{"status":"ok","citation_id":"bill-110-s97","kind":"bill","title":"S. 97 (110th Congress): College Opportunity Tax Credit Act of 2007","statement":"S. 97 in the 110th Congress is titled \"College Opportunity Tax Credit Act of 2007.\" The latest action in the official record, dated January 4, 2007, reads: \"Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S105).\"","record_date":"2007-01-04","record_date_label":"Latest official action","official_source":{"label":"Congress.gov","url":"https://www.congress.gov/bill/110th-congress/senate-bill/97"},"last_checked":"2026-10-12","last_checked_basis":"Status and actions last read from the official GovInfo BILLSTATUS record","permalink":"https://powerandpolitics.co/cite/bill-110-s97","votefiles_url":"https://powerandpolitics.co/bill.php?b=s\u0026n=97\u0026c=110","publisher":"Power \u0026 Politics","formats":{"ap":"Power \u0026 Politics, \"S. 97 (110th Congress): College Opportunity Tax Credit Act of 2007,\" last checked Oct. 12, 2026, citing Congress.gov, https://powerandpolitics.co/cite/bill-110-s97","apa":"Power \u0026 Politics. (2026, October 12). S. 97 (110th Congress): College Opportunity Tax Credit Act of 2007 [Bill record]. Retrieved October 26, 2026, from https://powerandpolitics.co/cite/bill-110-s97","chicago":"Power \u0026 Politics. \"S. 97 (110th Congress): College Opportunity Tax Credit Act of 2007.\" Last modified October 12, 2026. Accessed October 26, 2026. https://powerandpolitics.co/cite/bill-110-s97.","bibtex":"@misc{votefiles_bill_110_s97,\n  author       = {{Power \u0026 Politics}},\n  title        = {{S. 97 (110th Congress): College Opportunity Tax Credit Act of 2007}},\n  year         = {2026},\n  howpublished = {\\url{https://powerandpolitics.co/cite/bill-110-s97}},\n  note         = {Reference number bill-110-s97; official source: Congress.gov, https://www.congress.gov/bill/110th-congress/senate-bill/97; last checked October 12, 2026; accessed October 26, 2026}\n}","link":"https://powerandpolitics.co/cite/bill-110-s97"}}