I 
109TH CONGRESS 
1ST SESSION 
H. R. 495 
To amend the Internal Revenue Code of 1986 to provide a tax credit for 
the costs of college textbooks. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 1, 2005 
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. 
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 ‘‘College Textbook Tax 
Credit Act’’. 
SEC. 2. CREDIT FOR COSTS OF COLLEGE TEXTBOOKS. 
(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 25B the following new 
section: 
‘‘SEC. 25C. COLLEGE TEXTBOOKS. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a credit against the tax imposed 
by this chapter an amount equal to the amount paid or 
incurred by such individual during the taxable year for 
qualified college textbooks which are used primarily by a 
qualified individual. 
‘‘(b) LIMITATION.—The credit allowed under sub-
section (a) for any taxable year shall not exceed $1,000. 
‘‘(c) QUALIFIED INDIVIDUAL.—For purposes of this 
section, the term ‘qualified individual’ means the taxpayer, 
the taxpayer’s spouse, or any dependent of the taxpayer 
with respect to whom the taxpayer is allowed a deduction 
under section 151, but only while such individual is an 
eligible student (as defined in section 25A(b)(3)). 
‘‘(d) QUALIFIED COLLEGE TEXTBOOKS.—For pur-
poses of this section, the term ‘qualified college textbook’ 
means any book which is required for the course of study 
the student is pursuing. 
‘‘(e) SPECIAL RULES.— 
‘‘(1) 
IDENTIFICATION
REQUIREMENT.—No 
credit shall be allowed under subsection (a) to a tax-
payer with respect to qualified college textbooks pri-
marily used by a qualified individual unless the tax-
payer includes the name and taxpayer identification 
number of such individual on the return of tax for 
the taxable year. 
‘‘(2) NO
CREDIT
FOR
MARRIED
INDIVIDUALS 
FILING SEPARATE RETURNS.—If the taxpayer is a 
married individual (within the meaning of section 
7703) this section shall apply only if the taxpayer 
and the taxpayer’s spouse file a joint return for the 
taxable year. 
‘‘(3) TREATMENT OF EXPENSES PAID BY DE-
PENDENT.—If a deduction under section 151 with 
respect to an individual is allowed to another tax-
payer for a taxable year beginning in the calendar 
year in which such individual’s taxable year begins— 
‘‘(A) no credit shall be allowed under sub-
section (a) to such individual for such individ-
ual’s taxable year, and 
‘‘(B) amounts paid by such individual for 
qualified college textbooks during such individ-
ual’s taxable year shall be treated for purposes 
of this section as paid by such other taxpayer.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for such subpart is amended by inserting after the item 
relating to section 25B the following new item: 
‘‘Sec. 25C. College textbooks.’’.
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred in tax-
able years beginning after the date of the enactment of 
this Act. 
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