Federal Relations

July 25, 2014

House Passes Black-Davis Student and Family Tax Simplification Act

The House passed H.R. 3393, the Student and Family Tax Simplification Act (Black-Davis), by a vote of 227-187 yesterday. The bill combines four education tax benefits into a new, permanent American Opportunity Tax Credit. The higher education community has raised concerns about how the bill impacts nontraditional and graduate students. These concerns were echoed in floor debate by Ranking Member Levin and Representatives Doggett, Rangel, Polis, and Kind.

Republicans who voted for the bill noted that consolidating several tuition tax credits will simplify the tax code and make it easier for students and families take advantage of this tax benefit.

Democrats who voted against the bill cited the fact that there is no funding offset. As such, the bill is unlikely to be taken up in its present form in the Senate.