        <lastName>ESHOO</lastName>
        <party>D</party>
        <state>CA</state>
        <middleName>G.</middleName>
        <district>18</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>L000551</bioguideId>
        <fullName>Rep. Lee, Barbara [D-CA-13]</fullName>
        <firstName>BARBARA</firstName>
        <lastName>LEE</lastName>
        <party>D</party>
        <state>CA</state>
        <district>13</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>D000617</bioguideId>
        <fullName>Rep. DelBene, Suzan K. [D-WA-1]</fullName>
        <firstName>Suzan</firstName>
        <lastName>DelBene</lastName>
        <party>D</party>
        <state>WA</state>
        <middleName>K.</middleName>
        <district>1</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>C001091</bioguideId>
        <fullName>Rep. Castro, Joaquin [D-TX-20]</fullName>
        <firstName>Joaquin</firstName>
        <lastName>Castro</lastName>
        <party>D</party>
        <state>TX</state>
        <district>20</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>R000606</bioguideId>
        <fullName>Rep. Raskin, Jamie [D-MD-8]</fullName>
        <firstName>Jamie</firstName>
        <lastName>Raskin</lastName>
        <party>D</party>
        <state>MD</state>
        <district>8</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>T000472</bioguideId>
        <fullName>Rep. Takano, Mark [D-CA-41]</fullName>
        <firstName>Mark</firstName>
        <lastName>Takano</lastName>
        <party>D</party>
        <state>CA</state>
        <district>41</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>K000391</bioguideId>
        <fullName>Rep. Krishnamoorthi, Raja [D-IL-8]</fullName>
        <firstName>Raja</firstName>
        <lastName>Krishnamoorthi</lastName>
        <party>D</party>
        <state>IL</state>
        <district>8</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>L000579</bioguideId>
        <fullName>Rep. Lowenthal, Alan S. [D-CA-47]</fullName>
        <firstName>Alan</firstName>
        <lastName>Lowenthal</lastName>
        <party>D</party>
        <state>CA</state>
        <middleName>S.</middleName>
        <district>47</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S001201</bioguideId>
        <fullName>Rep. Suozzi, Thomas R. [D-NY-3]</fullName>
        <firstName>Thomas</firstName>
        <lastName>Suozzi</lastName>
        <party>D</party>
        <state>NY</state>
        <middleName>R.</middleName>
        <district>3</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S001185</bioguideId>
        <fullName>Rep. Sewell, Terri A. [D-AL-7]</fullName>
        <firstName>Terri</firstName>
        <lastName>Sewell</lastName>
        <party>D</party>
        <state>AL</state>
        <middleName>A.</middleName>
        <district>7</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>R000577</bioguideId>
        <fullName>Rep. Ryan, Tim [D-OH-13]</fullName>
        <firstName>TIM</firstName>
        <lastName>RYAN</lastName>
        <party>D</party>
        <state>OH</state>
        <district>13</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>P000613</bioguideId>
        <fullName>Rep. Panetta, Jimmy [D-CA-20]</fullName>
        <firstName>Jimmy</firstName>
        <lastName>Panetta</lastName>
        <party>D</party>
        <state>CA</state>
        <district>20</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>J000298</bioguideId>
        <fullName>Rep. Jayapal, Pramila [D-WA-7]</fullName>
        <firstName>Pramila</firstName>
        <lastName>Jayapal</lastName>
        <party>D</party>
        <state>WA</state>
        <district>7</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>H001081</bioguideId>
        <fullName>Rep. Hayes, Jahana [D-CT-5]</fullName>
        <firstName>Jahana</firstName>
        <lastName>Hayes</lastName>
        <party>D</party>
        <state>CT</state>
        <district>5</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S001145</bioguideId>
        <fullName>Rep. Schakowsky, Janice D. [D-IL-9]</fullName>
        <firstName>JANICE</firstName>
        <lastName>SCHAKOWSKY</lastName>
        <party>D</party>
        <state>IL</state>
        <middleName>D.</middleName>
        <district>9</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S001156</bioguideId>
        <fullName>Rep. Sánchez, Linda T. [D-CA-38]</fullName>
        <firstName>Linda</firstName>
        <lastName>Sánchez</lastName>
        <party>D</party>
        <state>CA</state>
        <middleName>T.</middleName>
        <district>38</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>C001084</bioguideId>
        <fullName>Rep. Cicilline, David N. [D-RI-1]</fullName>
        <firstName>David</firstName>
        <lastName>Cicilline</lastName>
        <party>D</party>
        <state>RI</state>
        <middleName>N.</middleName>
        <district>1</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>L000557</bioguideId>
        <fullName>Rep. Larson, John B. [D-CT-1]</fullName>
        <firstName>JOHN</firstName>
        <lastName>LARSON</lastName>
        <party>D</party>
        <state>CT</state>
        <middleName>B.</middleName>
        <district>1</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>H001038</bioguideId>
        <fullName>Rep. Higgins, Brian [D-NY-26]</fullName>
        <firstName>Brian</firstName>
        <lastName>Higgins</lastName>
        <party>D</party>
        <state>NY</state>
        <district>26</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S001193</bioguideId>
        <fullName>Rep. Swalwell, Eric [D-CA-15]</fullName>
        <firstName>Eric</firstName>
        <lastName>Swalwell</lastName>
        <party>D</party>
        <state>CA</state>
        <district>15</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>C001080</bioguideId>
        <fullName>Rep. Chu, Judy [D-CA-27]</fullName>
        <firstName>Judy</firstName>
        <lastName>Chu</lastName>
        <party>D</party>
        <state>CA</state>
        <district>27</district>
        <sponsorshipDate>2020-05-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B001251</bioguideId>
        <fullName>Rep. Butterfield, G. K. [D-NC-1]</fullName>
        <firstName>G. K.</firstName>
