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 im-
posed on educational institutions and certain other trades
and businesses.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Higher Education Re-
porting Relief Act’’.
SEC. 2. INFORMATION REPORTING REQUIREMENT RELAT-
ING TO HOPE SCHOLARSHIP AND LIFETIME
LEARNING CREDITS.
(a) REPEAL OF REQUIREMENT TO SUBMIT INFOR-
MATION RETURN.—Section 6050S of the Internal Rev-
enue Code of 1986 (relating to returns relating to pay-
ments for qualified tuition and related expenses) is re-
pealed.
(b) REQUIREMENT
FOR TAXPAYER TO PROVIDE
IDENTIFYING INFORMATION.—Subsection (g) of section
25A of such Code (relating to special rules) is amended
by adding at the end the following new paragraph:
‘‘(8) IDENTIFYING
INFORMATION
REQUIRED
WITH RESPECT TO EDUCATIONAL INSTITUTION.—No
credit shall be allowed under subsection (a) with re-
spect to qualified tuition and related expenses paid
to an eligible educational institution unless—
‘‘(A) the name, address, and taxpayer
identification number of such institution is in-
cluded on the return claiming the credit, or
‘‘(B) if such institution is an organization
described in section 501(c)(3) and exempt from
tax under section 501(a), the name and address
of such institution is included on the return
claiming the credit.’’
(c) CONFORMING AMENDMENTS.—
(1) The heading for paragraph (1) of section
25A(g) of such Code is amended to read as follows:
‘‘IDENTIFICATION REQUIREMENT WITH RESPECT TO
INDIVIDUAL FOR WHOM EXPENSES PAID.—’’.
(2) Subparagraph (B) of section 6724(d)(1) of
such Code (relating to definitions of information re-
turn) is amended by striking clause (ix) and by re-
designating clauses (x) through (xvii) as clauses (ix)
through (xvi), respectively.
(3) Paragraph (2) of section 6724(d) of such
Code is amended by inserting ‘‘or’’ at the end of the
subparagraph (Y), by striking subparagraph (Z),
and by redesignating subparagraph (AA) as sub-
paragraph (Z).
(d) CLERICAL AMENDMENT.—The table of sections
for subpart B of part III of subchapter A of chapter 61
of such Code is amended by striking the item relating to
section 6050S.
(e) EFFECTIVE DATE.—The amendments made by
this section shall apply to expenses paid after December
31, 1998, for education furnished in academic periods be-
ginning after December 31, 1998.
Æ