I 

118TH CONGRESS 

1ST SESSION H. R. 6702 

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

credit for elementary and secondary school supply expenses. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 11, 2023 

Mr. LAWLER 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 elementary and secondary school 

supply expenses. 

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

3 SECTION 1. CREDIT FOR ELEMENTARY AND SECONDARY 

4 SCHOOL SUPPLY EXPENSES. 

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 before section 26 the fol8 lowing new section: 

2 

•HR 6702 IH

1 ‘‘SEC. 25F. ELEMENTARY AND SECONDARY SCHOOL SUP2 PLIES. 

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

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

5 by this chapter for the taxable year an amount equal to 

6 the eligible elementary and secondary school supply ex7 penses paid or incurred by the taxpayer during the taxable 

8 year. 

9 ‘‘(b) LIMITATIONS.— 

10 ‘‘(1) DOLLAR LIMITATION.—The credit allowed 

11 under subsection (a) for the taxable year shall not 

12 exceed $200. 

13 ‘‘(2) INCOME LIMITATION.— 

14 ‘‘(A) IN GENERAL.—The amount allowable 

15 as a credit under subsection (a) for any taxable 

16 year shall be reduced (but not below zero) by an 

17 amount which bears the same ratio to the 

18 amount so allowable (determined without re19 gard to this paragraph but with regard to para20 graph (1)) as— 

21 ‘‘(i) the amount (if any) by which the 

22 taxpayer’s modified adjusted gross income 

23 exceeds $150,000, bears to 

24 ‘‘(ii) $65,000. 

25 ‘‘(B) MODIFIED ADJUSTED GROSS IN26 COME.—For purposes of this paragraph, the 

3 

•HR 6702 IH

1 term ‘modified adjusted gross income’ means 

2 the adjusted gross income of the taxpayer for 

3 the taxable year increased by any amount ex4 cluded from gross income under section 911, 

5 931, or 933. 

6 ‘‘(c) ELIGIBLE ELEMENTARY AND SECONDARY

7 SCHOOL SUPPLY EXPENSES.—For purposes of this sec8 tion, the term ‘eligible elementary and secondary school 

9 supply expenses’ means expenses for books, supplies, and 

10 other equipment which are paid or incurred in the connec11 tion with the enrollment or attendance of a dependent of 

12 the taxpayer (with respect to whom the taxpayer is allowed 

13 a deduction under section 151(c)) as an elementary or sec14 ondary school student at a public, private, or religious 

15 school. 

16 ‘‘(d) COORDINATION WITH COVERDELL EDUCATION

17 SAVINGS ACCOUNTS.—The taxpayer shall not take into 

18 account any eligible elementary and secondary school sup19 ply expenses under subsection (a) to the extent such ex20 penses are taken into account as qualified education ex21 penses under section 530(d)(2)(A).’’. 

22 (b) CLERICAL AMENDMENT.—The table of sections 

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

24 of such Code is amended by inserting before the item re25 lating to section 26 the following new item: 

‘‘Sec. 25F. Elementary and secondary school supplies.’’. 

4 

•HR 6702 IH

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

2 this section shall apply to taxable years beginning after 

3 December 31, 2023. 

Æ