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Expand American Educational Opportunity Act of 2021

This bill amends the Internal Revenue Code to modify the American Opportunity Tax Credit. It establishes credit calculation rules for eligible students, including specific dollar limits and definitions for qualified expenses. Additionally, the bill amends regulations regarding Federal Pell Grants to exclude them from gross income for tax purposes.
Key points
Sets a lifetime aggregate limit on the education tax credit at $15,000 per student.
Includes expenses for computer equipment and internet access (up to $1,000 annually) and child/dependent care as qualified expenses.
Excludes Federal Pell Grants from gross income for tax purposes.
Provides for an inflation adjustment for credit amounts and income limits for taxable years beginning after 2021.
Requires taxpayer and educational institution identification numbers to claim the credit.
article Official text account_balance Process page
Expired
Citizen Poll
No votes cast
Additional Information
Print number: 117_HR_4174
Sponsor: Rep. Doggett, Lloyd [D-TX-35]
Process start date: 2021-06-25
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Summarized by: gemini-3-pro-preview
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Expand American Educational Opportunity Act of 2021

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_HR_4174.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-06-25.

What are the main provisions?

Key points include:

  • Sets a lifetime aggregate limit on the education tax credit at $15,000 per student.
  • Includes expenses for computer equipment and internet access (up to $1,000 annually) and child/dependent care as qualified expenses.
  • Excludes Federal Pell Grants from gross income for tax purposes.
  • Provides for an inflation adjustment for credit amounts and income limits for taxable years beginning after 2021.
  • Requires taxpayer and educational institution identification numbers to claim the credit.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Doggett, Lloyd [D-TX-35].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-02.

CATEGORIES

Taxes Education Family