I 

115TH CONGRESS 

1ST SESSION H. R. 823 

To amend the Internal Revenue Code of 1986 to extend and modify the 

American Opportunity Tax Credit, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 2, 2017 

Mr. DOGGETT (for himself, Ms. PELOSI, Mr. NEAL, Ms. BROWNLEY of California, Mrs. BUSTOS, Mr. BUTTERFIELD, Mr. CARTWRIGHT, Mr. CASTRO

of Texas, Ms. JUDY CHU of California, Mr. CICILLINE, Mr. COHEN, Mr. 

CONYERS, Mr. CROWLEY, Mr. CUELLAR, Mr. CUMMINGS, Mr. DANNY K. 

DAVIS of Illinois, Mr. DEFAZIO, Mr. DELANEY, Ms. DELAURO, Ms. 

DELBENE, Mr. DEUTCH, Mr. ELLISON, Ms. ESTY, Mr. GALLEGO, Mr. 

GARAMENDI, Mr. HASTINGS, Mr. HIGGINS of New York, Mr. JEFFRIES, 

Ms. EDDIE BERNICE JOHNSON of Texas, Mr. JOHNSON of Georgia, Ms. 

KELLY of Illinois, Mr. KENNEDY, Mr. KILDEE, Mr. KIND, Mr. LANGEVIN, Mr. LARSON of Connecticut, Ms. LEE, Mr. LEVIN, Mr. TED LIEU

of California, Mr. LOEBSACK, Ms. MICHELLE LUJAN GRISHAM of New 

Mexico, Mr. LYNCH, Ms. MCCOLLUM, Mr. MCGOVERN, Mr. MEEKS, Ms. 

MENG, Ms. MOORE, Mr. NADLER, Mrs. NAPOLITANO, Mr. BRADY of 

Pennsylvania, Ms. NORTON, Mr. PALLONE, Mr. PASCRELL, Mr. POCAN, 

Mr. PRICE of North Carolina, Miss RICE of New York, Ms. ROYBALALLARD, Mr. RYAN of Ohio, Mr. SARBANES, Ms. SCHAKOWSKY, Mr. 

SCHIFF, Mr. HOYER, Mr. SHERMAN, Mr. SWALWELL of California, Mr. 

TAKANO, Mr. THOMPSON of California, Ms. TITUS, Mrs. TORRES, Mr. 

VEASEY, Mrs. WATSON COLEMAN, Mr. BLUMENAUER, Mr. HECK, Ms. 

SLAUGHTER, Ms. KAPTUR, Ms. SHEA-PORTER, Ms. HANABUSA, and Mr. 

PAYNE) 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 extend 

and modify the American Opportunity Tax Credit, and 

for other purposes. 


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1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Expand American 

5 Educational Opportunity Act of 2017’’. 

6 SEC. 2. EXTENSION AND MODIFICATION OF AMERICAN OP7 PORTUNITY TAX CREDIT. 

8 (a) IN GENERAL.—Section 25A of the Internal Rev9 enue Code of 1986 is amended to read as follows: 

10 ‘‘SEC. 25A. AMERICAN OPPORTUNITY TAX CREDIT. 

11 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in12 dividual who is an eligible student for any taxable year, 

13 there shall be allowed as a credit against the tax imposed 

14 by this chapter for such taxable year the amount deter15 mined under subsection (b) with respect to such indi16 vidual. 

17 ‘‘(b) AMOUNT OF CREDIT.— 

‘‘(1) STUDENT ENROLLED AT LEAST 1 18 ⁄2 TIME.— 

19 In the case of an eligible student who is carrying at 

least 1 20 ⁄2 the normal full-time workload for the course 

21 of study the student is pursuing, the amount deter22 mined under this subsection with respect to such in23 dividual is the sum of— 

24 ‘‘(A) 100 percent of so much of the quali25 fied tuition and related expenses paid by the 


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1 taxpayer during the taxable year (for education 

2 furnished to the eligible student during any 

3 academic period beginning in such taxable year) 

4 as does not exceed $2,000, plus 

5 ‘‘(B) 25 percent of such expenses so paid 

6 as exceeds $2,000 but does not exceed $4,000. 

