[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3803 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 3803

  To amend the Internal Revenue Code of 1986 to exclude Federal Pell 
                       Grants from gross income.


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                    IN THE HOUSE OF REPRESENTATIVES

                             July 17, 2019

  Mr. DeSaulnier (for himself, Mr. Zeldin, and Mr. King of New York) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

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                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to exclude Federal Pell 
                       Grants from gross 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 ``Pell Grant Flexibility Act of 
2019''.

SEC. 2. EXCLUSION OF FEDERAL PELL GRANTS FROM GROSS INCOME.

    (a) In General.--Section 117 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(e) Federal Pell Grants.--Gross income does not include any 
amount received as a Federal Pell Grant awarded under subpart 1 of part 
A of title IV of the Higher Education Act of 1965 (20 U.S.C. 1070a).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to amounts received in taxable years beginning after December 31, 2018.
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