Us Congress 2023-2024 Regular Session

Us Congress House Bill HB8710

Introduced
6/12/24  

Caption

To amend the Internal Revenue Code of 1986 to allow a deduction for amounts contributed to a 529 plan.

Impact

If enacted, HB8710 would particularly impact the financial landscape regarding education savings at the federal level. By providing a tax deduction for 529 plan contributions, the bill encourages more families to utilize these savings plans, which could potentially lead to an increase in overall education savings rates. The financial benefits derived from this tax deduction could alleviate some of the financial burdens associated with higher education, making it more attainable for students from less affluent backgrounds. The effectiveness of this measure in driving significant educational outcomes, however, remains a subject for further review.

Summary

House Bill 8710 aims to amend the Internal Revenue Code of 1986 to allow eligible individuals a tax deduction for amounts contributed to a 529 plan. The proposed legislation focuses on promoting education savings by offering a financial incentive to families saving for higher education expenses. Under the new provisions, individuals with an adjusted gross income not exceeding $200,000 would be permitted to deduct contributions of up to $10,000 from their taxable income. This initiative is designed to enhance the accessibility of education savings options for middle and lower-income families, encouraging them to invest in their children's future education.

Contention

While the bill has garnered support, particularly among families with aspirations of higher education for their children, there are concerns regarding its potential inequities. Critics may argue that the income cap of $200,000, while intending to target lower-income households, might still exclude many middle-class families who may benefit from such deductions. Furthermore, some lawmakers and stakeholders question whether the deduction effectively addresses broader issues of the rising costs of education and student debt, as it could be viewed as a limited approach to a much larger problem. Overall, while HB8710 provides a noteworthy incentive, its long-term implications on equitable access to education need to be carefully considered.

Companion Bills

No companion bills found.

Previously Filed As

US HB7425

To amend the Internal Revenue Code of 1986 to provide a deduction for certain newborn expenses.

US HB6757

To amend the Internal Revenue Code of 1986 to permit the rollover contributions from Roth IRAs to designated Roth accounts.

US HB9256

To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers.

US HB10521

To amend the Internal Revenue Code of 1986 to allow a credit against income tax for qualified conservation contributions which include National Scenic Trails.

US HB7393

To amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.

US HB4967

To amend the Internal Revenue Code of 1986 to allow for deductions for the performance of certain services by a taxpayer, and for other purposes.

US HB5709

To amend the Internal Revenue Code of 1986 to allow individuals entitled to Medicare Part A to make contributions to health savings accounts.

US HB9059

To amend the Internal Revenue Code of 1986 to provide an excise tax credit for certain heavy trucks when operated in power take-off mode.

US HB6701

To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers.

US HB9984

To amend the Internal Revenue Code of 1986 to permit qualified business trade expenses to be treated as qualified higher education expenses for purposes of 529 accounts.

Similar Bills

No similar bills found.