II 

Calendar No. 493 

113TH CONGRESS 

2D SESSION H. R. 3393 

IN THE SENATE OF THE UNITED STATES 

JULY 28, 2014 

Received; read the first time 

JULY 29, 2014 

Read the second time and placed on the calendar 

AN ACT 

To amend the Internal Revenue Code of 1986 to consolidate 

certain tax benefits for educational expenses, to amend 

the Internal Revenue Code of 1986 to make improvements to the child tax credit, and for other purposes. 

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

3 SECTION 1. TABLE OF CONTENTS. 

4 The table of contents for this Act is as follows: 

Sec. 1. Table of Contents. 

TITLE I—STUDENT AND FAMILY TAX SIMPLIFICATION ACT 

Sec. 101. Short title. 

Sec. 102. Consolidation of certain tax benefits for educational expenses. 

Sec. 103. Expansion of Pell Grant exclusion from gross income. 

Sec. 104. Budgetary effects. 


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TITLE II—CHILD TAX CREDIT IMPROVEMENT ACT 

Sec. 201. Short title. 

Sec. 202. Elimination of marriage penalty in child tax credit; inflation adjustment of credit amount and phaseout thresholds in child tax 

credit. 

Sec. 203. Social security number required to claim the refundable portion of the 

child tax credit. 

Sec. 204. Budgetary effects. 

1 TITLE I—STUDENT AND FAMILY 

2 TAX SIMPLIFICATION ACT 

3 SEC. 101. SHORT TITLE. 

4 This title may be cited as the ‘‘Student and Family 

5 Tax Simplification Act’’. 

6 SEC. 102. CONSOLIDATION OF CERTAIN TAX BENEFITS FOR 

7 EDUCATIONAL EXPENSES. 

8 (a) AMERICAN OPPORTUNITY TAX CREDIT.—Section 

9 25A of the Internal Revenue Code of 1986 is amended 

10 to read as follows: 

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

12 ‘‘(a) IN GENERAL.—In the case of an individual, 

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

14 by this chapter for the taxable year, with respect to each 

15 eligible student, an amount equal to the sum of— 

16 ‘‘(1) 100 percent of so much of the qualified 

17 tuition and related expenses paid by the taxpayer 

18 during the taxable year (for education furnished to 

19 the eligible student during any academic period be20 ginning in such taxable year) as does not exceed 

21 $2,000, plus 


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1 ‘‘(2) 25 percent of so much of such expenses so 

2 paid as exceeds the dollar amount in effect under 

3 paragraph (1) but does not exceed twice such dollar 

4 amount. 

5 ‘‘(b) PORTION OF CREDIT REFUNDABLE.—So much 

6 of the credit allowable under subsection (a) with respect 

7 to each eligible student (determined without regard to this 

8 subsection and section 26(a) and after application of all 

9 other provisions of this section) as does not exceed $1,500 

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

11 not under this part). The preceding sentence shall not 

12 apply to any taxpayer for any taxable year if such tax13 payer is a child to whom section 1(g) applies for such tax14 able year. 

15 ‘‘(c) LIMITATION BASED ON MODIFIED ADJUSTED

16 GROSS INCOME.— 

17 ‘‘(1) IN GENERAL.—The amount allowable as a 

18 credit under subsection (a) for any taxable year shall 

19 be reduced (but not below zero) by an amount which 

20 bears the same ratio to the amount so allowable (de21 termined without regard to this subsection and sub22 section (b) but after application of all other provi23 sions of this section) as— 

24 ‘‘(A) the excess of— 


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

2 gross income for such taxable year, over 

3 ‘‘(ii) $80,000 (twice such amount in 

4 the case of a joint return), bears to 

5 ‘‘(B) $10,000 (twice such amount in the 

6 case of a joint return). 

7 ‘‘(2) MODIFIED ADJUSTED GROSS INCOME.— 

8 For purposes of this subsection, the term ‘modified 

9 adjusted gross income’ means the adjusted gross in10 come of the taxpayer for the taxable year increased 

11 by any amount excluded from gross income under 

12 section 911, 931, or 933. 

13 ‘‘(d) OTHER LIMITATIONS.—No credit shall be al14 lowed under this section with respect to any eligible stu15 dent for any taxable year if— 

16 ‘‘(1) such student was taken into account in de17 termining the credit allowed under this section (by 

18 the taxpayer or any other individual) for any 4 prior 

19 taxable years, or 

20 ‘‘(2) such student has completed (before the be21 ginning of such taxable year) the first 4 years of 

22 postsecondary education at an eligible educational 

23 institution. 

