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<BillSummaries>
<item congress="113" measure-type="s" measure-number="2702" measure-id="id113s2702" originChamber="SENATE" orig-publish-date="2014-07-30" update-date="2014-08-22">
<title>Education Tax Fraud Prevention Act</title>
<summary summary-id="id113s2702v00" currentChamber="SENATE" update-date="2014-08-22">
<action-date>2014-07-30</action-date>
<action-desc>Introduced in Senate</action-desc>
<summary-text><![CDATA[<p>Education Tax Fraud Prevention Act - Amends the Internal Revenue Code to require: (1) individuals who claim a tax credit for qualified tuition and related expenses under the Hope Scholarship or the Lifetime Learning tax credit&nbsp;to include their social security numbers on their tax returns, and (2) the educational institutions&nbsp;of such individuals&nbsp;to provide their employer identification numbers.</p>]]></summary-text>
</summary>
</item>
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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 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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</BillSummaries>
