Washington — The U.S. Senate has passed a bill that will renew a trio of tax benefits important to colleges. The bill, which now heads to the U.S. House of Representatives for a vote, would extend the following tax benefits, all of which expired in 2007:

A research-and-development tax credit for businesses. The 20-percent credit would apply to corporate cash expenses, including grants or contributions, that finance basic research at universities.

An above-the-line tuition deduction. The provision would allow individuals who earn $65,000 or less a year ($130,000 for couples filing joint returns) to deduct up to $4,000 in higher-education expenses. For those who earn $65,000 to $80,000 ($130,000 to $160,000 for married couples), the maximum deduction would be $2,000.

An IRA rollover for charitable contributions. The benefit would permit owners of individual retirement accounts, starting at age 70½, to make tax-free charitable gifts totaling up to $100,000 per year from their IRA’s directly to eligible charities, including colleges and universities.

The House has passed a similar bill, but it remains unclear if lawmakers in that chamber will agree to the Senate’s plan to offset only a portion of the cost of the benefits by cutting other spending. The House majority leader, Rep. Steny H. Hoyer, a Democrat of Maryland, has insisted that the tax bill comply with pay-as-you-go rules that require new spending to be offset.

Time is running out. Congress is expected to adjourn at the end of this week to campaign for re-election, though it could return for a lame-duck session after the election to deal with unfinished business. —Kelly Field