‘‘SEC. 222A. STEM QUALIFIED HIGHER EDUCATION EX-
PENSES. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a deduction an amount equal to 
the STEM higher education expenses paid by the taxpayer 
during the taxable year. 
‘‘(b) STEM HIGHER EDUCATION EXPENSES.—For 
purposes of this section, the term ‘STEM higher education 
expense’ means any expense of a type which is taken into 
account in determining the cost of attendance (as defined 
in section 472 of the Higher Education Act of 1965 (20 
U.S.C. 1087ll)) at an eligible educational institution with 
respect to the attendance of an individual— 
‘‘(1) at such institution for the academic period 
for which the deduction under this section is being 
determined, 
‘‘(2) majoring in a course of study at such in-
stitution leading to an associate degree or higher 
in— 
‘‘(A) science, technology, engineering, or 
mathematics (within the meaning of section 
131(g)(4) of the Higher Education Act of 1965 
(20 U.S.C. 1015(g)(4)), or 
‘‘(B) education with a focus on any area 
described in subparagraph (A), and 
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‘‘(3) who at all times during such period is 
making satisfactory academic progress (as defined in 
section 668.34 of title 34, Code of Federal Regula-
tions, or any successor regulation) in the pursuit of 
such degree. 
‘‘(c) DEFINITION AND SPECIAL RULES.—For pur-
poses of this section— 
‘‘(1) ELIGIBLE EDUCATIONAL INSTITUTION.— 
The term ‘eligible educational institution’ has the 
meaning given the term ‘institution of higher edu-
cation’ in section 102 of the Higher Education Act 
of 1965 (20 U.S.C. 1002). 
‘‘(2) ROOM AND BOARD INCLUDED FOR STU-
DENTS WHO ARE AT LEAST HALF-TIME.—Subsection 
(a) shall not apply to any costs of an individual for 
room and board while attending an eligible edu-
cational institution, unless such individual is an eli-
gible individual (as defined in section 25A(b)(3)). 
‘‘(3) CARRYFORWARD
OF
UNUSED
DEDUC-
TION.—If for any taxable year the deduction allow-
able under subsection (a) exceeds the taxpayer’s tax-
able income (determined without regard to this sec-
tion), the amount of STEM higher education ex-
penses of the taxpayer attributable to such excess 
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shall be treated as STEM higher education expenses 
paid by the taxpayer in the succeeding taxable year. 
‘‘(4) IDENTIFICATION REQUIREMENT.—No de-
duction shall be allowed under subsection (a) to a 
taxpayer with respect to STEM higher education ex-
penses of an individual unless the taxpayer includes 
the name and taxpayer identification number of the 
individual on the return of tax for the taxable year. 
‘‘(5) CERTAIN
PREPAYMENTS
ALLOWED.—If 
STEM higher education expenses are paid by the 
taxpayer during a taxable year for an academic pe-
riod which begins during the first 3 months fol-
lowing such taxable year, such academic period shall 
be treated for purposes of this section as beginning 
during such taxable year. 
‘‘(6) COORDINATION WITH OTHER EDUCATION 
INCENTIVES.— 
‘‘(A) DENIAL
OF
DEDUCTION
IF
OTHER 
CREDIT ELECTED.—No deduction shall be al-
lowed under subsection (a) for any taxable year 
with respect to the STEM higher education ex-
penses with respect to an individual if the tax-
payer or any other person elects to have section 
25A apply with respect to such individual for 
such year. 
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‘‘(B) COORDINATION WITH EXCLUSIONS.— 
The total amount of STEM higher education 
expenses shall be reduced by the amount of 
such expenses taken into account in deter-
mining any amount excluded under section 135, 
529(c), or 530(d)(2). For purposes of the pre-
ceding sentence, the amount taken into account 
in determining the amount excluded under sec-
tion 529(c)(1) shall not include that portion of 
the distribution which represents a return of 
any contributions to the plan. 
‘‘(7) ADJUSTMENT
FOR
CERTAIN
SCHOLAR-
SHIPS.—Rules similar to the rules of 25A(g)(2) shall 
apply for purposes of this section. 
‘‘(8) DEPENDENTS.—No deduction shall be al-
lowed under subsection (a) to any individual with re-
spect to whom a deduction under section 151 is al-
lowable to another taxpayer for a taxable year begin-
ning in the calendar year in which such individual’s 
taxable year begins. 
‘‘(9) NONRESIDENT ALIENS.—If the taxpayer is 
a nonresident alien individual for any portion of the 
taxable year, this section shall only apply if such in-
dividual is treated as a resident alien of the United 
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States for purposes of this chapter by reason of an 
election under subsection (g) or (h) of section 6013. 
‘‘(d) TERMINATION.—This section shall not apply to 
taxable years beginning more than 10 years after the date 
of the enactment of the STEM Education Opportunity 
Act.’’. 
(b) DEDUCTION ALLOWED WHETHER OR NOT TAX-
PAYER ITEMIZES OTHER DEDUCTIONS.—Subsection (a) 
of section 62 of such Code is amended by inserting after 
paragraph (21) the following new paragraph: 
‘‘(22) STEM QUALIFIED HIGHER EDUCATION 
EXPENSES.—The deduction allowed by section 
222A.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for part VII of subchapter B of chapter 1 of such Code 
is amended by inserting after the item relating to section 
222 the following new item: 
‘‘Sec. 222A. STEM qualified higher education expenses.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to payments made in taxable years 
beginning after the date of the enactment of this Act. 
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SEC. 3. CREDITS FOR CERTAIN CONTRIBUTIONS BENEFIT-
TING SCIENCE, TECHNOLOGY, ENGINEERING, 
AND MATHEMATICS EDUCATION AT THE ELE-
MENTARY AND SECONDARY SCHOOL LEVEL. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to business related credits) is amended by 
adding at the end the following new section: 
‘‘SEC. 45S. CONTRIBUTIONS BENEFITTING SCIENCE, TECH-
NOLOGY, ENGINEERING, AND MATHEMATICS 
EDUCATION AT THE ELEMENTARY AND SEC-
ONDARY SCHOOL LEVEL. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
elementary and secondary school STEM contributions 
credit determined under this section for the taxable year 
is an amount equal to the qualified STEM contributions 
made by the taxpayer during the taxable year to one or 
more elementary or secondary schools. 
‘‘(b) MAXIMUM CREDIT.— 
‘‘(1) PER TAXPAYER.—The amount of qualified 
STEM contributions made to any school which may 
be taken into account under this section by the tax-
payer for the taxable year shall not exceed the por-
tion of the limitation under paragraph (2) which is 
allocated by such school to the taxpayer for such 
year. 
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