I 

118TH CONGRESS 

1ST SESSION H. R. 609 

To amend the Internal Revenue Code of 1986 to allow a refundable credit 

against income tax for tuition expenses incurred for each qualifying 

child of the taxpayer in attending public or private elementary or secondary school. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 27, 2023 

Mr. SMITH of New Jersey 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 

refundable credit against income tax for tuition expenses 

incurred for each qualifying child of the taxpayer in 

attending public or private elementary or secondary 

school. 

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 ‘‘Education, Achieve5 ment, and Opportunity Act’’. 

6 SEC. 2. FINDINGS. 

7 Congress finds the following: 


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1 (1) Private schools supplement the public school 

2 system and are a vital component of our Nation’s 

3 school network. 

4 (2) The public school system was created to 

5 serve students, not the other way around. Children 

6 should have the opportunity to attend the school sys7 tem that is most conducive to developing their abili8 ties, and parents have the right to choose the public 

9 or private school that best meets their child’s indi10 vidual needs. 

11 SEC. 3. CREDIT FOR ELEMENTARY AND SECONDARY EDU12 CATION EXPENSES. 

13 (a) IN GENERAL.—Subpart C of part IV of sub14 chapter A of chapter 1 of the Internal Revenue Code of 

15 1986 (relating to refundable credits) is amended by insert16 ing after section 36C the following new section: 

17 ‘‘SEC. 36D. ELEMENTARY AND SECONDARY EDUCATION EX18 PENSES. 

19 ‘‘(a) ALLOWANCE OF CREDIT.— 

20 ‘‘(1) IN GENERAL.—In the case of an indi21 vidual, there shall be allowed as a credit against the 

22 tax imposed by this subtitle for the taxable year the 

23 amount of the qualified education expenses paid by 

24 the taxpayer during the taxable year for each quali25 fying child of the taxpayer. 


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1 ‘‘(2) AMOUNT PER CHILD.—The amount of 

2 credit allowable under paragraph (1) for any taxable 

3 year with respect to the qualified education expenses 

4 of each qualifying child of the taxpayer shall not ex5 ceed $10,000. 

6 ‘‘(b) LIMITATION BASED ON ADJUSTED GROSS IN7 COME.— 

8 ‘‘(1) IN GENERAL.—The amount of the credit 

9 allowable under subsection (a) (after the application 

10 of subsection (a)(2)) shall be reduced (but not below 

11 zero) by $50 for each $1,000 (or fraction thereof) by 

12 which the taxpayer’s modified adjusted gross income 

13 exceeds the threshold amount. 

14 ‘‘(2) DEFINITIONS AND SPECIAL RULES.—For 

15 purposes of this paragraph (1)— 

16 ‘‘(A) THRESHOLD AMOUNT.—The term 

17 ‘threshold amount’ means— 

18 ‘‘(i) $150,000 in the case of a joint 

19 return, and 

20 ‘‘(ii) $75,000 in any other case. 

21 ‘‘(B) MODIFIED ADJUSTED GROSS IN22 COME.—The term ‘modified adjusted gross in23 come’ means adjusted gross income increased 

24 by any amount excluded from gross income 

25 under section 911, 931, or 933. 


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1 ‘‘(C) MARITAL STATUS.—Marital status 

2 shall be determined under section 7703. 

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

4 ‘‘(1) QUALIFYING CHILD.—The term ‘qualifying 

5 child’ has the meaning given such term in section 

6 24(c). 

7 ‘‘(2) QUALIFIED EDUCATION EXPENSES.— 

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

9 education expenses’ means amounts paid for— 

10 ‘‘(i) tuition and fees required for the 

11 enrollment or attendance of a student at a 

12 qualified educational institution, and 

13 ‘‘(ii) so much of the following non-tui14 tion expenses as does not exceed $1,500: 

15 ‘‘(I) Computers, educational soft16 ware, computer support services, and 

17 books required for courses of instruc18 tion at a qualified educational institu19 tion. 

20 ‘‘(II) Academic tutoring (by a 

21 person other than the taxpayer). 

22 ‘‘(III) Special needs services for 

23 qualifying children who are children 

24 with disabilities (as such term is de25 fined in section 602(3) of the IndividVerDate Sep 11 2014 16:17 Feb 12, 2023 Jkt 039200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H609.IH H609

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1 uals with Disabilities Education Act 

2 (20 U.S.C. 1401(3))). 

3 ‘‘(IV) Fees for transportation 

4 services to and from a private school, 

5 if the transportation is provided by 

6 the school and the school charges a 

7 fee for the transportation. 

8 ‘‘(V) Academic testing services. 

9 ‘‘(B) AMOUNTS EXCLUDED.—The term 

10 does not include special school fees for nonaca11 demic purposes, including fees for student ac12 tivities, athletics, insurance, school uniforms, 

13 and nonacademic after-school activities. 

14 ‘‘(3) QUALIFIED EDUCATIONAL INSTITUTION.— 

15 The term ‘qualified educational institution’ means 

16 any public, charter, private, parochial, or religious 

17 school organized for the purpose of providing ele18 mentary or secondary education, or both, without re19 gard to the religious nature, character, affiliation, 

20 mission, beliefs, or exercise of such school. 

21 ‘‘(d) ADJUSTMENT FOR COVERDELL SAVINGS AC22 COUNT DISTRIBUTIONS.—The amount of qualified edu23 cation expenses taken into account under subsection (a) 

24 with respect to an individual for a taxable year shall be 

25 reduced (before the application of subsection (b)) by the 


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1 sum of any amounts not includible in gross income under 

2 section 530(d)(2) for such taxable year by reason of the 

3 qualified elementary and secondary education expenses (as 

4 defined in section 530(b)(3)) of such individual for such 

5 taxable year.’’. 

6 (b) TECHNICAL AMENDMENTS.— 

7 (1) Paragraph (2) of section 1324(b) of title 

8 31, United States Code, is amended by inserting 

9 ‘‘36D,’’ after ‘‘36B,’’. 

10 (2) The table of sections for subpart C of part 

11 IV of subchapter A of chapter 1 of the Internal Rev12 enue Code of 1986 is amended by inserting after the 

13 item relating to section 36C the following new item: 

‘‘Sec. 36D. Elementary and secondary education expenses.’’. 

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

15 this section shall apply to taxable years beginning after 

16 the date of the enactment of this Act. 

Æ 


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