,i  #aahth ,,congress  #ast ,session    
,h4 ,r4 #fgjb  ,,in ,,the ,,house ,,of  
,,representatives  ,december #aa1       
#bjbc,mr4 ,lawler 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 a nonrefundable
 credit for elementary and secondary    
school supply expenses4  #a4 ,credit for
 elementary and secondary school supply 
expenses  7a7 ,in general ,subpart ,a of
 part ,,iv of subchapter ,a of chapter  
#a of the ,internal ,revenue ,code of   
#aihf is amended by inserting before    
section #bf the following new section3  
#be;,f4 ,elementary and secondary school
 supplies  7a7 ,in general ,in the case 
of an individual1 there shall be allowed
 as a credit against the tax imposed by 
this chapter for the taxable year an    
amount equal to the eligible elementary 
and secondary school supply expenses    
paid or incurred by the taxpayer during 
the taxable year4  7b7 ,limitations     

7#a7 ,dollar limitation ,the credit     
allowed under subsection 7a7 for the    
taxable year shall not exceed #bjj4     
7#b7 ,income limitation  7,a7 ,in       
general ,the amount allowable as a      
credit under subsection 7a7 for any     
taxable year shall be reduced 7but not  
below zero7 by an amount which bears the
 same ratio to the amount so allowable  
7determined without regard to this      
paragraph but with regard to paragraph  
7#a77 as-- 7i7 the amount 7if any7 by   
which the taxpayer's modified adjusted  
gross income exceeds #aej1jjj1 bears to 
7ii7 #fe1jjj4  7,b7 ,modified adjusted  
gross income ,for purposes of this      
paragraph1 the term modified adjusted   
gross income means the adjusted gross   
income of the taxpayer for the taxable  
year increased by any amount excluded   
from gross income under section #iaa1   
#ica1 or #icc4  7c7 ,eligible elementary
 and secondary school supply expenses   
,for purposes of this section1 the term 
eligible elementary and secondary school

 supply expenses means expenses for     
books1 supplies1 and other equipment    
which are paid or incurred in the       
connection with the enrollment or       
attendance of a dependent of the        
taxpayer 7with respect to whom the      
taxpayer is allowed a deduction under   
section #aea7;c77 as an elementary or   
secondary school student at a public1   
private1 or religious school4  7d7      
,coordination with ,coverdell education 
savings accounts ,the taxpayer shall not
 take into account any eligible         
elementary and secondary school supply  
expenses under subsection 7a7 to the    
extent such expenses are taken into     
account as qualified education expenses 
under section #ecj7;d77#b77;,a74  4  7b7
 ,clerical amendment ,the table of      
sections for subpart ,a of part ,,iv of 
subchapter ,a of chapter #a of such     
,code is amended by inserting before the
 item relating to section #bf the       
following new item3  ,sec4 #be;,f4      
,elementary and secondary school        

supplies4  4  7c7 ,effective date ,the  
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjbc4