BILLS-107hr5661ih.pdf

5661 1986 2002 December 31, 2001 year year 2004–2005 11 year the taxable year 2003 year 2000’ year 2001’ years OCTOBER 16, 2002 December 21 31, 2001 12 1992’ 1965 14 1965 years ending 5 year year 2003–2004 years ending after such date 1 year 2001’

SESSION H. R. 5661

IH the United States of America d)(1)(B

Internal SEC the Internal Revenue Code the Committee on Ways and Means THE HOUSE OF REPRESENTATIVES the Committee on Education LIFETIME LEARNING CREDIT Congress the ‘‘College Tuition Assist- House of Representa- Workforce Senate

PELL GRANT DELAURO OWENS

adjusted gross adjusted bears case joint dollar gross income joint return limitation based bears ratio credit general gross shall reduced zero ratio termined