Amends the Internal Revenue Code to allow individual taxpayers a tax deduction for the qualified expenses, up to $10,000 in a taxable year, of attending a private school. Includes within the definition of "qualified expenses" expenses for tuition, fees, books, supplies, and other equipment in connection with the enrollment or attendance of an individual at an elementary or secondary school at a private institutional day or residential school, including a parochial school, or a home school, that provides elementary or secondary education. Disallows any amount claimed as home school tuition.
[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5779 Introduced in House (IH)]
113th CONGRESS
2d Session
H. R. 5779
To amend the Internal Revenue Code of 1986 to provide a deduction for
elementary and secondary private school tuition, and for other
purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
December 2, 2014
Mr. Bentivolio (for himself, Mr. Broun of Georgia, and Mr. Stockman)
introduced the following bill; which was referred to the Committee on
Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide a deduction for
elementary and secondary private school tuition, and for other
purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. DEDUCTION FOR ELEMENTARY AND SECONDARY PRIVATE SCHOOL
TUITION.
(a) In General.--Part VII of subchapter A of chapter 1 of the
Internal Revenue Code of 1986 is amended by redesignating section 224
as section 225, and by inserting after section 223 the following new
section:
``SEC. 224. ELEMENTARY AND SECONDARY PRIVATE SCHOOL TUITION.
``(a) Allowance of Deduction.--In the case of an individual, there
shall be allowed as a deduction for the taxable year with respect to
each dependent for whom the taxpayer is allowed a deduction under
section 151 an amount equal to the qualified expenses paid or incurred
during the taxable year.
``(b) Limitation.--The amount allowed as a deduction under
subsection (a) for a taxable year with respect to a dependent shall not
exceed $10,000.
``(c) Qualified Expenses.--For purposes of this section--
``(1) In general.--The term `qualified expenses' means
expenses for tuition, fees, books, supplies, and other
equipment which are incurred in connection with the enrollment
or attendance of an individual as an elementary or secondary
school student at a private institutional day or residential
school, including a parochial school, or a home school (without
regard to whether a home school is treated as a private school
or home school under State law), that provides elementary or
secondary education, as determined under State law.
``(2) Special rule for home schooling.--In the case of a
home school, the term `qualified expenses' does not include
tuition.''.
(b) Deduction Allowed Above-the-Line.--Subsection (a) of section 62
of the Internal Revenue Code of 1986 is amended by inserting after
paragraph (21) the following new paragraph:
``(22) Private education deduction.--The deduction allowed
by section 224.''.
(c) Clerical Amendment.--The table of sections for part VII of
subchapter A of chapter 1 of the Internal Revenue Code of 1986 is
amended by striking the item relating to section 224 and by inserting
the following new items:
``Sec. 224. Elementary and secondary private school tuition.''.
(d) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred in taxable years beginning after
December 31, 2014.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Llama 3.2 · runs locally in your browser
Ask anything about this bill. The AI reads the full text to answer.
Enter to send · Shift+Enter for new line