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S. 2851: A bill to make permanent certain education tax incentives, to modify rules relating to college savings plans, and for other purposes.

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S. 2851: A bill to make permanent certain education tax incentives, to modify rules relating to college savings plans, and for other purposes.

111th Congress · introduced 2009-12-08 · Taxation · Latest: Sponsor introductory remarks on measure. (CR S12800-12801)

federal

Follow this bill, step by step

  1. Where it came from: introduced 2009-12-08 · official record
  2. Who proposed it: Sen. Grassley, Chuck [R-IA] · what a sponsor is
  3. What happened next: no floor votes in our records yet. Why?
  4. Where it stands now: Sponsor introductory remarks on measure. (CR S12800-12801) Not final yet: this can still change. We check for updates every day.
  5. If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

A bill to make permanent certain education tax incentives, to modify rules relating to college savings plans, and for other purposes.

Plain summary

Amends the Internal Revenue Code to: (1) increase and make permanent the Hope Scholarship and Lifetime Learning tax credits; (2) make permanent the tax deduction for certain expenses of elementary and secondary school teachers; (3) make permanent the issuance authority for qualified zone academy bonds and qualified school construction bonds; and (4) make permanent provisions of the qualified tuition program allowing payment of computer technology or equipment. Repeals the termination date (i.e., December 31, 2010) of the Economic Growth Tax Relief Reconciliation Act for the education provisions of that Act, including modifications to education individual retirement accounts and qualified tuition programs, employer-provided educational assistance, student loan assistance and forgiveness, arbitrage rebates for government financing of educational facilities, and tax deductions for higher education expenses.

Congressional Research Service summary (Introduced in Senate), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

A bill to make permanent certain education tax incentives, to modify rules relating to college savings plans, and for other purposes.

Source: Congressional Research Service summary (Introduced in Senate)

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The strongest published arguments

Arguments for (supporters)

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Arguments against (opponents)

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Alternatives

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Sen. Grassley, Chuck [R-IA] · 0 cosponsors

Cost estimate: No cost estimate published yet.

Sponsor's campaign money: Sen. Grassley, Chuck [R-IA] reported raising $527,998 (2025–2026). Details. Shown for context only; it does not mean any donor supported this bill.

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Words on this page, explained (3)
Bill
A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).
Bond
A way to borrow money. A government sells bonds to raise money now and promises to pay it back with interest over time. Bonds repaid from taxes often need voter approval.
Rulemaking
The process agencies use to write regulations that carry out laws passed by Congress or a legislature. Usually an agency publishes a proposed rule, takes public comments, then publishes a final rule.

Plain meanings written from linked sources. All words.

Sources

Record fed-us-cong111-s2851 · catalog fed-us-congress-bills-cong111 · updated 2026-11-15 by psicol fed-bills-cong111