A bill to amend the Internal Revenue Code of 1954 to repeal the provision which terminates the exclusion for amounts received under certain educational assistance programs.
Public Law 98-611 · H.R. 2568 · 98th Congress · began in the House
Signed by Ronald Reagan (R) on Oct 31, 1984 · Taxation
Sponsor: Rep. James Shannon (D-MA-5)
Cosponsors (91): Rep. Robert Matsui, Rep. Ed Jenkins,
Passage votes
- HouseVoice vote
- SenateVoice vote
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 extend for two years, until December 31, 1985, the income tax exclusion for amounts received by an employee under an educational assistance program. Limits the exclusion to $5,000 of educational assistance furnished to an individual during a calendar year.
Provides that the exclusion from gross income for income and employment taxes for qualified tuition reductions is extended to apply to education furnished to graduate students who are employees of certain educational institutions and who perform teaching or research activities for the educational institution.
Requires any employer maintaining an educational assistance plan or a cafeteria plan to file an information return with respect to the plan as required by the Secretary of the Treasury. Requires an employer maintaining such a plan to keep records to demonstrate that the plan meets all legal requirements. Provides that the Secretary may require employers to file an additional return for any year in addition to the information return. Provides that benefits received from an educational assistance program shall be excluded from the wage base for purposes of railroad retirement taxes.
Directs the Secretary to conduct a study and report to specified congressional committees on the effect of the exclusion of amounts received under educational assistance programs.
Committees
The committees the bill was sent to, and what each did with it.
Ways and Means Committee · House · markup by, referred to, reported bySubcommittee: Tax Subcommittee
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. 14 actions.
- Oct 31, 1984Became lawBecame law · Became Public Law No: 98-611.
- Became lawBecame law · Signed by President.
- Oct 29, 1984PresidentPresident · Presented to President.
- Oct 11, 1984FloorFloor · Passed Senate without amendment by Voice Vote.
- Oct 3, 1984FloorFloor · Held at the desk by unanimous consent.
- Oct 1, 1984FloorFloor · Passed House (Amended) by Voice Vote.
- Sep 24, 1984CommitteeCommittee · Reported by House Ways and Means Committee
- Sep 19, 1984CommitteeCommittee · Markup by House Ways and Means Committee
- Nov 8, 1983CommitteeCommittee · Reported by Tax Subcommittee of the House Ways and Means Committee
- CommitteeCommittee · Markup by Tax Subcommittee of the House Ways and Means Committee
- Nov 3, 1983CommitteeCommittee · Hearings by Tax Subcommittee of the House Ways and Means Committee
- Jul 14, 1983CommitteeCommittee · Referred to Tax Subcommittee of the House Ways and Means Committee
- Apr 14, 1983CommitteeCommittee · 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.