I 
108TH CONGRESS 
1ST SESSION 
H. R. 120
To amend the Internal Revenue Code of 1986 to allow a credit against 
income tax for contributions for scholarships to attend elementary and 
secondary schools, for upgrading elementary and secondary school facili-
ties, and for expenses related to technology for elementary and secondary 
schools. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 7, 2003
Mr. HOEKSTRA 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 income tax for contributions for scholar-
ships to attend elementary and secondary schools, for 
upgrading elementary and secondary school facilities, and 
for expenses related to technology for elementary and 
secondary schools.
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 ‘‘Voluntary Opportuni-
ties for Increasing Contributions to Education Act’’.
SEC. 2. CREDIT FOR CONTRIBUTIONS FOR THE BENEFIT OF 
ELEMENTARY AND SECONDARY SCHOOLS. 
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 30B. CREDIT FOR CONTRIBUTIONS FOR THE BENEFIT 
OF ELEMENTARY AND SECONDARY SCHOOLS. 
‘‘(a) ALLOWANCE OF CREDIT.—There shall be al-
lowed as a credit against the tax imposed by this chapter 
for the taxable year an amount equal to 75 percent of the 
qualified charitable contributions of the taxpayer for the 
taxable year. 
‘‘(b) MAXIMUM CREDIT.—
‘‘(1) INDIVIDUALS.—In the case of a taxpayer 
other than a corporation, the credit allowed by sub-
section (a) for any taxable year shall not exceed 
$500 ($1,000 in the case of a joint return). 
‘‘(2) CORPORATIONS.—In the case of a corpora-
tion, the credit allowed by subsection (a) shall not 
exceed $100,000. 
‘‘(c) QUALIFIED CHARITABLE CONTRIBUTION.—For 
purposes of this section—
‘‘(1) IN GENERAL.—The term ‘qualified chari-
table contribution’ means, with respect to any tax-
able year, the aggregate amount allowable as a de-
duction under section 170 (determined without re-
gard to subsection (d)(1)) for cash contributions—
‘‘(A) to a school tuition organization, 
‘‘(B) for the improvement, renovation, or 
construction of a school facility that is used pri-
marily to provide education at the elementary 
or secondary level, and 
‘‘(C) for the acquisition of computer tech-
nology or equipment (as defined in subpara-
graph (E)(i) of section 170(e)(6)), or for train-
ing related to the use of such technology or 
equipment, for use in a school facility described 
in subparagraph (B). 
‘‘(2) SCHOOL TUITION ORGANIZATION.—
‘‘(A) IN GENERAL.—The term ‘school tui-
tion organization’ means any organization 
which—
‘‘(i) is described in section 170(c)(2), 
‘‘(ii) allocates at least 90 percent of 
its gross income and contributions and 
gifts to elementary and secondary school 
scholarships, and 
‘‘(iii) awards scholarships to any stu-
dent who is eligible for free or reduced cost 
lunch under the school program established
under the Richard B. Russell National 
School Lunch Act. 
‘‘(B) 
ELEMENTARY
AND
SECONDARY 
SCHOOL SCHOLARSHIP.—The term ‘elementary 
and secondary school scholarship’ means any 
scholarship excludable from gross income under 
section 117 for expenses related to education at 
or below the 12th grade. 
‘‘(3) SCHOOL FACILITY.—The term ‘school fa-
cility’ shall not include any stadium or other facility 
primarily used for athletic contests or exhibitions or 
other events for which admission is charged to the 
general public. 
‘‘(d) SPECIAL RULES.—
‘‘(1) DENIAL OF DOUBLE BENEFIT.—No deduc-
tion shall be allowed under this chapter for any con-
tribution for which credit is allowed under this sec-
tion. 
‘‘(2) APPLICATION
WITH
OTHER
CREDITS.—
The credit allowable under subsection (a) for any 
taxable year shall not exceed the excess (if any) of—
‘‘(A) the regular tax for the taxable year, 
reduced by the sum of the credits allowable 
under subpart A and the preceding sections of 
this subpart, over
‘‘(B) the tentative minimum tax for the 
taxable year. 
‘‘(3) CONTROLLED GROUPS.—All persons who 
are treated as one employer under subsection (a) or 
(b) of section 52 shall be treated as 1 taxpayer for 
purposes of this section. 
‘‘(e) ELECTION TO HAVE CREDIT NOT APPLY.—A 
taxpayer may elect to have this section not apply for any 
taxable year.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart B of part IV of subchapter A of chapter 1 
of such Code is amended by adding at the end the fol-
lowing new item:
‘‘Sec. 30B. Credit for contributions for the benefit of elementary 
and secondary schools.’’.
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2003.
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