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


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

2 student’ means, with respect to any academic period, 

3 a student who— 

4 ‘‘(A) meets the requirements of section 

5 484(a)(1) of the Higher Education Act of 1965 

6 (20 U.S.C. 1091(a)(1)), as in effect on August 

7 5, 1997, and 

‘‘(B) is carrying at least 1 8 ⁄2 the normal 

9 full-time work load for the course of study the 

10 student is pursuing. 

11 ‘‘(2) QUALIFIED TUITION AND RELATED EX12 PENSES.— 

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

14 tuition and related expenses’ means tuition, 

15 fees, and course materials, required for enroll16 ment or attendance of— 

17 ‘‘(i) the taxpayer, 

18 ‘‘(ii) the taxpayer’s spouse, or 

19 ‘‘(iii) any dependent of the taxpayer 

20 with respect to whom the taxpayer is al21 lowed a deduction under section 151, 

22 at an eligible educational institution for courses 

23 of instruction of such individual at such institu24 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 (20 U.S.C. 

17 1088), as in effect on August 5, 1997, and 

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

19 program under title IV of such Act. 

20 ‘‘(f) SPECIAL RULES.— 

21 ‘‘(1) IDENTIFICATION REQUIREMENT.—No 

22 credit shall be allowed under subsection (a) to a tax23 payer with respect to the qualified tuition and re24 lated expenses of an individual unless the taxpayer 

25 includes the name and taxpayer identification numVerDate Mar 15 2010 00:58 Jul 30, 2014 Jkt 039200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6201 E:\BILLS\H3393.PCS H3393

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1 ber of such individual, and the employer identifica2 tion number of any institution to which such ex3 penses were paid, on the return of tax for the tax4 able year. 

5 ‘‘(2) ADJUSTMENT FOR CERTAIN SCHOLAR6 SHIPS, ETC.— 

7 ‘‘(A) IN GENERAL.—The amount of quali8 fied tuition and related expenses otherwise 

9 taken into account under subsection (a) with re10 spect to an individual for an academic period 

11 shall be reduced (before the application of sub12 section (c)) by the sum of any amounts paid for 

13 the benefit of such individual which are allo14 cable to such period as— 

15 ‘‘(i) a qualified scholarship which is 

16 excludable from gross income under section 

17 117, 

18 ‘‘(ii) an educational assistance allow19 ance under chapter 30, 31, 32, 34, or 35 

20 of title 38, United States Code, or under 

21 chapter 1606 of title 10, United States 

22 Code, and 

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

24 bequest, devise, or inheritance within the 

25 meaning of section 102(a)) for such indiVerDate Mar 15 2010 00:58 Jul 30, 2014 Jkt 039200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\H3393.PCS H3393

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1 vidual’s educational expenses, or attrib2 utable to such individual’s enrollment at an 

3 eligible educational institution, which is ex4 cludable from gross income under any law 

5 of the United States. 

6 ‘‘(B) COORDINATION WITH PELL GRANTS

7 NOT USED FOR QUALIFIED TUITION AND RE8 LATED EXPENSES.—For purposes of subpara9 graph (A), the amount of any Federal Pell 

10 Grant under section 401 of the Higher Edu11 cation Act of 1965 (20 U.S.C. 1070a) shall be 

12 reduced (but not below zero) by the amount of 

13 expenses (other than qualified tuition and re14 lated expenses) which are taken into account in 

15 determining the cost of attendance (as defined 

16 in section 472 of the Higher Education Act of 

17 1965, as in effect on the date of the enactment 

18 of this paragraph) of such individual at an eligi19 ble educational institution for the academic pe20 riod for which the credit under this section is 

21 being determined. 

22 ‘‘(3) TREATMENT OF EXPENSES PAID BY DE23 PENDENT.—If a deduction under section 151 with 

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1 payer for a taxable year beginning in the calendar 

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

3 ‘‘(A) no credit shall be allowed under sub4 section (a) to such individual for such individ5 ual’s taxable year, and 

6 ‘‘(B) qualified tuition and related expenses 

7 paid by such individual during such individual’s 

8 taxable year shall be treated for purposes of 

9 this section as paid by such other taxpayer. 

10 ‘‘(4) TREATMENT OF CERTAIN PREPAY11 MENTS.—If qualified tuition and related expenses 

12 are paid by the taxpayer during a taxable year for 

13 an academic period which begins during the first 3 

14 months following such taxable year, such academic 

15 period shall be treated for purposes of this section 

16 as beginning during such taxable year. 