7 ‘‘(2) OTHER STUDENTS.—In the case of an eli8 gible student not described in paragraph (1), the 

9 amount determined under this subsection with re10 spect to such individual is 25 percent of so much of 

11 the qualified tuition and related expenses paid by 

12 the taxpayer during the taxable year (for education 

13 furnished to the eligible student during any aca14 demic period beginning in such taxable year) as does 

15 not exceed $10,000. 

16 ‘‘(c) LIMITATION BASED ON MODIFIED ADJUSTED

17 GROSS INCOME.— 

18 ‘‘(1) IN GENERAL.—The amount which would 

19 (but for this paragraph) be taken into account under 

20 this section for the taxable year shall be reduced 

21 (but not below zero) by the amount determined 

22 under paragraph (2). 

23 ‘‘(2) AMOUNT OF REDUCTION.—The amount 

24 determined under this paragraph is the amount 


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1 which bears the same ratio to the amount which 

2 would be so taken into account as— 

3 ‘‘(A) the excess of— 

4 ‘‘(i) the taxpayer’s modified adjusted 

5 gross income for such taxable year, over 

6 ‘‘(ii) $80,000 ($160,000 in the case of 

7 a joint return), bears to 

8 ‘‘(B) $10,000 ($20,000 in the case of a 

9 joint return). 

10 ‘‘(3) MODIFIED ADJUSTED GROSS INCOME.— 

11 For purposes of this paragraph, the term ‘modified 

12 adjusted gross income’ means the adjusted gross in13 come of the taxpayer for the taxable year increased 

14 by any amount excluded from gross income under 

15 section 911, 931, or 933. 

16 ‘‘(d) OTHER LIMITATIONS AND SPECIAL RULES.— 

17 For purposes of this section: 

18 ‘‘(1) LIFETIME DOLLAR LIMITATION.—In the 

19 case of qualified tuition and related expenses with 

20 respect to any eligible student, the aggregate 

21 amount of the credits allowed in the taxable year 

22 and any prior taxable year for such eligible student 

23 (whether beginning before or after Expand American 

24 Educational Opportunity Act of 2017) shall not exVerDate Sep 11 2014 00:32 Feb 09, 2017 Jkt 069200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H823.IH H823

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1 ceed $15,000, determined without regard to wheth2 er— 

3 ‘‘(A) such credits are claimed on the re4 turn of tax filed by the eligible student or by 

5 another taxpayer, or 

6 ‘‘(B) such expenses are treated as paid by 

7 the eligible student or by another taxpayer. 

8 If, in any taxable year, the aggregate amount of 

9 such credits equals or exceeds $15,000, the amount 

10 allowed as a credit under subsection (a) in any sub11 sequent taxable year with respect to such student 

12 shall be zero. 

13 ‘‘(2) IDENTIFICATION REQUIREMENTS.— 

14 ‘‘(A) STUDENTS.— 

15 ‘‘(i) IN GENERAL.—No credit shall be 

16 allowed under this section to a taxpayer 

17 with respect to the qualified tuition and re18 lated expenses of an eligible student unless 

19 the taxpayer includes the name and tax20 payer identification number of such eligible 

21 student on the return of tax for the taxable 

22 year. 

23 ‘‘(ii) ISSUANCE.—The requirements of 

24 clause (i) shall not be treated as met un25 less the individual’s taxpayer identification 


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1 number was issued on or before the due 

2 date for filing the return of tax for the tax3 able year. 

4 ‘‘(B) TAXPAYER.—No credit shall be al5 lowed under this section if the identifying num6 ber of the taxpayer was issued after the due 

7 date for filing the return for the taxable year. 

8 ‘‘(C) INSTITUTION.—No credit shall be al9 lowed under this section unless the taxpayer in10 cludes the employer identification number of 

11 any institution to which qualified tuition and 

12 related expenses were paid with respect to the 

13 individual. 

14 ‘‘(3) ADJUSTMENT FOR CERTAIN SCHOLAR15 SHIPS, ETC.— 

16 ‘‘(A) IN GENERAL.—The amount of quali17 fied tuition and related expenses otherwise 

18 taken into account under this section with re19 spect to an individual for an academic period 

20 shall be reduced (before the application of sub21 sections (b) and (c)) by the sum of any 

22 amounts paid for the benefit of such individual 

23 which are allocable to such period as— 


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1 ‘‘(i) a qualified scholarship which is 

2 excludable from gross income under section 

3 117, 

4 ‘‘(ii) an educational assistance allow5 ance under chapter 30, 31, 32, 34, or 35 

6 of title 38, United States Code, or under 

7 chapter 1606 of title 10, United States 

8 Code, and 

9 ‘‘(iii) a payment (other than a gift, 

10 bequest, devise, or inheritance within the 

11 meaning of section 102(a)) for such indi12 vidual’s educational expenses, or attrib13 utable to such individual’s enrollment at an 

14 eligible educational institution, which is ex15 cludable from gross income under any law 

16 of the United States. 

17 ‘‘(B) COORDINATION WITH PELL GRANTS

18 NOT USED FOR QUALIFIED TUITION AND RE19 LATED EXPENSES.—Any amount determined 

20 with respect to an individual under subpara21 graph (A) which is attributable to a Federal 

22 Pell Grant under section 401 of the Higher 

23 Education Act of 1965 shall be reduced (but 

24 not below zero) by the amount of the expenses 

25 (other than qualified tuition and related exVerDate Sep 11 2014 00:32 Feb 09, 2017 Jkt 069200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\H823.IH H823

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1 penses) which are taken into account in deter2 mining the cost of attendance (as defined in 

3 section 472 of the Higher Education Act of 

4 1965, as in effect on the date of the enactment 

5 of the Expand American Educational Oppor6 tunity Act of 2017) of such individual at an eli7 gible educational institution for the academic 

8 period for which the credit under this section is 

9 being determined. 

10 ‘‘(4) TREATMENT OF EXPENSES PAID BY DE11 PENDENT.—If a deduction under section 151 with 

12 respect to an individual is allowed to another tax13 payer for a taxable year beginning in the calendar 

14 year in which such individual’s taxable year begins— 

15 ‘‘(A) no credit shall be allowed under this 

16 section to such individual for such individual’s 

17 taxable year, and 

18 ‘‘(B) qualified tuition and related expenses 

19 paid by such individual during such individual’s 

20 taxable year shall be treated for purposes of 

21 this section as paid by such other taxpayer. 

22 ‘‘(5) TREATMENT OF CERTAIN PREPAY23 MENTS.—If qualified tuition and related expenses 

24 are paid by the taxpayer during a taxable year for 

25 an academic period which begins during the first 3 


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1 months following such taxable year, such academic 

2 period shall be treated for purposes of this section 

3 as beginning during such taxable year. 

4 ‘‘(6) DENIAL OF DOUBLE BENEFIT.—No credit 

5 shall be allowed under this section for any expense 

6 for which a deduction is allowed under any other 

7 provision of this chapter. 

8 ‘‘(7) NO CREDIT FOR MARRIED INDIVIDUALS

9 FILING SEPARATE RETURNS.—If the taxpayer is a 

10 married individual (within the meaning of section 

11 7703), this section shall apply only if the taxpayer 

12 and the taxpayer’s spouse file a joint return for the 

13 taxable year. 

14 ‘‘(8) NONRESIDENT ALIENS.—If the taxpayer is 

15 a nonresident alien individual for any portion of the 

16 taxable year, this section shall apply only if such in17 dividual is treated as a resident alien of the United 

18 States for purposes of this chapter by reason of an 

19 election under subsection (g) or (h) of section 6013. 

20 ‘‘(e) ELECTION NOT TO HAVE SECTION APPLY.—A 

21 taxpayer may elect not to have this section apply with re22 spect to the qualified tuition and related expenses of an 

23 individual for any taxable year. 

24 ‘‘(f) DEFINITIONS.—For purposes of this section: 


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1 ‘‘(1) ELIGIBLE STUDENT.—The term ‘eligible 

2 student’ means, with respect to any taxable year, an 

3 individual who— 

4 ‘‘(A) is enrolled for at least one academic 

5 period which begins during such taxable year at 

6 an eligible educational institution, and 

7 ‘‘(B) meets the requirements of section 

8 484(a)(1) of the Higher Education Act of 1965, 

9 as in effect on the date of the enactment of the 

10 Expand American Educational Opportunity Act 

11 of 2017. 

12 ‘‘(2) QUALIFIED TUITION AND RELATED EX13 PENSES.— 

14 ‘‘(A) IN GENERAL.—The term ‘qualified 

15 tuition and related expenses’ means tuition, 

16 fees, and course materials required for the en17 rollment or attendance of— 

18 ‘‘(i) the taxpayer, 

19 ‘‘(ii) the taxpayer’s spouse, or 

20 ‘‘(iii) any dependent of the taxpayer 

21 with respect to whom the taxpayer is al22 lowed a deduction under section 151, 

23 at an eligible educational institution for courses 

24 of instruction of such individual at such institu25 tion. 


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1 ‘‘(B) EXCEPTION FOR EDUCATION INVOLV2 ING SPORTS, ETC.—Such term does not include 

3 expenses with respect to any course or other 

4 education involving sports, games, or hobbies, 

5 unless such course or other education is part of 

6 the individual’s degree program. 

7 ‘‘(C) EXCEPTION FOR NONACADEMIC

8 FEES.—Such term does not include student ac9 tivity fees, athletic fees, insurance expenses, or 

10 other expenses unrelated to an individual’s aca11 demic course of instruction. 

12 ‘‘(3) ELIGIBLE EDUCATIONAL INSTITUTION.— 

13 The term ‘eligible educational institution’ means an 

14 institution— 

15 ‘‘(A) which is described in section 481 of 

16 the Higher Education Act of 1965, as in effect 

17 on the date of the enactment of the Expand 

18 American Educational Opportunity Act of 

19 2017, and 

20 ‘‘(B) which is eligible to participate in a 

21 program under title IV of such Act. 

22 ‘‘(g) PORTION OF CREDIT REFUNDABLE.—The less23 er of— 

24 ‘‘(1) the credit allowed under this section for a 

25 taxable year (determined after application of subVerDate Sep 11 2014 00:32 Feb 09, 2017 Jkt 069200 PO 00000 Frm 00011 Fmt 6652 Sfmt 6201 E:\BILLS\H823.IH H823

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1 sections (c)(1) and (d) and without regard to this 

2 subsection and section 26(a)(2), as the case may 

3 be), or 

4 ‘‘(2) $1,500, 

5 shall be treated as a credit allowable under subpart C (and 

6 not allowed under this section). The preceding sentence 

7 shall not apply to any taxpayer for any taxable year if 

8 such taxpayer is a child to whom subsection (g) of section 

9 1 applies for such taxable year. 

10 ‘‘(h) RESTRICTIONS ON TAXPAYERS WHO IMPROP11 ERLY CLAIMED CREDIT IN PRIOR YEAR.— 

12 ‘‘(1) TAXPAYERS MAKING PRIOR FRAUDULENT

13 OR RECKLESS CLAIMS.— 

14 ‘‘(A) IN GENERAL.—No credit shall be al15 lowed under this section for any taxable year in 

16 the disallowance period. 

17 ‘‘(B) DISALLOWANCE PERIOD.—For pur18 poses of clause (i), the disallowance period is— 

19 ‘‘(i) the period of 10 taxable years 

20 after the most recent taxable year for 

21 which there was a final determination that 

22 the taxpayer’s claim of credit under this 

23 section was due to fraud, and 

24 ‘‘(ii) the period of 2 taxable years 

25 after the most recent taxable year for 


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1 which there was a final determination that 

2 the taxpayer’s claim of credit under this 

3 section was due to reckless or intentional 

4 disregard of rules and regulations (but not 

5 due to fraud). 

