,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #eggi  ,,in ,,the ,,house ,,of  
,,representatives  ,december #b1 #bjad  
,mr4 ,bentivolio 7for himself1 ,mr4     
,broun of ,georgia1 and ,mr4 ,stockman7 
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    
provide a deduction for elementary and  
secondary private school tuition1 and   
for other purposes4  #a4 ,deduction for 
elementary and secondary private school 
tuition  7a7 ,in general ,part ,,vii of 
subchapter ,a of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by redesignating section #bbd as
 section #bbe1 and by inserting after   
section #bbc the following new section3 
#bbd4 ,elementary and secondary private 
school tuition  7a7 ,allowance of       
deduction ,in the case of an individual1
 there shall be allowed as a deduction  
for the taxable year with respect to    
each dependent for whom the taxpayer is 

allowed a deduction under section #aea  
an amount equal to the qualified        
expenses paid or incurred during the    
taxable year4  7b7 ,limitation ,the     
amount allowed as a deduction under     
subsection 7a7 for a taxable year with  
respect to a dependent shall not exceed 
#aj1jjj4  7c7 ,qualified expenses ,for  
purposes of this section--  7#a7 ,in    
general ,the term qualified expenses    
means expenses for tuition1 fees1 books1
 supplies1 and other equipment which are
 incurred in connection with the        
enrollment or attendance of an          
individual as an elementary or secondary
 school student at a private            
institutional day or residential school1
 including a parochial school1 or a home
 school 7without regard to whether a    
home school is treated as a private     
school or home school under ,state law71
 that provides elementary or secondary  
education1 as determined under ,state   
law4  7#b7 ,special rule for home       
schooling ,in the case of a home school1

 the term qualified expenses does not   
include tuition4  4  7b7 ,deduction     
allowed above-the-,line ,subsection 7a7 
of section #fb of the ,internal ,revenue
 ,code of #aihf is amended by inserting 
after paragraph 7#ba7 the following new 
paragraph3  7#bb7 ,private education    
deduction ,the deduction allowed by     
section #bbd4  4  7c7 ,clerical         
amendment ,the table of sections for    
part ,,vii of subchapter ,a of chapter  
#a of the ,internal ,revenue ,code of   
#aihf is amended by striking the item   
relating to section #bbd and by         
inserting the following new items3      
,sec4 #bbd4 ,elementary and secondary   
private school tuition4  4  7d7         
,effective date ,the amendments made by 
this section shall apply to amounts paid
 or incurred in taxable years beginning 
after ,december #ca1 #bjad4