17 ‘‘(5) DENIAL OF DOUBLE BENEFIT.—No credit 

18 shall be allowed under this section for any amount 

19 for which a deduction is allowed under any other 

20 provision of this chapter. 

21 ‘‘(6) NO CREDIT FOR MARRIED INDIVIDUALS

22 FILING SEPARATE RETURNS.—If the taxpayer is a 

23 married individual (within the meaning of section 

24 7703), this section shall apply only if the taxpayer 


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

2 taxable year. 

3 ‘‘(7) NONRESIDENT ALIENS.—If the taxpayer is 

4 a nonresident alien individual for any portion of the 

5 taxable year, this section shall apply only if such in6 dividual is treated as a resident alien of the United 

7 States for purposes of this chapter by reason of an 

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

9 ‘‘(g) INFLATION ADJUSTMENT.— 

10 ‘‘(1) IN GENERAL.—In the case of a taxable 

11 year beginning after 2018, the $2,000 amount in 

12 subsection (a)(1), the $1,500 amount in subsection 

13 (b), and the $80,000 amount in subsection 

14 (c)(1)(A)(ii) shall each be increased by an amount 

15 equal to— 

16 ‘‘(A) such dollar amount, multiplied by 

17 ‘‘(B) the cost-of-living adjustment deter18 mined under section 1(f)(3) for the calendar 

19 year in which the taxable year begins, deter20 mined by substituting ‘calendar year 2017’ for 

21 ‘calendar year 1992’ in subparagraph (B) 

22 thereof. 

23 ‘‘(2) ROUNDING.—If any amount as adjusted 

24 under paragraph (1) is not a multiple of $100 

25 ($1,000 in the case of the amount in subsection 


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1 (c)(1)(A)(ii)), such amount shall be rounded to the 

2 next lowest multiple of $100 ($1,000 in the case of 

3 the amount in subsection (c)(1)(A)(ii)). 

4 ‘‘(h) REGULATIONS.—The Secretary may prescribe 

5 such regulations or other guidance as may be necessary 

6 or appropriate to carry out this section, including regula7 tions providing for a recapture of the credit allowed under 

8 this section in cases where there is a refund in a subse9 quent taxable year of any amount which was taken into 

10 account in determining the amount of such credit.’’. 

11 (b) REQUIREMENT TO REPORT TUITION PAID RATH12 ER THAN TUITION BILLED.—Section 6050S(b)(2)(B)(i) 

13 is amended by striking ‘‘or the aggregate amount billed’’. 

14 (c) REPEAL OF DEDUCTION FOR QUALIFIED TUI15 TION AND RELATED EXPENSES.—Part VII of subchapter 

16 B of chapter 1 of such Code is amended by striking section 

17 222 (and by striking the item relating to such section in 

18 the table of sections for such part). 

19 (d) CONFORMING AMENDMENTS.— 

20 (1) Section 62(a) of such Code is amended by 

21 striking paragraph (18). 

22 (2) Section 72(t)(7)(B) of such Code is amend23 ed by striking ‘‘section 25A(g)(2)’’ and inserting 

24 ‘‘section 25A(f)(2)’’. 


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1 (3) Sections 86(b)(2)(A), 135(c)(4)(A), 

2 137(b)(3)(A), 199(d)(2)(A), 219(g)(3)(A)(ii), and 

3 221(b)(2)(C)(i) of such Code are each amended by 

4 striking ‘‘222,’’. 

5 (4) Section 469(i)(3)(F)(iii) of such Code is 

6 amended by striking ‘‘221, and 222’’ and inserting 

7 ‘‘and 221’’. 

8 (5) Section 529(c)(3)(B)(v)(I) of such Code is 

9 amended by striking ‘‘section 25A(g)(2)’’ and insert10 ing ‘‘section 25A(f)(2)’’. 

11 (6) Section 529(e)(3)(B)(i) of such Code is 

12 amended by striking ‘‘section 25A(b)(3)’’ and insert13 ing ‘‘section 25A(d)’’. 

