I 

111TH CONGRESS 

1ST SESSION H. R. 4391 

To amend the Internal Revenue Code of 1986 to exclude from an employee’s 

gross income any employer-provided supplemental instructional services 

assistance, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 16, 2009 

Mr. PASCRELL 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 exclude 

from an employee’s gross income any employer-provided 

supplemental instructional services assistance, 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. SHORT TITLE. 

4 This Act may be cited as the ‘‘Affordable Tutoring 

5 of Our Children Act’’. 


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1 SEC. 2. EXCLUSION OF EMPLOYER-PROVIDED SUPPLE2 MENTAL INSTRUCTIONAL SERVICES ASSIST3 ANCE. 

4 (a) IN GENERAL.—Section 129 of the Internal Rev5 enue Code of 1986 (relating to dependent care assistance 

6 programs) is amended— 

7 (1) by inserting ‘‘and supplemental instruc8 tional services assistance’’ after ‘‘dependent care as9 sistance’’ each place it appears (except in sub10 sections (d)(4) and (e)(1) thereof), and 

11 (2) by inserting ‘‘and supplemental instruc12 tional services’’ after ‘‘dependent care services’’ both 

13 places it appears in subsection (a)(2). 

14 (b) SUPPLEMENTAL INSTRUCTIONAL SERVICES AS15 SISTANCE.—Section 129(e) of the Internal Revenue Code 

16 of 1986 (relating to definitions and services) is amended 

17 by redesignating paragraphs (2) through (9) as para18 graphs (3) through (10), respectively, and by inserting 

19 after paragraph (1) the following new paragraph: 

20 ‘‘(2) SUPPLEMENTAL INSTRUCTIONAL SERVICES

21 ASSISTANCE.— 

22 ‘‘(A) IN GENERAL.—The term ‘supple23 mental instructional services assistance’ means 

24 the payment of, or provision of, supplemental 

25 instructional services to an employee’s depend26 ent (as defined in subsection (a)(1) of section 


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1 152, determined without regard to subsection 

2 (c)(1)(C) thereof) who— 

3 ‘‘(i) has attained the age of 5 but not 

4 the age of 19 as of the close of the cal5 endar year in which the taxable year of the 

6 employee begins, and 

7 ‘‘(ii) has not obtained a high school 

8 diploma or been awarded a general edu9 cation degree. 

10 ‘‘(B) SUPPLEMENTAL INSTRUCTIONAL

11 SERVICES.—The term ‘supplemental instruc12 tional services’ means instructional or other 

13 academic enrichment services which are— 

14 ‘‘(i) in addition to instruction provided 

15 during the school day, 

16 ‘‘(ii) specifically designed to increase 

17 the academic achievement of such depend18 ent, 

19 ‘‘(iii) in the core academic studies of 

20 English, reading or language arts, mathe21 matics, science, foreign languages, civics 

22 and government, economics, arts, social 

23 studies, and geography, and 


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1 ‘‘(iv) provided by a State certified in2 structor or by a State recognized or pri3 vately accredited organization.’’. 

4 (c) NO EXCLUSION FOR SUPPLEMENTAL INSTRUC5 TIONAL SERVICES ASSISTANCE PROVIDED TO HIGHLY

6 COMPENSATED EMPLOYEES.—Section 129(a)(2)(A) of 

7 the Internal Revenue Code of 1986 (relating to limitation 

8 of exclusion) is amended by inserting ‘‘, except that no 

9 amount may be excluded under paragraph (1) for supple10 mental instructional services paid or incurred by an em11 ployee who is a highly compensated employee (within the 

12 meaning of section 414(q))’’ after ‘‘individual)’’. 

13 (d) CONFORMING AMENDMENTS.— 

14 (1) Section 21(b)(2)(A) of the Internal Revenue 

15 Code of 1986 is amended by adding at the end the 

16 following new sentence: ‘‘Such term shall not include 

17 any amount paid for supplemental instructional serv18 ices (as defined in section 129(e)(2)(B)).’’. 

19 (2) The second sentence of section 21(c) of 

20 such Code is amended by inserting ‘‘of dependent 

21 care assistance’’ after ‘‘aggregate amount’’. 

22 (3) Section 6051(a)(9) of such Code is amended 

23 by inserting ‘‘and supplemental instructional services 

24 assistance’’ after ‘‘dependent care assistance’’ both 

25 places it appears. 


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1 (e) CLERICAL AMENDMENTS.— 

2 (1) The heading for section 129 of the Internal 

3 Revenue Code of 1986 is amended by inserting 

4 ‘‘AND SUPPLEMENTAL INSTRUCTIONAL SERV5 ICES ASSISTANCE’’ after ‘‘ASSISTANCE’’. 

6 (2) The item relating to section 129 in the table 

7 of sections for part III of subchapter B of chapter 

8 1 of such Code is amended by inserting ‘‘and supple9 mental instructional services assistance’’ after ‘‘as10 sistance’’. 

11 (f) EFFECTIVE DATE.—The amendments made by 

12 this section shall apply to taxable years beginning after 

13 December 31, 2009. 

Æ 


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