American Opportunity Tax Credit Reform Act

Referred to the House Committee on Ways and Means.

Congressional Research Service

Official summary

Version 00 · Introduced in House · Sep 28, 2016

American Opportunity Tax Credit Reform Act

This bill amends the Internal Revenue Code, with respect to the American Opportunity Tax Credit, to provide that any credit amount which is attributable to a federal Pell Grant under the Higher Education Act of 1965 shall be reduced by the amount of expenses (other than qualified tuition and related expenses) which are taken into account in determining the cost of attendance at an institution of higher education for the academic period for which the credit amount is being determined.

The bill also modifies the definition of "qualified scholarship," for purposes of the tax exclusion for such scholarships, to include a federal Pell Grant as a qualified scholarship.

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People & committees

Who introduced it

Rep. Davis, Danny K. [D-IL-7] · D–IL

Committees

Ways and Means Committee

0 cosponsorship records, including any withdrawals

Legislative record

Actions

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Sep 28, 2016
Referred to the House Committee on Ways and Means.
Sep 28, 2016
Introduced in House
Sep 28, 2016
Introduced in House

Primary sources

Bill text & related measures

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Introduced in House · Sep 28, 2016 Formatted Text PDF Formatted XML

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Source last updated: Aug 12, 2025. Consult Congress.gov for the current record.

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Objective

Analyze H.R.6237 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Discuss H.R.6237, 114th Congress: American Opportunity Tax Credit Reform Act

Official record: https://www.congress.gov/bill/114th-congress/house-bill/6237

Text version to examine: Introduced in House · 2016-09-28.

Official full text: https://www.congress.gov/114/bills/hr6237/BILLS-114hr6237ih.htm

Imported record last updated by the source: 2025-08-12T14:14:19Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze H.R.6237 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

Fairness and public impact

Progressive lens

Examine H.R.6237 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

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Discuss H.R.6237, 114th Congress: American Opportunity Tax Credit Reform Act

Official record: https://www.congress.gov/bill/114th-congress/house-bill/6237

Text version to examine: Introduced in House · 2016-09-28.

Official full text: https://www.congress.gov/114/bills/hr6237/BILLS-114hr6237ih.htm

Imported record last updated by the source: 2025-08-12T14:14:19Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.6237 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine H.R.6237 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

View full prompt & sources

Discuss H.R.6237, 114th Congress: American Opportunity Tax Credit Reform Act

Official record: https://www.congress.gov/bill/114th-congress/house-bill/6237

Text version to examine: Introduced in House · 2016-09-28.

Official full text: https://www.congress.gov/114/bills/hr6237/BILLS-114hr6237ih.htm

Imported record last updated by the source: 2025-08-12T14:14:19Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.6237 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine H.R.6237 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss H.R.6237, 114th Congress: American Opportunity Tax Credit Reform Act

Official record: https://www.congress.gov/bill/114th-congress/house-bill/6237

Text version to examine: Introduced in House · 2016-09-28.

Official full text: https://www.congress.gov/114/bills/hr6237/BILLS-114hr6237ih.htm

Imported record last updated by the source: 2025-08-12T14:14:19Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.6237 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.