PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance.
Congressional Research Service
Version 00 · Introduced in Senate · May 21, 2015
Higher Education Tax Benefit Compliance Improvement Act
This bill amends the Internal Revenue Code to: (1) exempt an institution of higher education from tax penalties for failure to provide the tax identification number (TIN) of a person who claims a tax credit for tuition and related expenses if such institution certifies that it has complied with standards for obtaining the TIN, and (2) disallow the American Opportunity tax credit and the tax deduction for tuition and related expenses unless the taxpayer receives a payee statement containing the TIN of the individual claiming the credit or the deduction.
People & committees
Sen. Coats, Daniel [R-IN] · R–IN
Legislative record
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Read twice and referred to the Committee on Finance.
Introduced in Senate
Primary sources
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Source last updated: Aug 12, 2025. Consult Congress.gov for the current record.
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