6 ‘‘(2) TAXPAYERS MAKING IMPROPER PRIOR

7 CLAIMS.—In the case of a taxpayer who is denied 

8 credit under this section for any taxable year as a 

9 result of the deficiency procedures under subchapter 

10 B of chapter 63, no credit shall be allowed under 

11 this section for any subsequent taxable year unless 

12 the taxpayer provides such information as the Sec13 retary may require to demonstrate eligibility for 

14 such credit. 

15 ‘‘(i) INFLATION ADJUSTMENT.—In the case of any 

16 taxable year beginning in a calendar year after 2018, each 

17 dollar amount in subsections (b) and (c)(2), and (d)(1) 

18 shall be increased by an amount equal to— 

19 ‘‘(1) such dollar amount, multiplied by 

20 ‘‘(2) the cost-of-living adjustment determined 

21 under section 1(f)(3) for the calendar year in which 

22 the taxable year begins, determined by substituting 

23 ‘calendar year 2017’ for ‘calendar year 1992’ in sub24 paragraph (B) thereof. 


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1 In the case of subsections (b) and (d)(1), any increase de2 termined under the preceding sentence shall be rounded 

3 to the nearest multiple of $50. In the case of subsection 

4 (c)(2), any increase determined under the preceding sen5 tence shall be rounded to the nearest multiple of $500. 

6 ‘‘(j) REGULATIONS.—The Secretary may prescribe 

7 such regulations as may be necessary or appropriate to 

8 carry out this section, including regulations providing for 

9 a recapture of the credit allowed under this section in 

10 cases where there is a refund in a subsequent taxable year 

11 of any amount which was taken into account in deter12 mining the amount of such credit.’’. 

13 (b) RETENTION OF LIMITATION.— 

14 (1) IN GENERAL.—Subparagraph (D) of section 

15 25A(b)(2) of the Internal Revenue Code of 1986, as 

16 in effect before the enactment of the Expand Amer17 ican Educational Opportunity Act of 2017 hereby 

18 transferred to section 25A of such Code, as amended 

19 by subsection (a), and is inserted as a new sub20 section (d)(9) of section 25A, as so amended. 

21 (2) CONFORMING AMENDMENT.—Paragraph (9) 

22 of section 25A(d) of such Code, as transferred and 

23 inserted by paragraph (1), is amended by striking 

24 ‘‘The Hope Scholarship Credit under subsection 


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1 (a)(1)’’ and inserting ‘‘The credit under subsection 

2 (a)’’. 

3 (c) CONFORMING AMENDMENTS.— 

4 (1) Subparagraph (B) of section 72(t)(7) of 

5 such Code is amended by striking ‘‘25A(g)(2)’’ and 

6 inserting ‘‘25A(d)(3)’’. 

7 (2) Paragraph (2) of section 221(d) of such 

8 Code is amended— 

9 (A) by striking ‘‘25A(g)(2)’’ in subpara10 graph (B) and inserting ‘‘25A(d)(3)’’, and 

11 (B) by striking ‘‘25A(f)(2)’’ and inserting 

12 ‘‘25A(f)(3)’’. 

13 (3) Paragraph (3) of section 221(d) of such 

14 Code is amended by striking ‘‘25A(b)(3)’’ and in15 serting ‘‘25A(f)(1) (but only with respect to a student who is carrying at least 1 16 ⁄2 the normal full-time 

17 workload for the course of study the student is pur18 suing)’’. 

