I 

111TH CONGRESS 

1ST SESSION H. R. 2240 

To amend the Internal Revenue Code of 1986 to allow a nonrefundable 

credit for mentoring and housing young adults. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 4, 2009 

Mr. MEEK of Florida 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 allow a 

nonrefundable credit for mentoring and housing young 

adults. 

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

3 SECTION 1. NONREFUNDABLE CREDIT FOR MENTORING 

4 AND HOUSING YOUNG ADULTS. 

5 (a) IN GENERAL.—Subpart A of part IV of sub6 chapter A of chapter 1 of the Internal Revenue Code of 

7 1986 is amended by inserting after section 25D the fol8 lowing new section: 


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1 ‘‘SEC. 25E. MENTORING AND HOUSING CERTAIN YOUNG 

2 ADULTS. 

3 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of a tax4 payer who is a qualified mentor, there shall be allowed 

5 as a credit against the tax imposed by this chapter for 

6 the taxable year with respect to each qualifying mentored 

7 individual by the taxpayer an amount equal to $1,000. 

8 ‘‘(b) LIMITATIONS.— 

9 ‘‘(1) PRORATION OF CREDIT FOR YEARS IN

10 WHICH INDIVIDUAL ATTAINS AGE 18 AND 21.—In the 

11 case of a qualifying mentored individual who attains 

12 age 18 or 21 during the taxable year, the credit al13 lowed under subsection (a) shall be the amount spec14 ified in subsection (a) multiplied by a fraction, the 

15 numerator of which is the number of days in the 

16 taxable year such individual is 18 or 20 (as the case 

17 may be) and the denominator of which is the num18 ber of days in the taxable year. 

19 ‘‘(2) LIMITATION BASED ON AMOUNT OF

20 TAX.—In the case of a taxable year to which section 

21 26(a)(2) does not apply, the credit allowed under 

22 subsection (a) for any taxable year shall not exceed 

23 the excess of— 

24 ‘‘(A) the sum of the regular tax liability 

25 (as defined in section 26(b)) plus the tax im26 posed by section 55, over 


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1 ‘‘(B) the sum of the credits allowable 

2 under this subpart (other than this section) and 

3 section 27 for the taxable year. 

4 ‘‘(c) DEFINITIONS.—For purposes of this section— 

5 ‘‘(1) QUALIFIED MENTOR.—The term ‘qualified 

6 mentor’ means an individual— 

7 ‘‘(A) who attained the age of 21 before the 

8 beginning of the taxable year, 

9 ‘‘(B) with respect to whom any agency cer10 tified by the State (including a private men11 toring agency and governmental mentoring 

12 agency) in which the taxpayer has his principle 

13 place of abode to provide or facilitate mentoring 

14 services has placed a qualifying mentored indi15 vidual, and 

16 ‘‘(C) who is in compliance with the men17 toring requirements of such agency or State 

18 with respect to the qualifying mentored indi19 vidual. 

20 ‘‘(2) MENTORING REQUIREMENTS.—The term 

21 ‘mentoring requirements’ includes participating in a 

22 one-on-one relationship as a positive role model with 

23 a qualifying mentored individual and involves meet24 ings and activities on not less than a monthly basis. 


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1 ‘‘(3) QUALIFYING MENTORED INDIVIDUAL.— 

2 The term ‘qualifying mentored individual’ means an 

3 individual who— 

4 ‘‘(A) has attained the age of 18 as of the 

5 close of the taxable year but did not attain age 

6 22 during the taxable year, 

7 ‘‘(B) as of the day before the date on 

8 which the individual attained the age of 18, was 

9 placed by an authorized placement agency or by 

10 judgment, decree, or other order of any court of 

11 competent jurisdiction, and 

12 ‘‘(C) has the same principal place of abode 

13 as the taxpayer for more than one-half of such 

14 taxable year. 

15 ‘‘(d) IDENTIFICATION REQUIREMENT.—No credit 

16 shall be allowed under this section to a taxpayer with re17 spect to a qualifying mentored individual unless the tax18 payer includes the name and taxpayer identification num19 ber of such qualifying mentored individual on the return 

20 of tax for the taxable year. 

21 ‘‘(e) TAXABLE YEAR MUST BE FULL TAXABLE

22 YEAR.—Except in the case of a taxable year closed by rea23 son of the death of the taxpayer, no credit shall be allow24 able under this section in the case of a taxable year cov25 ering a period of less than 12 months.’’. 


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1 (b) CONFORMING AMENDMENTS.— 

2 (1) Section 23(b)(4)(B) of such Code is amend3 ed by striking ‘‘section 25D’’ and inserting ‘‘sections 

4 25D and 25E’’. 

5 (2) Section 24(b)(3)(B) of such Code is amend6 ed by inserting ‘‘25E,’’ after ‘‘25D,’’. 

7 (3) Section 25B(g)(2) of such Code is amended 

8 by inserting ‘‘25E,’’ after ‘‘25D,’’. 

9 (4) Section 25D(c)(1)(B) of such Code is 

10 amended by inserting ‘‘and section 25E’’ after ‘‘this 

11 section’’. 

12 (5) Section 26(a)(1) of such Code is amended 

13 by inserting ‘‘25E,’’ after ‘‘25D,’’. 

14 (6) Section 30(c)(2)(B)(ii) of such Code is 

15 amended by inserting ‘‘25E,’’ after ‘‘25D,’’. 

16 (7) Section 30B(i)(2)(B)(ii) of such Code is 

17 amended by inserting ‘‘25E,’’ after ‘‘25D,’’. 

18 (8) Section 30D(d)(2)(B)(ii) of such Code is 

19 amended by striking ‘‘23 and 25D’’ and inserting 

20 ‘‘23, 25D, and 25E’’. 

21 (c) CLERICAL AMENDMENT.—The table of sections 

22 for subpart A of part IV of subchapter A of chapter 1 

23 of such Code is amended by inserting after the item relat24 ing to section 25D the following new item: 

‘‘Sec. 25E. Mentoring and housing certain young adults.’’. 


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

2 this section shall apply to taxable years beginning after 

3 the date of the enactment of this Act. 

Æ 


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