14 (7) Section 530(d)(2)(C) of such Code is 

15 amended— 

16 (A) by striking ‘‘section 25A(g)(2)’’ in 

17 clause (i)(I) and inserting ‘‘section 25A(f)(2)’’, 

18 and 

19 (B) by striking ‘‘HOPE AND LIFETIME

20 LEARNING CREDITS’’ in the heading and insert21 ing ‘‘AMERICAN OPPORTUNITY TAX CREDIT’’. 

22 (8) Section 530(d)(4)(B)(iii) of such Code is 

23 amended by striking ‘‘section 25A(g)(2)’’ and insert24 ing ‘‘section 25A(d)(4)(B)’’. 


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1 (9) Section 6050S(e) of such Code is amended 

2 by striking ‘‘subsection (g)(2)’’ and inserting ‘‘sub3 section (f)(2)’’. 

4 (10) Section 6211(b)(4)(A) of such Code is 

5 amended by striking ‘‘subsection (i)(6)’’ and insert6 ing ‘‘subsection (b)’’. 

7 (11) Section 6213(g)(2)(J) of such Code is 

8 amended by striking ‘‘TIN required under section 

9 25A(g)(1)’’ and inserting ‘‘TIN, and employer iden10 tification number, required under section 

11 25A(f)(1)’’. 

12 (12) Section 1004(c) of division B of the Amer13 ican Recovery and Reinvestment Tax Act of 2009 is 

14 amended— 

15 (A) in paragraph (1)— 

16 (i) by striking ‘‘section 25A(i)(6)’’ 

17 each place it appears and inserting ‘‘sec18 tion 25A(b)’’, 

19 (ii) by striking ‘‘with respect to tax20 able years beginning after 2008 and before 

21 2018’’ in subparagraph (A) and inserting 

22 ‘‘with respect to each taxable year’’, and 

23 (iii) by striking ‘‘for taxable years be24 ginning after 2008 and before 2018’’ in 


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1 subparagraph (B) and inserting ‘‘for each 

2 taxable year’’, 

3 (B) in paragraph (2), by striking ‘‘Section 

4 25A(i)(6)’’ and inserting ‘‘Section 25A(b)’’, and 

5 (C) in paragraph (3)(C), by striking ‘‘sub6 section (i)(6)’’ and inserting ‘‘subsection (b)’’. 

7 (13) The table of sections for subpart A of part 

8 IV of subchapter A of chapter 1 of the Internal Rev9 enue Code of 1986 is amended by striking the item 

10 relating to section 25A and inserting the following 

11 new item: 

‘‘Sec. 25A. American opportunity tax credit.’’. 

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

13 this section shall apply to taxable years beginning after 

14 December 31, 2014. 

15 SEC. 103. EXPANSION OF PELL GRANT EXCLUSION FROM 

16 GROSS INCOME. 

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

18 of the Internal Revenue Code of 1986 is amended— 

19 (1) by striking the period at the end and insert20 ing ‘‘, or’’, 

21 (2) by striking ‘‘received by an individual as a 

22 scholarship’’ and inserting the following: ‘‘received 

23 by an individual— 

24 ‘‘(A) as a scholarship’’, and 


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1 (3) by adding at the end the following new sub2 paragraph: 

3 ‘‘(B) as a Federal Pell Grant under section 

4 401 of the Higher Education Act of 1965 (20 

5 U.S.C. 1070a).’’. 

6 (b) EFFECTIVE DATE.—The amendments made by 

7 this section shall apply to taxable years beginning after 

8 December 31, 2014. 

9 SEC. 104. BUDGETARY EFFECTS. 

10 (a) STATUTORY PAY-AS-YOU-GO SCORECARDS.—The 

11 budgetary effects of this Act shall not be entered on either 

12 PAYGO scorecard maintained pursuant to section 4(d) of 

13 the Statutory Pay-As-You-Go Act of 2010. 

14 (b) SENATE PAYGO SCORECARDS.—The budgetary 

15 effects of this Act shall not be entered on any PAYGO 

16 scorecard maintained for purposes of section 201 of S. 

17 Con. Res. 21 (110th Congress). 

18 TITLE II—CHILD TAX CREDIT 

19 IMPROVEMENT ACT 

20 SEC. 201. SHORT TITLE. 

21 This title may be cited as the ‘‘Child Tax Credit Im22 provement Act of 2014’’. 


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1 SEC. 202. ELIMINATION OF MARRIAGE PENALTY IN CHILD 

2 TAX CREDIT; INFLATION ADJUSTMENT OF 

3 CREDIT AMOUNT AND PHASEOUT THRESH4 OLDS IN CHILD TAX CREDIT. 

5 (a) ELIMINATION OF MARRIAGE PENALTY.—Section 

6 24(b)(2) of the Internal Revenue Code of 1986 is amended 

7 by striking ‘‘means—’’ and all that follows and inserting 

8 ‘‘means $75,000 (twice such amount in the case of a joint 

9 return).’’. 