19 (4) Clause (v) of section 529(c)(3)(B) of such 

20 Code is amended— 

21 (A) by striking ‘‘25A(g)(2)’’ in subclause 

22 (I) and inserting ‘‘25A(d)(3)’’, and 

23 (B) by striking ‘‘HOPE AND LIFETIME 

24 LEARNING CREDITS’’ in the heading and 


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1 inserting ‘‘AMERICAN OPPORTUNITY 

2 CREDIT’’. 

3 (5) Clause (i) of section 529(e)(3)(B) of such 

4 Code is amended by striking ‘‘25A(b)(3)’’ and in5 serting ‘‘25A(f)(1) (but only with respect to a student who is carrying at least 1 6 ⁄2 the normal full-time 

7 workload for the course of study the student is pur8 suing)’’. 

9 (6) Subparagraph (C) of section 530(d)(2) of 

10 such Code is amended— 

11 (A) by striking ‘‘25A(g)(2)’’ in clause (i)(I) 

12 and inserting ‘‘25A(d)(3)’’, and 

13 (B) by striking ‘‘HOPE AND LIFETIME 

14 LEARNING CREDITS’’ in the heading and 

15 inserting ‘‘AMERICAN OPPORTUNITY 

16 CREDIT’’. 

17 (7) Clause (iii) of section 530(d)(4)(B) of such 

18 Code is amended by striking ‘‘25A(g)(2)’’ and in19 serting ‘‘25A(d)(3)’’. 

20 (8) Section 1400O of such Code is amended— 

21 (A) by striking ‘‘25A(f)(2)’’ and inserting 

22 ‘‘25A(f)(3)’’, 

23 (B) by inserting ‘‘(as in effect on the date 

24 of the enactment of this section)’’ after 

25 ‘‘25A(b)(1)’’ in paragraph (2), and 


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1 (C) by inserting ‘‘(as in effect on the date 

2 of the enactment of this section)’’ after 

3 ‘‘25A(c)(1)’’ in paragraph (3). 

4 (9) Subsection (e) of section 6050S of such 

5 Code is amended by striking ‘‘subsection (g)(2)’’ and 

6 inserting ‘‘subsection (d)(3)’’. 

7 (10) Subparagraph (A) of section 6211(b)(4) of 

8 such Code is amended by striking ‘‘subsection 

9 (i)(6)’’ and inserting ‘‘subsection (g)’’. 

10 (11) Section 6213(g)(2) of such Code is amend11 ed— 

12 (A) in subparagraph (J), by striking 

13 ‘‘25A(g)(1)’’ and inserting ‘‘25A(d)(2)’’, and 

14 (B) in subparagraph (Q), by striking 

15 ‘‘25A(i)(8)(B)’’ and inserting ‘‘25A(h)(2)’’ and 

16 by striking ‘‘25A(i)’’ and inserting ‘‘25A’’. 

17 (12) Subsection (g) of section 6695(g) of such 

18 Code is amended by striking ‘‘25A(a)(1)’’ and in19 serting ‘‘25A(a)’’. 

20 (d) CLERICAL AMENDMENT.—The item relating to 

21 section 25A in the table of sections for subpart A of part 

22 IV of subchapter A of chapter 1 of the Internal Revenue 

23 Code of 1986 is amended to read as follows: 

‘‘Sec. 25A. American Opportunity Tax Credit.’’. 


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1 (e) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2017. 

4 SEC. 3. EXPANSION OF PELL GRANT EXCLUSION FROM 

5 GROSS INCOME. 

6 (a) IN GENERAL.—Paragraph (1) of section 117(b) 

7 of the Internal Revenue Code of 1986 is amended by strik8 ing ‘‘received by an individual’’ and all that follows and 

9 inserting ‘‘received by an individual— 

10 ‘‘(1) as a scholarship or fellowship grant to the 

11 extent the individual establishes that, in accordance 

12 with the conditions of the grant, such amount was 

13 used for qualified tuition and related expenses, or 

14 ‘‘(2) as a Federal Pell Grant under section 401 

15 of the Higher Education Act of 1965 (as in effect 

16 on the date of the enactment of the Expand Amer17 ican Educational Opportunity Act of 2017).’’. 

18 (b) EFFECTIVE DATE.—The amendment made by 

19 this section shall apply to taxable years beginning after 

20 December 31, 2016. 

Æ 


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