BILLS-103hr3897ih.pdf

the taxable year 4975 the last day 1986 AGE 18.—No the calendar year FEBRUARY 24, 1994 8 years age 18 14 year the day such first day a taxable year year 1965 1994 December 31, 1994 the first day years 23 year 4 year

the ‘‘Higher Education SESSION H. R. 3897

IH United States the United States of America

IH

Sec the Internal Revenue Code Senate House of Representa- THE HOUSE OF REPRESENTATIVES Applied Technology Education Act GENERAL.—If CONGRESS State EXPENSES.—If Ways and Means Committee

Carl D. Perkins Vocational ESHOO

deduction beneficiary taxpayer allowed deduction higher education educational institution allowed taxable year account trust higher married taxable child