I 
112TH CONGRESS 
1ST SESSION 
H. R. 954 
To amend the Internal Revenue Code of 1986 to allow individuals a credit 
against income tax for tuition and related expenses for public and non-
public elementary and secondary education. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 8, 2011 
Mr. PAUL 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 indi-
viduals a credit against income tax for tuition and re-
lated expenses for public and nonpublic elementary and 
secondary education. 
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 ‘‘Family Education 
Freedom Act of 2011’’. 
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SEC. 2. CREDIT FOR TUITION AND RELATED EXPENSES 
FOR PUBLIC AND NONPUBLIC ELEMENTARY 
AND SECONDARY EDUCATION. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to nonrefundable personal credits) is 
amended by inserting after section 25D the following new 
section: 
‘‘SEC. 25E. TUITION AND RELATED EXPENSES FOR PUBLIC 
AND NONPUBLIC ELEMENTARY AND SEC-
ONDARY EDUCATION. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax 
imposed by this chapter for the taxable year an amount 
equal to the qualified educational expenses paid during 
such taxable year for the elementary or secondary edu-
cation of any dependent (as defined in section 152) of the 
taxpayer at a qualified educational institution. 
‘‘(b) LIMITATION.—The credit allowed by this section 
shall not exceed $5,000 per student for any taxable year. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED
EDUCATIONAL
EXPENSES.— 
The term ‘qualified educational expenses’ means cost 
of attendance in connection with the elementary or 
secondary education of the student at a qualified 
educational institution. Under regulations prescribed 
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by the Secretary, rules similar to the rules relating 
to cost of attendance (within the meaning of section 
472 of the Higher Education Act of 1965 (20 
U.S.C. 1087ll) (as in effect on the date of the enact-
ment of this paragraph) shall apply for purposes of 
the preceding sentence. 
‘‘(2) QUALIFIED EDUCATIONAL INSTITUTION.— 
The term ‘qualified educational institution’ means 
any educational institution (including any private, 
parochial, religious, or home school) organized for 
the purpose of providing elementary or secondary 
education, or both. 
‘‘(d) COST-OF-LIVING ADJUSTMENT.— 
‘‘(1) IN GENERAL.—In the case of any taxable 
year beginning in a calendar year after 2011, the 
$5,000 amount contained in subsection (b) shall be 
increased by an amount equal to— 
‘‘(A) $5,000, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins by sub-
stituting ‘calendar year 2010’ for ‘calendar year 
1992’ in subparagraph (B) thereof. 
‘‘(2) ROUNDING.—If any increase determined 
under paragraph (1) is not a multiple of $10, such 
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