,i #aacth ,,congress #b;d ,session ,h4 ,r4 #cigg ,,in ,,the ,,house ,,of ,,representatives ,january #bi1 #bjad,mr4 ,salmon introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to allow #ebi tuition programs with respect to elementary and secondary education expenses4 #a4 ,short title ,this ,act may be cited as the ,school ,choice ,education ,savings ,account ,act of #bjad4 #b4 #ebi programs for elementary and secondary education expenses 7a7 ,in general ,paragraph 7#c7 of section #ebi7;e7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by redesignating subparagraph 7,b7 as subparagraph 7,c71 7#b7 by striking ,qualified higher education expenses and all that follows through ,the term qualified higher education expenses means-- and inserting the following3 ,qualified education expenses4-- 7,a7 ,in general ,the term qualified education expenses means-- 7i7 qualified higher education expenses1 and 7ii7 qualified elementary and secondary education expenses4 7,b7 ,qualified higher education expenses ,the term qualified higher education expenses means 1 and 7#c7 by adding at the end the following new subparagraphs3 7,d7 ,qualified elementary and secondary education expenses 7i7 expenses for tuition1 fees1 academic tutoring1 special needs services in the case of a special needs beneficiary1 books1 supplies1 and other equipment which are incurred in connection with the enrollment or attendance of the designated beneficiary of the trust as an elementary or secondary school student at a public1 private1 or religious school1 7ii7 expenses for room and board1 uniforms1 transportation1 and supplementary items and services 7including extended day programs7 which are required or provided by a public1 private1 or religious school in connection with such enrollment or attendance1 and 7iii7 expenses for the purchase of any computer technology or equipment 7as defined in section #agj7;e77#f77;,f77i77 or ,internet access and related services1 if such technology1 equipment1 or services are to be used by the beneficiary and the beneficiary's family during any of the years the beneficiary is in school4 ,clause 7iii7 shall not include expenses for computer software designed for sports1 games1 or hobbies unless the software is predominantly educational in nature4 7,e7 ,school ,the term school means any school which provides elementary education or secondary education 7kindergarten through grade #ab71 as determined under ,state law4 ,such a school shall be treated as an eligible educational institution for purposes of subsection 7b74 4 7b7 ,conforming amendments ,section #ebi of such ,code is amended by striking qualified higher education each place it appears in subsections 7b7 and 7c7 and inserting qualified education4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjad4