,i #aacth ,,congress #b;d ,session ,h4 ,r4 #edgg ,,in ,,the ,,house ,,of ,,representatives ,september #af1 #bjad ,mr4 ,messer introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committee on ,education and the ,workforce1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to encourage the use of #ebi plans and ,coverdell education savings accounts1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,enhancing ,educational ,opportunities for all ,students ,act4 #b4 ,table of contents ,the table of contents for this ,act is as follows3 ,sec4 #a4 ,short title4 ,sec4 #b4 ,table of contents4 ,title ,i--,title ,i of the ,,esea portability ,sec4 #aja4 ,title ,i portability4 ,title ,,ii--,allowance of home school expenses as qualified education expenses ,sec4 #bja4 ,allowance of home school expenses as qualified education expenses for purposes of a ,coverdell ,education ,savings ,account4 ,sec4 #bjb4 ,elimination of ,coverdell ,education ,savings ,account contribution limitation4 ,title ,,iii--#ebi programs for elementary and secondary education expenses ,sec4 #cja4 #ebi programs for elementary and secondary education expenses4 ,i ,title ,i of the ,,esea portability #aja4 ,title ,i portability ,part ,a of title ,i of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #fcaa et seq47 is amended by adding at the end the following3 #aabh4 ,title ,i funds follow the low-income child ,state option 7a7 ,in general ,notwithstanding any other provision of law and to the extent permitted under ,state law1 a ,state educational agency may allocate grant funds under this part among the local educational agencies in the ,state based on the number of eligible children enrolled in the public schools served by each local educational agency and the ,state-accredited private schools within each local educational agency's geographic jurisdiction4 7b7 ,eligible child 7#a7 ,definition ,in this section1 the term eligible child means a child aged #e to #ag1 inclusive1 from a family with an income below the poverty level on the basis of the most recent satisfactory data published by the ,department of ,commerce4 7#b7 ,criteria of poverty ,in determining the families with incomes below the poverty level for the purposes of this section1 a ,state educational agency shall use the criteria of poverty used by the ,census ,bureau in compiling the most recent decennial census1 as the criteria have been updated by increases in the ,consumer ,price ,index for ,all ,urban ,consumers1 published by the ,bureau of ,labor ,statistics4 7c7 ,student enrollment in public and private schools 7#a7 ,identification of eligible children ,on an annual basis1 on a date to be determined by the ,state educational agency1 each local educational agency that receives grant funding in accordance with subsection 7a7 shall inform the ,state educational agency of the number of eligible children enrolled in public schools served by the local educational agency and the ,state-accredited private schools within the local educational agency's geographic jurisdiction4 7#b7 ,allocation to local educational agencies ,based on the identification of eligible children in paragraph 7#a71 the ,state educational agency shall provide to a local educational agency an amount equal to the sum of the amount available for each eligible child in the ,state multiplied by the number of eligible children identified by the local educational agency under paragraph 7#a74 7#c7 ,distribution to schools ,each local educational agency that receives funds under paragraph 7#b7 shall distribute such funds to the public schools served by the local educational agency and ,state-accredited private schools within the local educational agency's geographic jurisdiction-- 7,a7 based on the number of eligible children enrolled in such schools2 and 7,b7 in a manner that would1 in the absence of such ,federal funds1 supplement the funds made available from non-,federal resources for the education of pupils participating in programs under this subpart1 and not to supplant such funds4 4 ,,ii ,further ,clarification of ,coverdell ,education ,savings ,accounts #bja4 ,allowance of home school expenses as qualified education expenses for purposes of a ,coverdell ,education ,savings ,account 7a7 ,in ,general ,paragraph 7#c7 of section #ecj7;b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,c7 ,private school ,for purposes of this section1 the term #8private school' includes any home school that meets the requirements of ,state law applicable to such home schools1 whether or not such school is deemed a private school for purposes of ,state law4 4 7b7 ,effective ,date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjac4 #bjb4 ,elimination of ,coverdell ,education ,savings ,account contribution limitation 7a7 ,in general ,subparagraph 7,a7 of section #ecj7;b77#a7 of the ,internal ,revenue ,code of #aihf is amended by inserting or at the end of clause 7i71 by striking or at the end of clause 7ii7 and inserting a period1 and by striking clause 7iii74 7b7 ,prohibition on excess contributions ,subsection 7b7 of section #ecj of such ,code is amended by adding at the end the following new paragraph3 7#e7 ,prohibition on excess contributions ,a program shall not be treated as a ,coverdell education savings account unless it provides adequate safeguards to prevent contributions on behalf of a designated beneficiary in excess of those necessary to provide for the qualified education expenses of the beneficiary4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjac4 ,,iii #ebi programs for elementary and secondary education expenses #cja4 #ebi programs for pre-kindergarten1 elementary1 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,c72 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 pre-kindergarten1 elementary1 and secondary education expenses4 7,b7 ,qualified higher education expenses ,the term qualified higher education expenses means 2 and 7#c7 by adding at the end the following new subparagraphs3 7,d7 ,qualified pre-kindergarten1 elementary1 and secondary education expenses ,the term qualified pre-kindergarten1 elementary1 and secondary education expenses means-- 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 a pre-kindergarten1 elementary1 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 pre-kindergarten1 elementary1 or secondary education 7pre-kindergarten 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