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Senate Bill 1610
119th Congress(2025-2026)
Tax-Free Pell Grant Act
Introduced
Introduced
Introduced in Senate on May 6, 2025
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Introduced in Senate 
May 6, 2025
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Introduced in Senate(May 6, 2025)
May 6, 2025
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S. 1610 (Introduced-in-Senate)


119th CONGRESS
1st Session
S. 1610


To amend the Internal Revenue Code of 1986 to expand the exclusion of Pell Grants from gross income.

IN THE SENATE OF THE UNITED STATES

May 6, 2025

Mr. Whitehouse (for himself, Mr. Grassley, Mr. Tillis, and Mr. Wyden) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to expand the exclusion of Pell Grants from gross income.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Tax-Free Pell Grant Act”.

SEC. 2. Expansion of Pell Grant exclusion from gross income.

(a) In general.—Section 117(b)(1) of the Internal Revenue Code of 1986 is amended by striking “received by an individual” and all that follows and inserting“received by an individual—

“(A) as a scholarship or fellowship grant to the extent the individual establishes that, in accordance with the conditions of the grant, such amount was used for qualified tuition and related expenses, or

“(B) as a Federal Pell Grant under section 401 of the Higher Education Act of 1965 (as in effect on the date of the enactment of the Tax-Free Pell Grant Act).”.

(b) No adjustment under American Opportunity and Lifetime Learning Credits.—Section 25A(g)(2)(A) of such Code is amended by inserting “(other than a Federal Pell Grant under section 401 of the Higher Education Act of 1965 (as in effect on the date of the enactment of the Tax-Free Pell Grant Act))” after “section 117”.

(c) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025.