[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1296 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 1296

   To amend the Internal Revenue Code of 1986 to exclude work study 
                         payments from income.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 10, 1997

 Mr. Knollenberg introduced the following bill; which was referred to 
                    the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to exclude work study 
                         payments from income.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``College Student Tax Relief Act of 
1997''.

SEC. 2. EXCLUSION OF WORK STUDY PAYMENTS FROM INCOME.

    (a) In General.--Section 117 of the Internal Revenue Code of 1986 
(relating to qualified scholarships) is amended by adding at the end 
the following new subsection:
    ``(e) Work Study Payments.--Gross income shall not include any 
amount received for services performed under a Federal work study 
program operated under section 441 of the Higher Education Act of 
1965.''
    (b) Effective Date.--The amendment made by this section shall apply 
to services performed after December 31, 1996.
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