I 

111TH CONGRESS 

2D SESSION H. R. 5261 

To amend the Internal Revenue Code of 1986 to allow a deduction for 

tutoring expenses for elementary and secondary school students. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 11, 2010 

Mr. MCCOTTER 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 

deduction for tutoring expenses for elementary and secondary school students. 

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 ‘‘Student Enhancement 

5 Act of 2010’’. 

6 SEC. 2. SUPPLEMENTAL EDUCATION EXPENSES. 

7 (a) IN GENERAL.—Part VII of subchapter B of chap8 ter 1 of the Internal Revenue Code of 1986 (relating to 

9 additional itemized deductions for individuals) is amended 


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1 by redesignating section 224 as section 225 and by insert2 ing after section 223 the following new section: 

3 ‘‘SEC. 224. SUPPLEMENTAL EDUCATION EXPENSES. 

4 ‘‘(a) ALLOWANCE OF DEDUCTION.—In the case of an 

5 individual, there shall be allowed as a deduction an 

6 amount equal to the supplemental education expenses paid 

7 by the taxpayer during the taxable year. 

8 ‘‘(b) DOLLAR LIMITATION.—The amount allowed as 

9 a deduction under subsection (a) with respect to the tax10 payer for any taxable year shall not exceed $10,000. 

11 ‘‘(c) SUPPLEMENTAL EDUCATION EXPENSES.—For 

12 purposes of this section— 

13 ‘‘(1) IN GENERAL.—The term ‘supplemental 

14 education expenses’ means, with respect to an eligi15 ble student, expenses— 

16 ‘‘(A) not required for the enrollment or at17 tendance in an elementary or secondary school 

18 of the student, and 

19 ‘‘(B) for academic tutoring designed to 

20 supplement or enhance the education of such 

21 student, and any books, supplies, and other 

22 equipment related to such tutoring. 

23 ‘‘(2) ELIGIBLE STUDENT.—The term ‘eligible 

24 student’ means a student at a elementary or sec25 ondary school who is a dependent of the taxpayer 


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1 with respect to whom the taxpayer is allowed a de2 duction under section 151. 

3 ‘‘(d) SPECIAL RULES.— 

4 ‘‘(1) DENIAL OF DOUBLE BENEFIT.—No deduc5 tion shall be allowed under subsection (a) for any ex6 pense for which a credit or any other deduction is 

7 allowed to the taxpayer under any other provision of 

8 this chapter. 

9 ‘‘(2) IDENTIFICATION REQUIREMENT.—No de10 duction shall be allowed under subsection (a) to a 

11 taxpayer with respect to any supplemental education 

12 expenses unless the taxpayer includes on the return 

13 of tax for the taxable year the name and taxpayer 

14 identification number of the eligible student with re15 spect to whom such expenses were paid. 

16 ‘‘(3) NO DEDUCTION FOR MARRIED INDIVID17 UALS FILING SEPARATE RETURNS.—If the taxpayer 

18 is a married individual (within the meaning of sec19 tion 7703), this section shall apply only if the tax20 payer and the taxpayer’s spouse file a joint return 

21 for the taxable year.’’. 

22 (b) DEDUCTION ALLOWED WHETHER OR NOT TAX23 PAYER ITEMIZES OTHER DEDUCTIONS.—Subsection (a) 

24 of section 62 of the Internal Revenue Code of 1986 (definVerDate Mar 15 2010 02:43 May 12, 2010 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H5261.IH H5261

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1 ing adjusted gross income) is amended by inserting at the 

2 end the following new paragraph: 

3 ‘‘(22) SUPPLEMENTAL EDUCATION EX4 PENSES.—The deduction allowed by section 224.’’. 

5 (c) CLERICAL AMENDMENT.—The table of sections 

6 for part VII of subchapter B of chapter 1 of such Code 

7 is amended by striking the item relating to section 224 

8 and inserting the following new items: 

‘‘Sec. 224. Supplemental education expenses. 

‘‘Sec. 225. Cross reference.’’. 

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

10 this section shall apply to taxable years beginning after 

11 December 31, 2010. 

Æ 


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