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[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5261 Introduced in House (IH)]

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.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Student Enhancement Act of 2010''.

SEC. 2. SUPPLEMENTAL EDUCATION EXPENSES.

    (a) In General.--Part VII of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to additional itemized 
deductions for individuals) is amended by redesignating section 224 as 
section 225 and by inserting after section 223 the following new 
section:

``SEC. 224. SUPPLEMENTAL EDUCATION EXPENSES.

    ``(a) Allowance of Deduction.--In the case of an individual, there 
shall be allowed as a deduction an amount equal to the supplemental 
education expenses paid by the taxpayer during the taxable year.
    ``(b) Dollar Limitation.--The amount allowed as a deduction under 
subsection (a) with respect to the taxpayer for any taxable year shall 
not exceed $10,000.
    ``(c) Supplemental Education Expenses.--For purposes of this 
section--
            ``(1) In general.--The term `supplemental education 
        expenses' means, with respect to an eligible student, 
        expenses--
                    ``(A) not required for the enrollment or attendance 
                in an elementary or secondary school of the student, 
                and
                    ``(B) for academic tutoring designed to supplement 
                or enhance the education of such student, and any 
                books, supplies, and other equipment related to such 
                tutoring.
            ``(2) Eligible student.--The term `eligible student' means 
        a student at a elementary or secondary school who is a 
        dependent of the taxpayer with respect to whom the taxpayer is 
        allowed a deduction under section 151.
    ``(d) Special Rules.--
            ``(1) Denial of double benefit.--No deduction shall be 
        allowed under subsection (a) for any expense for which a credit 
        or any other deduction is allowed to the taxpayer under any 
        other provision of this chapter.
            ``(2) Identification requirement.--No deduction shall be 
        allowed under subsection (a) to a taxpayer with respect to any 
        supplemental education expenses unless the taxpayer includes on 
        the return of tax for the taxable year the name and taxpayer 
        identification number of the eligible student with respect to 
        whom such expenses were paid.
            ``(3) No deduction for married individuals filing separate 
        returns.--If the taxpayer is a married individual (within the 
        meaning of section 7703), this section shall apply only if the 
        taxpayer and the taxpayer's spouse file a joint return for the 
        taxable year.''.
    (b) Deduction Allowed Whether or Not Taxpayer Itemizes Other 
Deductions.--Subsection (a) of section 62 of the Internal Revenue Code 
of 1986 (defining adjusted gross income) is amended by inserting at the 
end the following new paragraph:
            ``(22) Supplemental education expenses.--The deduction 
        allowed by section 224.''.
    (c) Clerical Amendment.--The table of sections for part VII of 
subchapter B of chapter 1 of such Code is amended by striking the item 
relating to section 224 and inserting the following new items:

``Sec. 224. Supplemental education expenses.
``Sec. 225. Cross reference.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2010.
                                 <all>
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