S. 97 · 110th Congress

College Opportunity Tax Credit Act of 2007

Stage
In committee
Sponsor
John Kerry
Introduced
2007-01-04
Latest action
2007-01-04 · Introduced in Senate

Summary

College Opportunity Tax Credit Act of 2007 - 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.