To amend the Internal Revenue Code of 1986 to exclude individuals who have committed certain crimes from being eligible students for purposes of the American opportunity credit, the lifetime learning credit, and the deduction on interest paid on qualified education loans.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill amends the Internal Revenue Code to make students ineligible for the American Opportunity Credit, the Lifetime Learning Credit, and the student loan interest deduction if they have been convicted of certain crimes committed during campus protests. The covered offenses include unlawful assembly, rioting, trespassing, vandalism, and battery (including battery of a law enforcement officer).
Who Benefits and How
The federal government benefits from reduced tax credit and deduction payouts. Proponents argue it benefits campus safety by deterring disruptive protest conduct. Colleges and universities may see reduced protest-related disruptions on their campuses.
Who Bears the Burden and How
College students convicted of protest-related offenses bear the direct financial burden through loss of education tax credits worth up to ,500 per year (American Opportunity) or ,000 (Lifetime Learning), plus the loss of student loan interest deductions. This disproportionately affects students engaged in campus activism and could create a chilling effect on student protest activity more broadly.
Key Provisions
- Makes students convicted of unlawful assembly, rioting, trespassing, vandalism, or battery during campus protests ineligible for the American Opportunity Credit and Lifetime Learning Credit
- Removes the existing drug conviction exclusion from the eligible student definition (replacing it with the protest-crime exclusion)
- Applies to academic periods beginning after the date of enactment
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers.
At a Glance
What This Bill Does
Strips education tax benefits (American Opportunity Credit, Lifetime Learning Credit, and student loan interest deduction) from students convicted of certain protest-related crimes on college campuses.
Key Policy Areas
Taxation, Education, Criminal Justice
Primary Purpose
Strips education tax benefits (American Opportunity Credit, Lifetime Learning Credit, and student loan interest deduction) from students convicted of certain protest-related crimes on college campuses.
Policy Domains
Education Not Agitation Act of 2024
Identified Gains
Contextual inference, no direct clause citation- Federal government (reduced tax expenditures)
- Campus security interests
Contextual inference, no direct clause citation
Identified Costs
Contextual inference, no direct clause citation- College students convicted of protest-related offenses
- Families claiming education tax credits for those students
Contextual inference, no direct clause citation
Legislative Progress
IntroducedMr. Murphy introduced the following bill; which was referred to …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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