I 
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 sec-
ondary school students. 
Be it enacted by the Senate and House of Representa-
tives 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 chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
additional itemized deductions for individuals) is amended 
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by redesignating section 224 as section 225 and by insert-
ing 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 tax-
payer 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 eligi-
ble student, expenses— 
‘‘(A) not required for the enrollment or at-
tendance 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 sec-
ondary school who is a dependent of the taxpayer 
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with respect to whom the taxpayer is allowed a de-
duction under section 151. 
‘‘(d) SPECIAL RULES.— 
‘‘(1) DENIAL OF DOUBLE BENEFIT.—No deduc-
tion shall be allowed under subsection (a) for any ex-
pense for which a credit or any other deduction is 
allowed to the taxpayer under any other provision of 
this chapter. 
‘‘(2) IDENTIFICATION REQUIREMENT.—No de-
duction 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 re-
spect to whom such expenses were paid. 
‘‘(3) NO
DEDUCTION
FOR
MARRIED
INDIVID-
UALS FILING SEPARATE RETURNS.—If the taxpayer 
is a married individual (within the meaning of sec-
tion 7703), this section shall apply only if the tax-
payer and the taxpayer’s spouse file a joint return 
for the taxable year.’’. 
(b) DEDUCTION ALLOWED WHETHER OR NOT TAX-
PAYER ITEMIZES OTHER DEDUCTIONS.—Subsection (a) 
of section 62 of the Internal Revenue Code of 1986 (defin-
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ing adjusted gross income) is amended by inserting at the 
end the following new paragraph: 
‘‘(22) 
SUPPLEMENTAL
EDUCATION
EX-
PENSES.—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. 
Æ 
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