,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #dejg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #ag1 #bjbe,mrs4 
,kiggans ( ,virg9ia 7= h]self & ,mr4    
,v9dman7 introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to e/abli% a tempor>y tax
 cr$it = eligible tea*]s :o provide     
tutor+ s]vices1 & = o!r purposes4  #a4  
,%ort title ,?is ,act may be cit$ z !   
,tea*]s ,utiliz+ ,tutor+ ,opportunities 
= ,relief ,act or ! ,,tutor ,act4  #b4  
,tutor+ cr$it  7a7 ,9 g5]al ,subp>t ,a (
 "p ,,iv ( sub*apt] ,a ( *apt] #a ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #be;,e ! foll[+  
new section3  #be;,f4 ,tutor+ cr$it  7a7
 ,all[ance ( cr$it ,9 ! case ( an       
eligible tea*]1 !re %all be all[$ z a   
cr$it aga9/ ! tax impos$ by ?is *apt] = 
! taxable ye> an am\nt equal to ! sum   
(-- 7#a7 #ejj1 plus  7#b7 ! supplem5tal 
am\nt4  7b7 ,supplem5tal am\nt  7#a7 ,9 
g5]al ,= purposes ( subsection 7a71 !   

supplem5tal am\nt is ! am\nt :i* be>s ! 
same ratio to #ejj z-- 7,a7 ! numb] (   
qualifi$ tutor+ h\rs provid$ by !       
eligible tea*] dur+ ! taxable ye> 9     
excess ( #aej1 be>s to  7,b7 #ej su*    
h\rs4  7#b7 ,limitation ,! supplem5tal  
am\nt = any taxable ye> %all n exce$    
#ejj4  7c7 ,eligible tea*] ,= purposes (
 ?is section-- 7#a7 ,9 g5]al ,! t]m     
eligible tea*] means1 ) respect to any  
taxable ye>1 an individual :o-- 7,a7 is 
employ$ z a tea*] at a pres*ool1 an     
elem5t>y s*ool1 or a second>y s*ool1    
7,b7 meets ! ,/ate c]tification &       
lic5sure requirem5ts = su* employm5t1 & 
7,c7 provides at lea/ #aej h\rs (       
qualifi$ tutor+ dur+ ! taxable ye> to   
/ud5ts enroll$ at ! same type ( s*ool t 
! tea*] is employ$ at4  7#b7 ,qualifi$  
tutor+ ,! t]m qualifi$ tutor+ means     
academic tutor+-- 7,a7 t occurs dur+    
h\rs 9 :i* s*ool is n 9 session1 &  7,b7
 :i* focuses on ma!matics1 read+ &      
writ+1 or sci5ce4  7#c7 ,pres*ool ,! t]m
 pres*ool has ! mean+ giv5 ! t]m e>ly   

*ildhood education program "u section   
#ajc ( ! ,high] ,education ,act ( #aife4
  7#d7 ,elem5t>y s*ool ,! t]m elem5t>y  
s*ool has ! mean+ giv5 su* t]m 9 section
 #haja ( ! ,elem5t>y & ,second>y        
,education ,act ( #aife1 except t su*   
t]m includes public or private k9d]g>t51
 z det]m9$ "u ,/ate law4  7#e7 ,second>y
 s*ool ,! t]m second>y s*ool has ! mean+
 giv5 su* t]m 9 section #haja ( !       
,elem5t>y & ,second>y ,education ,act ( 
#aife4  7d7 ,special rule = m>ri$ c\ples
 ,9 ! case ( a jo9t return1 ?is section 
%all be appli$ sep>ately ) respect to   
ea* sp\se :o is an eligible tea*]4  7e7 
,regulations ,! ,secret>y %all issue su*
 regulations or o!r guidance z may be   
necess>y or appropriate to c>ry out !   
purposes ( ?is section4  7f7 ,t]m9ation 
,no cr$it %all be all[$ "u ?is section )
 respect to any taxable ye> beg9n+ aft] 
,decemb] #ca1 #bjcb4  4  7b7 ,report ,) 
respect to taxable ye>s :i* beg9 9 a    
cal5d> ye> = :i* section #be;,f ( su*   
,code applies1 ! ,secret>y ( ! ,treasury

 %all annually transmit to ,congress a  
writt5 report t includes-- 7#a7 ! numb] 
( individuals claim+ ! cr$it describ$ 9 
section #be;,f ( su* ,code1  7#b7 !     
total & av]age numb] ( qualifi$ tutor+  
h\rs provid$ by su* individuals1  7#c7 !
 geographic di/ribution ( su*           
individuals1 &  7#d7 su* o!r in=mation z
 ! ,secret>y may require4  7c7 ,cl]ical 
am5dm5t ,! table ( sections = subp>t ,a 
( "p ,,iv ( sub*apt] ,a ( *apt] #a ( su*
 ,code is am5d$ by ins]t+ aft] ! item   
relat+ to section #be;,e ! foll[+ new   
item3  ,sec4 #be;,f4 ,tutor+ cr$it4  4  
7d7 ,effective date ,! am5dm5ts made by 
?is section %all apply ) respect to     
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjbe4