Buried in controversial minimum-wage and estate-tax legislation that passed the House of Representatives on Saturday is a provision that would extend a tax deduction on tuition that expired last year. But the bill, HR 5970, which passed by a vote of 230 to 180, has dim prospects in the Senate because of opposition to provisions that would cut estate taxes for America’s wealthiest families.

House leaders appear to have added the tax break, the minimum-wage increase, and other provisions in order to make the overall legislation more palatable to Senate skeptics.

The tuition tax break, originally enacted in 2001, allows people who earn $65,000 or less per year ($130,000 for married couples) to deduct up to $4,000 in higher-education expenses from their taxable income. The maximum deduction is $2,000 for those who earn $80,000 or less. The House bill would revive the break for only a year, while the Senate wants to extend the deduction through 2009 (The Chronicle, November 17, 2005).