I 

108TH CONGRESS 

2D SESSION H. R. 4243

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

the costs of college textbooks. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 28, 2004

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. CREDIT FOR COSTS OF COLLEGE TEXTBOOKS. 

4 (a) IN GENERAL.—Subpart A of part IV of sub5 chapter A of chapter 1 of the Internal Revenue Code of 

6 1986 (relating to nonrefundable personal credits) is 

7 amended by inserting after section 25B the following new 

8 section: 
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1 ‘‘SEC. 25C. COLLEGE TEXTBOOKS. 

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

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

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

5 incurred by such individual during the taxable year for 

6 qualified college textbooks which are used primarily by a 

7 qualified individual. 

8 ‘‘(b) LIMITATION.—The credit allowed under sub9 section (a) for any taxable year shall not exceed $1,000. 

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

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

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

13 with respect to whom the taxpayer is allowed a deduction 

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

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

16 ‘‘(d) QUALIFIED COLLEGE TEXTBOOKS.—For pur17 poses of this section, the term ‘qualified college textbook’ 

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

19 the student is pursuing. 

20 ‘‘(e) SPECIAL RULES.—

21 ‘‘(1) IDENTIFICATION REQUIREMENT.—No 

22 credit shall be allowed under subsection (a) to a tax23 payer with respect to qualified college textbooks pri24 marily used by a qualified individual unless the tax25 payer includes the name and taxpayer identification 
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1 number of such individual on the return of tax for 

2 the taxable year. 

3 ‘‘(2) NO CREDIT FOR MARRIED INDIVIDUALS

4 FILING SEPARATE RETURNS.—If the taxpayer is a 

5 married individual (within the meaning of section 

6 7703) this section shall apply only if the taxpayer 

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

8 taxable year. 

9 ‘‘(3) TREATMENT OF EXPENSES PAID BY DE10 PENDENT.—If a deduction under section 151 with 

11 respect to an individual is allowed to another tax12 payer for a taxable year beginning in the calendar 

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

14 ‘‘(A) no credit shall be allowed under sub15 section (a) to such individual for such individ16 ual’s taxable year, and 

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

18 qualified college textbooks during such individ19 ual’s taxable year shall be treated for purposes 

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

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

22 for such subpart is amended by inserting after the item 

23 relating to section 25B the following new item:

‘‘Sec. 25C. College textbooks.’’.

24 (c) EFFECTIVE DATE.—The amendments made by 

25 this section shall apply to amounts paid or incurred in tax-
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1 able years beginning after the date of the enactment of 

2 this Act.

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