I

106TH CONGRESS

1ST SESSION H. R. 1389

To amend the Internal Revenue Code of 1986 to repeal the information

reporting requirement relating to the Hope Scholarship and Lifetime

Learning Credits imposed on educational institutions and certain other

trades and businesses.

IN THE HOUSE OF REPRESENTATIVES

APRIL 13, 1999

Mr. MANZULLO (for himself, Mr. MATSUI, Mr. TAYLOR of North Carolina,

Mr. EHLERS, Mr. ISTOOK, Mr. STUMP, Mr. DOOLITTLE, Mr. CONDIT,

Mr. BALDACCI, Mr. GEJDENSON, Mr. FRANK of Massachusetts, Mr.

MORAN of Kansas, Ms. WOOLSEY, Mr. HILL of Montana, Ms.

SCHAKOWSKY, Mr. FILNER, Mr. BACHUS, Mr. MCGOVERN, Mr. BILBRAY,

Mr. BROWN of California, Mr. DOYLE, Mr. HOSTETTLER, Mr. FROST,

Mrs. MYRICK, Mr. THORNBERRY, Mr. SUNUNU, Mr. SALMON, Mr.

EWING, Mr. NETHERCUTT, Mr. GREEN of Texas, Ms. PRYCE of Ohio,

and Mrs. MCCARTHY of New York) 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 repeal

the information reporting requirement relating to the

Hope Scholarship and Lifetime Learning Credits imposed on educational institutions and certain other trades

and businesses.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,
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1 SECTION 1. SHORT TITLE.

2 This Act may be cited as the ‘‘Higher Education Re3 porting Relief Act’’.

4 SEC. 2. INFORMATION REPORTING REQUIREMENT RELAT5 ING TO HOPE SCHOLARSHIP AND LIFETIME

6 LEARNING CREDITS.

7 (a) REPEAL OF REQUIREMENT TO SUBMIT INFOR8 MATION RETURN.—Section 6050S of the Internal Rev9 enue Code of 1986 (relating to returns relating to pay10 ments for qualified tuition and related expenses) is re11 pealed.

12 (b) REQUIREMENT FOR TAXPAYER TO PROVIDE

13 IDENTIFYING INFORMATION.—Subsection (g) of section

14 25A of such Code (relating to special rules) is amended

15 by adding at the end the following new paragraph:

16 ‘‘(8) IDENTIFYING INFORMATION REQUIRED

17 WITH RESPECT TO EDUCATIONAL INSTITUTION.—No

18 credit shall be allowed under subsection (a) with re19 spect to qualified tuition and related expenses paid

20 to an eligible educational institution unless—

21 ‘‘(A) the name, address, and taxpayer

22 identification number of such institution is in23 cluded on the return claiming the credit, or

24 ‘‘(B) if such institution is an organization

25 described in section 501(c)(3) and exempt from

26 tax under section 501(a), the name and address
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1 of such institution is included on the return

2 claiming the credit.’’

3 (c) CONFORMING AMENDMENTS.—

4 (1) The heading for paragraph (1) of section

5 25A(g) of such Code is amended to read as follows:

6 ‘‘IDENTIFICATION REQUIREMENT WITH RESPECT TO

7 INDIVIDUAL FOR WHOM EXPENSES PAID.—’’.

8 (2) Subparagraph (B) of section 6724(d)(1) of

9 such Code (relating to definitions of information re10 turn) is amended by striking clause (ix) and by re11 designating clauses (x) through (xvii) as clauses (ix)

12 through (xvi), respectively.

13 (3) Paragraph (2) of section 6724(d) of such

14 Code is amended by inserting ‘‘or’’ at the end of the

15 subparagraph (Y), by striking subparagraph (Z),

16 and by redesignating subparagraph (AA) as sub17 paragraph (Z).

18 (d) CLERICAL AMENDMENT.—The table of sections

19 for subpart B of part III of subchapter A of chapter 61

20 of such Code is amended by striking the item relating to

21 section 6050S.

22 (e) EFFECTIVE DATE.—The amendments made by

23 this section shall apply to expenses paid after December
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1 31, 1998, for education furnished in academic periods be2 ginning after December 31, 1998.

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