To amend the Internal Revenue Code of 1986 to simplify the reporting requirements relating to higher education tuition and related expenses.
Public Law 107-131 · H.R. 3346 · 107th Congress · began in the House
Signed by George W. Bush (R) on Jan 16, 2002 · Taxation
Sponsor: Rep. Donald Manzullo (R-IL-16)
Cosponsors: None
Passage votes
- HouseVoice vote
- SenateUnanimous consent
Data notes
The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.
Summary
The Congressional Research Service’s plain-language summary of what the law does.
Amends the Internal Revenue Code to require any person which is an eligible educational institution (current law requires any person which is an eligible educational institution which receives payments for qualified tuition and related expenses with respect to any individual for any calendar year or which makes reimbursements or refunds to any individual of qualified tuition and related expenses) which enrolls any individual for any academic period to meet specified return requirements. Revises requirements concerning the form and manner of such returns.
Committees
The committees the bill was sent to, and what each did with it.
Data notes
A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.
Timeline
From introduction to signing, newest first: the committees, the floor and the president. 9 actions.
- Jan 16, 2002Became lawBecame law · Became Public Law No: 107-131.
- Became lawBecame law · Signed by President.
- Jan 4, 2002PresidentPresident · Presented to President.
- Dec 20, 2001FloorFloor · Passed Senate without amendment by Unanimous Consent.
- Dec 4, 2001FloorFloor · Motion to reconsider laid on the table Agreed to without objection.
- FloorFloor · On motion to suspend the rules and pass the bill Agreed to by voice vote.
- FloorFloor · Mr. Hulshof moved to suspend the rules and pass the bill.
- Nov 27, 2001CommitteeCommittee · Referred to House Ways and Means Committee
- IntroducedIntroduced · Introduced in the House
Data notes
Shows the introduction, each committee and subcommittee step the source dates (referral, hearings, markup, report, discharge), and the floor, conference, presidential and became-law steps. Calendar placements, messages between the chambers, amendments and committee report numbers are not shown for laws before the 108th Congress. Two entries the source lists twice are shown once.
Official record
The bill’s full text and every action, including introduction and committee steps, are on Congress.gov. Data through Oct 7, 2026.