Us Congress 2025-2026 Regular Session

Us Congress House Bill HB2097 Compare Versions

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Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 2097
5	5	To amend the Internal Revenue Code of 1986 to allow a refundable credit
6	6	against income tax for tuition expenses incurred for each qualifying
7	7	child of the taxpayer in attending public or private elementary or sec-
8	8	ondary school.
9	9	IN THE HOUSE OF REPRESENTATIVES
10	10	MARCH14, 2025
11	11	Mr. S
12	12	MITHof New Jersey introduced the following bill; which was referred
13	13	to the Committee on Ways and Means
14	14	A BILL
15	15	To amend the Internal Revenue Code of 1986 to allow a
16	16	refundable credit against income tax for tuition expenses
17	17	incurred for each qualifying child of the taxpayer in
18	18	attending public or private elementary or secondary
19	19	school.
20	20	Be it enacted by the Senate and House of Representa-1
21	21	tives of the United States of America in Congress assembled, 2
22	22	SECTION 1. SHORT TITLE. 3
23	23	This Act may be cited as the ‘‘Education, Achieve-4
24	24	ment, and Opportunity Act’’. 5
25	25	SEC. 2. FINDINGS. 6
26	26	Congress finds the following: 7
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29	29	•HR 2097 IH
30	30	(1) Private schools supplement the public school 1
31	31	system and are a vital component of our Nation’s 2
32	32	school network. 3
33	33	(2) The public school system was created to 4
34	34	serve students, not the other way around. Children 5
35	35	should have the opportunity to attend the school sys-6
36	36	tem that is most conducive to developing their abili-7
37	37	ties, and parents have the right to choose the public 8
38	38	or private school that best meets their child’s indi-9
39	39	vidual needs. 10
40	40	SEC. 3. CREDIT FOR ELEMENTARY AND SECONDARY EDU-11
41	41	CATION EXPENSES. 12
42	42	(a) I
43	43	NGENERAL.—Subpart C of part IV of sub-13
44	44	chapter A of chapter 1 of the Internal Revenue Code of 14
45	45	1986 (relating to refundable credits) is amended by insert-15
46	46	ing after section 36B the following new section: 16
47	47	‘‘SEC. 36C. ELEMENTARY AND SECONDARY EDUCATION EX-17
48	48	PENSES. 18
49	49	‘‘(a) A
50	50	LLOWANCE OFCREDIT.— 19
51	51	‘‘(1) I
52	52	N GENERAL.—In the case of an indi-20
53	53	vidual, there shall be allowed as a credit against the 21
54	54	tax imposed by this subtitle for the taxable year the 22
55	55	amount of the qualified education expenses paid by 23
56	56	the taxpayer during the taxable year for each quali-24
57	57	fying child of the taxpayer. 25
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60	60	•HR 2097 IH
61	61	‘‘(2) AMOUNT PER CHILD .—The amount of 1
62	62	credit allowable under paragraph (1) for any taxable 2
63	63	year with respect to the qualified education expenses 3
64	64	of each qualifying child of the taxpayer shall not ex-4
65	65	ceed $10,000. 5
66	66	‘‘(b) L
67	67	IMITATIONBASED ONADJUSTEDGROSSIN-6
68	68	COME.— 7
69	69	‘‘(1) I
70	70	N GENERAL.—The amount of the credit 8
71	71	allowable under subsection (a) (after the application 9
72	72	of subsection (a)(2)) shall be reduced (but not below 10
73	73	zero) by $50 for each $1,000 (or fraction thereof) by 11
74	74	which the taxpayer’s modified adjusted gross income 12
75	75	exceeds the threshold amount. 13
76	76	‘‘(2) D
77	77	EFINITIONS AND SPECIAL RULES .—For 14
78	78	purposes of this paragraph (1)— 15
79	79	‘‘(A) T
80	80	HRESHOLD AMOUNT .—The term 16
81	81	‘threshold amount’ means— 17
82	82	‘‘(i) $150,000 in the case of a joint 18
83	83	return, and 19
84	84	‘‘(ii) $75,000 in any other case. 20
85	85	‘‘(B) M
86	86	ODIFIED ADJUSTED GROSS IN -21
87	87	COME.—The term ‘modified adjusted gross in-22
88	88	come’ means adjusted gross income increased 23
89	89	by any amount excluded from gross income 24
90	90	under section 911, 931, or 933. 25
