Senate Narrowly Defeats College Tuition Exemption

The Senate rejected yesterday two proposals to grant tax exemptions to parents of college students. The first, introduced as an amendment to the Administration's tax bill by Sen. Abraham Ribicoff (D-Conn.), was defeated by a vote of 48-45, after tie votes of 44-44 and 45-45.

The Johnson Administration opposed Ribicoff's amendment, which would have allowed taxpayers to claim exemptions of as much as $325 on $1500 in college expenses. Parents with gross incomes greater than $25,000 would have had their exemptions progressively reduced, and families with incomes over $57,000 would not have been allowed any tax credit.

Senate Republicans supported Ribicoff's proposal strongly, by a count of 26-5, while 19 Democrats voted for the measure and 43 against it. In the final vote, three of its co-sponsors opposed the amendment: Sen. Hubert Humphrey (D-Minn.), who is the assistant majority leader, Robert Byrd (D-W. Va.), and Frank Moss (D-Utah). Sen. Barry Goldwater (R-Ariz), an announced candidate for the Presidency, voted for Ribicoff's proposal.

A second amendment, introduced by Sen. Winston L. Prouty (R-Vt.), would have allowed tax deductions for working students. The proposal was rejected as a result of a 47-47 tie vote.

Long Leads Fight

Sen. Russell B. Long (D-La.), floor manager of the Administration's tax bill, led the fight against Ribicoff's amendment. He claimed that aid would go to wealthy families "already getting big tax reductions in the bill" and would ignore "the pitiful cases that need it." The amendment's opponents also argued that the college tax credit would cost so much that Congress would have to cut back individual rate reductions. The proposal would also have increased the deficit in the Federal budget, which the Administration has been eager to reduce.

Other opponents of the bill said that most of the savings would be wiped out by colleges increasing tuition charges in line with the tax credit.