I 
109TH CONGRESS 
2D SESSION 
H. R. 5230 
To amend the Internal Revenue Code of 1986 to allow a credit against 
tax for qualified elementary and secondary education tuition. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 27, 2006 
Mr. FOSSELLA (for himself, Mr. FEENEY, Mr. PAUL, Mr. LIPINSKI, Mrs. JO 
ANN DAVIS of Virginia, and Mr. SHADEGG) 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 
credit against tax for qualified elementary and secondary 
education tuition. 
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 ‘‘Tax and Education 
Assistance for Children (TEACH) Act of 2006’’. 
SEC. 2. CREDIT FOR QUALIFIED ELEMENTARY AND SEC-
ONDARY EDUCATION TUITION. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 (relating to nonrefundable personal credits) is 
amended by inserting after section 25D the following new 
section: 
‘‘SEC. 25E. QUALIFIED ELEMENTARY AND SECONDARY EDU-
CATION TUITION. 
‘‘(a) ALLOWANCE OF CREDIT.—There shall be al-
lowed as a credit against the tax imposed by this chapter 
for a taxable year an amount equal to the qualified ele-
mentary and secondary education tuition paid or incurred 
by the taxpayer during the taxable year. 
‘‘(b) DOLLAR LIMITATION.—The amount allowed as 
a credit under subsection (a) with respect to the taxpayer 
for any taxable year shall not exceed— 
‘‘(1) $4,500 in the case of a joint return, 
‘‘(2) $4,500 in the case of an individual who is 
not married, and 
‘‘(3) $2,250 in the case of a married individual 
filing a separate return. 
‘‘(c) QUALIFIED
ELEMENTARY
AND
SECONDARY 
EDUCATION TUITION.— 
‘‘(1) IN GENERAL.—The term ‘qualified elemen-
tary and secondary education tuition’ means ex-
penses for tuition which are incurred in connection 
with the enrollment or attendance of any dependent 
of the taxpayer with respect to whom the taxpayer 
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is allowed a deduction under section 151 as an ele-
mentary or secondary school student at a private or 
religious school. 
‘‘(2) SCHOOL.—The term ‘school’ means any 
school which provides elementary education or sec-
ondary education (kindergarten through grade 12), 
as determined under State law.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
of such Code is amended by inserting after the item relat-
ing to section 25D the following new item: 
‘‘Sec. 25E. Qualified elementary and secondary education tuition.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2006. 
Æ 
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