Increases the amount of the individual income tax deductions for elementary and secondary school tuition, educational expenses for home-schooled children, and educational expenses for a quality public education (EN -$2,200,000 GF RV See Note)
Relative to the Taylor Opportunity Program for Students (TOPS), provides that dependent children of parents living overseas meet TOPS residency requirements if certain conditions are met (EN SEE FISC NOTE GF EX)