        <lastName>Butterfield</lastName>
        <party>D</party>
        <state>NC</state>
        <district>1</district>
        <sponsorshipDate>2020-05-15</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B000574</bioguideId>
        <fullName>Rep. Blumenauer, Earl [D-OR-3]</fullName>
        <firstName>EARL</firstName>
        <lastName>BLUMENAUER</lastName>
        <party>D</party>
        <state>OR</state>
        <district>3</district>
        <sponsorshipDate>2020-05-15</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S001190</bioguideId>
        <fullName>Rep. Schneider, Bradley Scott [D-IL-10]</fullName>
        <firstName>Bradley</firstName>
        <lastName>Schneider</lastName>
        <party>D</party>
        <state>IL</state>
        <middleName>Scott</middleName>
        <district>10</district>
        <sponsorshipDate>2020-07-16</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>P000607</bioguideId>
        <fullName>Rep. Pocan, Mark [D-WI-2]</fullName>
        <firstName>Mark</firstName>
        <lastName>Pocan</lastName>
        <party>D</party>
        <state>WI</state>
        <district>2</district>
        <sponsorshipDate>2020-07-16</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>D000216</bioguideId>
        <fullName>Rep. DeLauro, Rosa L. [D-CT-3]</fullName>
        <firstName>ROSA</firstName>
        <lastName>DELAURO</lastName>
        <party>D</party>
        <state>CT</state>
        <district>3</district>
        <sponsorshipDate>2020-07-16</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>T000481</bioguideId>
        <fullName>Rep. Tlaib, Rashida [D-MI-13]</fullName>
        <firstName>Rashida</firstName>
        <lastName>Tlaib</lastName>
        <party>D</party>
        <state>MI</state>
        <district>13</district>
        <sponsorshipDate>2020-07-16</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>T000482</bioguideId>
        <fullName>Rep. Trahan, Lori [D-MA-3]</fullName>
        <firstName>Lori</firstName>
        <lastName>Trahan</lastName>
        <party>D</party>
        <state>MA</state>
        <district>3</district>
        <sponsorshipDate>2020-07-16</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>J000126</bioguideId>
        <fullName>Rep. Johnson, Eddie Bernice [D-TX-30]</fullName>
        <firstName>EDDIE</firstName>
        <lastName>JOHNSON</lastName>
        <party>D</party>
        <state>TX</state>
        <middleName>BERNICE</middleName>
        <district>30</district>
        <sponsorshipDate>2020-10-13</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>C001097</bioguideId>
        <fullName>Rep. Cárdenas, Tony [D-CA-29]</fullName>
        <firstName>Tony</firstName>
        <lastName>Cárdenas</lastName>
        <party>D</party>
        <state>CA</state>
        <district>29</district>
        <sponsorshipDate>2020-10-13</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>L000582</bioguideId>
        <fullName>Rep. Lieu, Ted [D-CA-33]</fullName>
        <firstName>Ted</firstName>
        <lastName>Lieu</lastName>
        <party>D</party>
        <state>CA</state>
        <district>33</district>
        <sponsorshipDate>2020-10-13</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
    </cosponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Cardiovascular and respiratory health</name>
        </item>
        <item>
          <name>Emergency medical services and trauma care</name>
        </item>
        <item>
          <name>Higher education</name>
        </item>
        <item>
          <name>Income tax credits</name>
        </item>
        <item>
          <name>Income tax exclusion</name>
        </item>
        <item>
          <name>Infectious and parasitic diseases</name>
        </item>
        <item>
          <name>Inflation and prices</name>
        </item>
        <item>
          <name>Student aid and college costs</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2020-05-08</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2021-01-21T15:28:40Z</updateDate>
        <text><![CDATA[ <p><b>American Opportunity Student Tax Relief Act of 2020</b></p> <p>This bill increases the dollar amounts of the American Opportunity and Lifetime Learning tax credits for taxable years beginning in 2020 and increases the refundable portions of such credits. It also expands the tax exclusion for Pell Grants and makes such expanded exclusion retroactive to taxable years beginning after December 31, 2019. The bill also allows a tax exclusion beginning in 2020 for any emergency financial aid grant amount received by a student in response to COVID-19 (i.e., coronavirus disease 2019).</p>]]></text>
      </summary>
    </summaries>
    <title>American Opportunity Student Tax Relief Act of 2020</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <title>American Opportunity Student Tax Relief Act of 2020</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To amend the Internal Revenue Code of 1986 to extend and modify the American Opportunity Tax Credit, and for other purposes.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
        <billTextVersionCode>IH</billTextVersionCode>
      </item>
      <item>
        <titleType>Short Title(s) as Introduced</titleType>
        <title>American Opportunity Student Tax Relief Act of 2020</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
        <billTextVersionCode>IH</billTextVersionCode>
      </item>
    </titles>
    <textVersions>
      <item>
        <type>Introduced in House</type>
        <date>2020-05-08T04:00:00Z</date>
        <formats>
          <item>
            <url>https://www.govinfo.gov/content/pkg/BILLS-116hr6749ih/xml/BILLS-116hr6749ih.xml</url>
          </item>
        </formats>
      </item>
    </textVersions>
    <latestAction>
      <actionDate>2020-05-08</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
    </latestAction>
  </bill>
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    <dc:language>EN</dc:language>
    <dc:rights>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.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>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.</dc:description>
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