I 

111TH CONGRESS 

2D SESSION H. R. 5557 

To amend the Internal Revenue Code of 1986 to allow an increased credit 

against tax for tuition and related expenses of certain individuals age 

55 and older. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 17, 2010 

Ms. GIFFORDS (for herself and Mr. LATHAM) 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 an 

increased credit against tax for tuition and related expenses of certain individuals age 55 and older. 

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 ‘‘Back to School Act 

5 of 2010’’. 

6 SEC. 2. BACK TO SCHOOL CREDIT. 

7 (a) IN GENERAL.—Section 25A of such Code is 

8 amended by redesignating subsection (j) as subsection (k) 


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1 and by inserting after subsection (i) the following new sub2 section: 

3 ‘‘(j) BACK TO SCHOOL CREDIT.— 

4 ‘‘(1) AMOUNT OF CREDIT.—In lieu of the credit 

5 allowed under subsection (a), on the election of an 

6 eligible individual, there shall be allowed as a credit 

7 against the tax imposed by this chapter for the tax8 able year an amount equal to the sum of— 

9 ‘‘(A) so much of the qualified tuition and 

10 related expenses paid by the taxpayer during 

11 the taxable year (for education furnished during 

12 any academic period beginning in such taxable 

13 year) as does not exceed $2,000, plus 

14 ‘‘(B) 25 percent of such expenses so paid 

15 as exceeds $2,000 but does not exceed $4,000. 

16 ‘‘(2) LIMITATION BASED ON MODIFIED AD17 JUSTED GROSS INCOME.— 

18 ‘‘(A) IN GENERAL.—The amount which 

19 would (but for this paragraph) be taken into ac20 count under paragraph (1) for the taxable year 

21 shall be reduced (but not below zero) by the 

22 amount determined under subparagraph (B). 

23 ‘‘(B) AMOUNT OF REDUCTION.—The 

24 amount determined under this subparagraph is 

25 the amount which bears the same ratio to the 


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1 amount which would be so taken into account 

2 as— 

3 ‘‘(i) the excess of— 

4 ‘‘(I) the taxpayer’s modified ad5 justed gross income for such taxable 

6 year, over 

7 ‘‘(II) the applicable amount 

8 under subparagraph (D), bears to 

9 ‘‘(ii) $10,000 ($20,000 in the case of 

10 a joint return). 

11 ‘‘(C) MODIFIED ADJUSTED GROSS IN12 COME.—For purposes of this paragraph, the 

13 term ‘modified adjusted gross income’ means 

14 the adjusted gross income of the taxpayer for 

15 the taxable year increased by any amount ex16 cluded from gross income under section 911, 

17 931, or 933. 

18 ‘‘(D) APPLICABLE AMOUNT.—The applica19 ble amount under this subparagraph is— 

20 ‘‘(i) in the case of a joint return, 200 

21 percent of the dollar amount in effect 

22 under clause (ii) for the taxable year, and 

23 ‘‘(ii) in any other case, $60,000. 

24 ‘‘(3) DEFINITIONS.—For purposes of this sub25 section— 


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1 ‘‘(A) ELIGIBLE INDIVIDUAL.—The term 

2 ‘eligible individual’ means any individual— 

3 ‘‘(i) who has attained the age of 55, 

4 and 

5 ‘‘(ii) with respect to whom qualified 

6 tuition and related expenses have not been 

7 paid during the 5-taxable year period end8 ing with the taxable year immediately pre9 ceding the first taxable year for which such 

10 individual elects the application of this 

11 subsection. 

12 ‘‘(B) QUALIFIED TUITION AND RELATED

13 EXPENSES.—Notwithstanding subsection (f), 

14 the term ‘qualified tuition and related expense’ 

15 means any expense of a type which is taken 

16 into account in determining the cost of attend17 ance (as defined in section 472 of the Higher 

18 Education Act of 1965, as in effect on the date 

19 of the enactment of this section) of a student 

20 who is— 

21 ‘‘(i) the taxpayer, or 

22 ‘‘(ii) the taxpayer’s spouse. 

23 ‘‘(4) INFLATION ADJUSTMENT.— 

24 ‘‘(A) CREDIT LIMITATION.— 


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1 ‘‘(i) IN GENERAL.—In the case of a 

2 taxable year beginning after 2011, each of 

3 the $2,000 amounts and the $4,000 

4 amount under paragraph (1) shall be in5 creased by an amount equal to— 

6 ‘‘(I) such dollar amount, multi7 plied by 

8 ‘‘(II) the cost-of-living adjust9 ment determined under section 1(f)(3) 

10 for the calendar year in which the tax11 able year begins, determined by sub12 stituting ‘calendar year 2010’ for ‘cal13 endar year 1992’ in subparagraph (B) 

14 thereof. 

15 ‘‘(ii) ROUNDING.—If any amount as 

16 adjusted under clause (i) is not a multiple 

17 of $100, such amount shall be rounded to 

18 the next lowest multiple of $100. 

19 ‘‘(B) INCOME LIMITS.— 

20 ‘‘(i) IN GENERAL.—In the case of a 

21 taxable year beginning after 2011, the 

22 $80,000 amount in paragraph (2)(D)(ii) 

23 shall each be increased by an amount equal 

24 to— 


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1 ‘‘(I) such dollar amount, multi2 plied by 

3 ‘‘(II) the cost-of-living adjust4 ment determined under section 1(f)(3) 

5 for the calendar year in which the tax6 able year begins, determined by sub7 stituting ‘calendar year 2010’ for ‘cal8 endar year 1992’ in subparagraph (B) 

9 thereof. 

10 ‘‘(ii) ROUNDING.—If any amount as 

11 adjusted under clause (i) is not a multiple 

12 of $1,000, such amount shall be rounded 

13 to the next lowest multiple of $1,000. 

14 ‘‘(5) DENIAL OF CREDIT IF STUDENT CON15 VICTED OF A FELONY DRUG OFFENSE.—A rule simi16 lar to the rule of subsection (b)(2)(D) shall apply for 

17 purposes of this subsection.’’. 

18 (b) ADJUSTMENT FOR CERTAIN SCHOLARSHIPS, 

19 ETC.—Paragraph (2) of section 25A(g) of such Code is 

20 amended— 

21 (1) by inserting ‘‘or (j)’’ after ‘‘subsection (a)’’, 

22 and 

23 (2) by inserting ‘‘, and paragraphs (1) and (2) 

24 of subsection (j)’’ after ‘‘and (d)’’. 


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1 (c) TREATMENT OF EXPENSES PAID BY DEPEND2 ENT.—Subparagraph (A) of section 25A(g)(3) of such 

3 Code is amended by inserting ‘‘or (j)’’ after ‘‘subsection 

4 (a)’’. 

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

6 this section shall apply to taxable years beginning after 

7 December 31, 2010. 

Æ 


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