BILLS-104hr797ih.pdf

the taxable year 4975 the last day 1986 the calendar year FEBRUARY 2, 1995 years 1995 8 years the first day December 31, 1995 AGE 18.—No 14 year 1965 4 year age 18 23 year a taxable year year the day such first day

SESSION H. the ‘‘Higher Education

United States Rhode Island Texas the United States of America

IH

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

MILLER LIPINSKI PELOSI COLEMAN KENNEDY EDDIE FARR EHLERS FROST BERNICE JOHNSON MINETA Carl D. Perkins Vocational HILLIARD WOOLSEY ESHOO

educational institution deduction beneficiary taxpayer institution taxable year termination date higher education allowed educational trust account taxable higher accounts