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93	93	•HR 2097 IH
94	94	‘‘(C) MARITAL STATUS.—Marital status 1
95	95	shall be determined under section 7703. 2
96	96	‘‘(c) D
97	97	EFINITIONS.—For purposes of this section— 3
98	98	‘‘(1) Q
99	99	UALIFYING CHILD.—The term ‘qualifying 4
100	100	child’ has the meaning given such term in section 5
101	101	24(c). 6
102	102	‘‘(2) Q
103	103	UALIFIED EDUCATION EXPENSES .— 7
104	104	‘‘(A) I
105	105	N GENERAL.—The term ‘qualified 8
106	106	education expenses’ means amounts paid for— 9
107	107	‘‘(i) tuition and fees required for the 10
108	108	enrollment or attendance of a student at a 11
109	109	qualified educational institution, and 12
110	110	‘‘(ii) so much of the following non-tui-13
111	111	tion expenses as does not exceed $1,500: 14
112	112	‘‘(I) Computers, educational soft-15
113	113	ware, computer support services, and 16
114	114	books required for courses of instruc-17
115	115	tion at a qualified educational institu-18
116	116	tion. 19
117	117	‘‘(II) Academic tutoring (by a 20
118	118	person other than the taxpayer). 21
119	119	‘‘(III) Special needs services for 22
120	120	qualifying children who are children 23
121	121	with disabilities (as such term is de-24
122	122	fined in section 602(3) of the Individ-25
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125	125	•HR 2097 IH
126	126	uals with Disabilities Education Act 1
127	127	(20 U.S.C. 1401(3))). 2
128	128	‘‘(IV) Fees for transportation 3
129	129	services to and from a private school, 4
130	130	if the transportation is provided by 5
131	131	the school and the school charges a 6
132	132	fee for the transportation. 7
133	133	‘‘(V) Academic testing services. 8
134	134	‘‘(B) A
135	135	MOUNTS EXCLUDED .—The term 9
136	136	does not include special school fees for nonaca-10
137	137	demic purposes, including fees for student ac-11
138	138	tivities, athletics, insurance, school uniforms, 12
139	139	and nonacademic after-school activities. 13
140	140	‘‘(3) Q
141	141	UALIFIED EDUCATIONAL INSTITUTION .— 14
142	142	The term ‘qualified educational institution’ means 15
143	143	any public, charter, private, parochial, or religious 16
144	144	school organized for the purpose of providing ele-17
145	145	mentary or secondary education, or both, without re-18
146	146	gard to the religious nature, character, affiliation, 19
147	147	mission, beliefs, or exercise of such school. 20
148	148	‘‘(d) A
149	149	DJUSTMENT FOR COVERDELLSAVINGSAC-21
150	150	COUNTDISTRIBUTIONS.—The amount of qualified edu-22
151	151	cation expenses taken into account under subsection (a) 23
152	152	with respect to an individual for a taxable year shall be 24
153	153	reduced (before the application of subsection (b)) by the 25
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156	156	•HR 2097 IH
157	157	sum of any amounts not includible in gross income under 1
158	158	section 530(d)(2) for such taxable year by reason of the 2
159	159	qualified elementary and secondary education expenses (as 3
160	160	defined in section 530(b)(3)) of such individual for such 4
161	161	taxable year.’’. 5
162	162	(b) T
163	163	ECHNICALAMENDMENTS.— 6
164	164	(1) Paragraph (2) of section 1324(b) of title 7
165	165	31, United States Code, is amended by inserting 8
166	166	‘‘36C,’’ after ‘‘36B,’’. 9
167	167	(2) The table of sections for subpart C of part 10
168	168	IV of subchapter A of chapter 1 of the Internal Rev-11
169	169	enue Code of 1986 is amended by inserting after the 12
170	170	item relating to section 36C the following new item: 13
171	171	‘‘Sec. 36C. Elementary and secondary education expenses.’’.
172	172	(c) EFFECTIVEDATE.—The amendments made by 14
173	173	this section shall apply to taxable years beginning after 15
174	174	the date of the enactment of this Act. 16
175	175	Æ
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