I 

109TH CONGRESS 

1ST SESSION H. R. 495 

To amend the Internal Revenue Code of 1986 to provide a tax credit for 

the costs of college textbooks. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 1, 2005 

Mr. RYAN of Ohio 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 provide 

a tax credit for the costs of college textbooks. 

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 ‘‘College Textbook Tax 

5 Credit Act’’. 

6 SEC. 2. CREDIT FOR COSTS OF COLLEGE TEXTBOOKS. 

7 (a) IN GENERAL.—Subpart A of part IV of sub8 chapter A of chapter 1 of the Internal Revenue Code of 

9 1986 (relating to nonrefundable personal credits) is 
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1 amended by inserting after section 25B the following new 

2 section: 

3 ‘‘SEC. 25C. COLLEGE TEXTBOOKS. 

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

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

6 by this chapter an amount equal to the amount paid or 

7 incurred by such individual during the taxable year for 

8 qualified college textbooks which are used primarily by a 

9 qualified individual. 

10 ‘‘(b) LIMITATION.—The credit allowed under sub11 section (a) for any taxable year shall not exceed $1,000. 

12 ‘‘(c) QUALIFIED INDIVIDUAL.—For purposes of this 

13 section, the term ‘qualified individual’ means the taxpayer, 

14 the taxpayer’s spouse, or any dependent of the taxpayer 

15 with respect to whom the taxpayer is allowed a deduction 

16 under section 151, but only while such individual is an 

17 eligible student (as defined in section 25A(b)(3)). 

18 ‘‘(d) QUALIFIED COLLEGE TEXTBOOKS.—For pur19 poses of this section, the term ‘qualified college textbook’ 

20 means any book which is required for the course of study 

21 the student is pursuing. 

22 ‘‘(e) SPECIAL RULES.— 

23 ‘‘(1) IDENTIFICATION REQUIREMENT.—No 

24 credit shall be allowed under subsection (a) to a tax25 payer with respect to qualified college textbooks pri-
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1 marily used by a qualified individual unless the tax2 payer includes the name and taxpayer identification 

3 number of such individual on the return of tax for 

4 the taxable year. 

5 ‘‘(2) NO CREDIT FOR MARRIED INDIVIDUALS

6 FILING SEPARATE RETURNS.—If the taxpayer is a 

7 married individual (within the meaning of section 

8 7703) this section shall apply only if the taxpayer 

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

10 taxable year. 

11 ‘‘(3) TREATMENT OF EXPENSES PAID BY DE12 PENDENT.—If a deduction under section 151 with 

13 respect to an individual is allowed to another tax14 payer for a taxable year beginning in the calendar 

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

16 ‘‘(A) no credit shall be allowed under sub17 section (a) to such individual for such individ18 ual’s taxable year, and 

19 ‘‘(B) amounts paid by such individual for 

20 qualified college textbooks during such individ21 ual’s taxable year shall be treated for purposes 

22 of this section as paid by such other taxpayer.’’. 

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

24 for such subpart is amended by inserting after the item 

25 relating to section 25B the following new item: 

‘‘Sec. 25C. College textbooks.’’. 
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1 (c) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to amounts paid or incurred in tax3 able years beginning after the date of the enactment of 

4 this Act. 

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