10 (b) INFLATION ADJUSTMENT OF CREDIT AMOUNT

11 AND PHASEOUT THRESHOLDS.—Section 24 of such Code 

12 is amended by adding at the end the following new sub13 section: 

14 ‘‘(g) INFLATION ADJUSTMENT.— 

15 ‘‘(1) IN GENERAL.—In the case of any taxable 

16 year beginning after 2014, the $1,000 amount in 

17 subsection (a) and the $75,000 amount in sub18 section (b)(2) shall each be increased by an amount 

19 equal to— 

20 ‘‘(A) such dollar amount, multiplied by 

21 ‘‘(B) the cost-of-living adjustment deter22 mined under section 1(f)(3) for the calendar 

23 year in which the taxable year begins, deter24 mined by substituting ‘calendar year 2013’ for 

25 ‘calendar year 1992’ in subparagraph (B) 

26 thereof. 


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1 ‘‘(2) ROUNDING.—Any increase determined 

2 under paragraph (1) shall be rounded— 

3 ‘‘(A) in the case of the $1,000 amount in 

4 subsection (a), to the nearest multiple of $50, 

5 and 

6 ‘‘(B) in the case of the $75,000 amount in 

7 subsection (b)(2), to the nearest multiple of 

8 $1,000.’’. 

9 (c) EFFECTIVE DATE.—The amendments made by 

10 this section shall apply to taxable years beginning after 

11 December 31, 2014. 

12 SEC. 203. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM 

13 THE REFUNDABLE PORTION OF THE CHILD 

14 TAX CREDIT. 

15 (a) IN GENERAL.—Subsection (d) of section 24 of the 

16 Internal Revenue Code of 1986 is amended by inserting 

17 after paragraph (4) the following new paragraph: 

18 ‘‘(5) IDENTIFICATION REQUIREMENT WITH RE19 SPECT TO TAXPAYER.— 

20 ‘‘(A) IN GENERAL.—Paragraph (1) shall 

21 not apply to any taxpayer for any taxable year 

22 unless the taxpayer includes the taxpayer’s so23 cial security number on the return of tax for 

24 such taxable year. 


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1 ‘‘(B) JOINT RETURNS.—In the case of a 

2 joint return, the requirement of subparagraph 

3 (A) shall be treated as met if the social security 

4 number of either spouse is included on such re5 turn.’’. 

6 (b) OMISSION TREATED AS MATHEMATICAL OR

7 CLERICAL ERROR.—Subparagraph (I) of section 

8 6213(g)(2) of such Code is amended to read as follows: 

9 ‘‘(I) an omission of a correct social secu10 rity number required under section 24(d)(5) 

11 (relating to refundable portion of child tax cred12 it), or a correct TIN required under section 

13 24(e) (relating to child tax credit), to be in14 cluded on a return,’’. 

15 (c) CONFORMING AMENDMENT.—Subsection (e) of 

16 section 24 of such Code is amended by inserting ‘‘WITH

17 RESPECT TO QUALIFYING CHILDREN’’ after ‘‘IDENTI18 FICATION REQUIREMENT’’ in the heading thereof. 

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

20 this section shall apply to taxable years beginning after 

21 the date of the enactment of this Act. 

22 SEC. 204. BUDGETARY EFFECTS. 

23 (a) STATUTORY PAY-AS-YOU-GO SCORECARDS.—The 

24 budgetary effects of this Act shall not be entered on either 


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1 PAYGO scorecard maintained pursuant to section 4(d) of 

2 the Statutory Pay-As-You-Go Act of 2010. 

3 (b) SENATE PAYGO SCORECARDS.—The budgetary 

4 effects of this Act shall not be entered on any PAYGO 

5 scorecard maintained for purposes of section 201 of S. 

6 Con. Res. 21 (110th Congress). 

Passed the House of Representatives July 24, 2014. 

Attest: KAREN L. HAAS, 

Clerk. 


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Calendar No. 493 

113TH CONGRESS 

2D SESSION H. R. 3393 

AN ACT 

To amend the Internal Revenue Code of 1986 to 

credit, and for other purposes. 1986 to make improvements to the child tax expenses, to amend the Internal Revenue Code of consolidate certain tax benefits for educational 

JULY 29, 2014 

Read the second time and placed on the calendar 


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