I 

113TH CONGRESS 

2D SESSION H. R. 5779 

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

elementary and secondary private school tuition, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 2, 2014 

Mr. BENTIVOLIO (for himself, Mr. BROUN of Georgia, and Mr. STOCKMAN) 

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 deduction for elementary and secondary private school 

tuition, and for other purposes. 

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

3 SECTION 1. DEDUCTION FOR ELEMENTARY AND SEC4 ONDARY PRIVATE SCHOOL TUITION. 

5 (a) IN GENERAL.—Part VII of subchapter A of chap6 ter 1 of the Internal Revenue Code of 1986 is amended 

7 by redesignating section 224 as section 225, and by insert8 ing after section 223 the following new section: 


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1 ‘‘SEC. 224. ELEMENTARY AND SECONDARY PRIVATE 

2 SCHOOL TUITION. 

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

4 individual, there shall be allowed as a deduction for the 

5 taxable year with respect to each dependent for whom the 

6 taxpayer is allowed a deduction under section 151 an 

7 amount equal to the qualified expenses paid or incurred 

8 during the taxable year. 

9 ‘‘(b) LIMITATION.—The amount allowed as a deduc10 tion under subsection (a) for a taxable year with respect 

11 to a dependent shall not exceed $10,000. 

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

13 section— 

14 ‘‘(1) IN GENERAL.—The term ‘qualified ex15 penses’ means expenses for tuition, fees, books, sup16 plies, and other equipment which are incurred in 

17 connection with the enrollment or attendance of an 

18 individual as an elementary or secondary school stu19 dent at a private institutional day or residential 

20 school, including a parochial school, or a home 

21 school (without regard to whether a home school is 

22 treated as a private school or home school under 

23 State law), that provides elementary or secondary 

24 education, as determined under State law. 


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1 ‘‘(2) SPECIAL RULE FOR HOME SCHOOLING.— 

2 In the case of a home school, the term ‘qualified ex3 penses’ does not include tuition.’’. 

4 (b) DEDUCTION ALLOWED ABOVE-THE-LINE.—Sub5 section (a) of section 62 of the Internal Revenue Code of 

6 1986 is amended by inserting after paragraph (21) the 

7 following new paragraph: 

8 ‘‘(22) PRIVATE EDUCATION DEDUCTION.—The 

9 deduction allowed by section 224.’’. 

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

11 for part VII of subchapter A of chapter 1 of the Internal 

12 Revenue Code of 1986 is amended by striking the item 

13 relating to section 224 and by inserting the following new 

14 items: 

‘‘Sec. 224. Elementary and secondary private school tuition.’’. 

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

16 this section shall apply to amounts paid or incurred in tax17 able years beginning after December 31, 2014. 

Æ 


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