,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #bjig  ,,in ,,the ,,house ,,of  
,,representatives  ,march #ad1 #bjbe,mr4
 ,smith of ,new ,jersey 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 refundable   
credit against income tax for tuition   
expenses incurred for each qualifying   
child of the taxpayer in attending      
public or private elementary or         
secondary school4  #a4 ,short title     
,this ,act may be cited as the          
,education1 ,achievement1 and           
,opportunity ,act4  #b4 ,findings       
,congress finds the following3  7#a7    
,private schools supplement the public  
school system and are a vital component 
of our ,nation's school network4  7#b7  
,the public school system was created to
 serve students1 not the other way      
around4 ,children should have the       
opportunity to attend the school system 
that is most conducive to developing    

their abilities1 and parents have the   
right to choose the public or private   
school that best meets their child's    
individual needs4  #c4 ,credit for      
elementary and secondary education      
expenses  7a7 ,in general ,subpart ,c of
 part ,,iv of subchapter ,a of chapter  
#a of the ,internal ,revenue ,code of   
#aihf 7relating to refundable credits7  
is amended by inserting after section   
#cf;,b the following new section3       
#cf;,c4 ,elementary and secondary       
education expenses  7a7 ,allowance of   
credit  7#a7 ,in general ,in the case of
 an individual1 there shall be allowed  
as a credit against the tax imposed by  
this subtitle for the taxable year the  
amount of the qualified education       
expenses paid by the taxpayer during the
 taxable year for each qualifying child 
of the taxpayer4  7#b7 ,amount per child
 ,the amount of credit allowable under  
paragraph 7#a7 for any taxable year with
 respect to the qualified education     
expenses of each qualifying child of the

 taxpayer shall not exceed #aj1jjj4  7b7
 ,limitation based on adjusted gross    
income  7#a7 ,in general ,the amount of 
the credit allowable under subsection   
7a7 7after the application of subsection
 7a77#b77 shall be reduced 7but not     
below zero7 by #ej for each #a1jjj 7or  
fraction thereof7 by which the          
taxpayer's modified adjusted gross      
income exceeds the threshold amount4    
7#b7 ,definitions and special rules ,for
 purposes of this paragraph 7#a7-- 7,a7 
,threshold amount ,the term threshold   
amount means--  7i7 #aej1jjj in the case
 of a joint return1 and  7ii7 #ge1jjj in
 any other case4  7,b7 ,modified        
adjusted gross income ,the term modified
 adjusted gross income means adjusted   
gross income increased by any amount    
excluded from gross income under section
 #iaa1 #ica1 or #icc4  7,c7 ,marital    
status ,marital status shall be         
determined under section #ggjc4  7c7    
,definitions ,for purposes of this      
section-- 7#a7 ,qualifying child ,the   

term qualifying child has the meaning   
given such term in section #bd7;c74     
7#b7 ,qualified education expenses  7,a7
 ,in general ,the term qualified        
education expenses means amounts paid   
for-- 7i7 tuition and fees required for 
the enrollment or attendance of a       
student at a qualified educational      
institution1 and  7ii7 so much of the   
following non-tuition expenses as does  
not exceed #a1ejj3 7,i7 ,computers1     
educational software1 computer support  
services1 and books required for courses
 of instruction at a qualified          
educational institution4  7,,ii7        
,academic tutoring 7by a person other   
than the taxpayer74  7,,iii7 ,special   
needs services for qualifying children  
who are children with disabilities 7as  
such term is defined in section #fjb7c7 
of the ,individuals with ,disabilities  
,education ,act 7#bj ,u4,s4,c4          
#adja7c7774  7,,iv7 ,fees for           
transportation services to and from a   
private school1 if the transportation is

 provided by the school and the school  
charges a fee for the transportation4   
7,v7 ,academic testing services4  7,b7  
,amounts excluded ,the term does not    
include special school fees for         
nonacademic purposes1 including fees for
 student activities1 athletics1         
insurance1 school uniforms1 and         
nonacademic after-school activities4    
7#c7 ,qualified educational institution 
,the term qualified educational         
institution means any public1 charter1  
private1 parochial1 or religious school 
organized for the purpose of providing  
elementary or secondary education1 or   
both1 without regard to the religious   
nature1 character1 affiliation1 mission1
 beliefs1 or exercise of such school4   
7d7 ,adjustment for coverdell savings   
account distributions ,the amount of    
qualified education expenses taken into 
account under subsection 7a7 with       
respect to an individual for a taxable  
year shall be reduced 7before the       
application of subsection 7b77 by the   

sum of any amounts not includible in    
gross income under section #ecj7;d77#b7 
for such taxable year by reason of the  
qualified elementary and secondary      
education expenses 7as defined in       
section #ecj7;b77#c77 of such individual
 for such taxable year4  4  7b7         
,technical amendments  7#a7 ,paragraph  
7#b7 of section #acbd7;b7 of title #ca1 
,united ,states ,code1 is amended by    
inserting #cf;,c1 after #cf;,b14  7#b7  
,the table of sections for subpart ,c of
 part ,,iv of subchapter ,a of chapter  
#a of the ,internal ,revenue ,code of   
#aihf is amended by inserting after the 
item relating to section #cf;,c the     
following new item3  ,sec4 #cf;,c4      
,elementary and secondary education     
expenses4  4  7c7 ,effective date ,the  
amendments made by this section shall   
apply to taxable years beginning after  
the date of the enactment of this ,act4