S. 4107 · 109th Congress
College Opportunity Tax Credit Act of 2006
- Stage
- In committee
- Sponsor
- John Kerry
- Introduced
- 2006-12-07
- Latest action
- 2006-12-07 · Introduced in Senate
Summary
College Opportunity Tax Credit Act of 2006 - Amends the Internal Revenue Code to replace the Hope Scholarship and Lifetime Learning Tax Credits with an increased, partially refundable college opportunity tax credit to cover up to four years (currently, limited to two years) of the tuition and related expenses of full or part-time postsecondary and graduate students.