I 
108TH CONGRESS 
1ST SESSION 
H. R. 385
To amend the Internal Revenue Code of 1986 to allow a credit against 
income tax for contributions to charitable organizations which provide 
scholarships for children to attend elementary and secondary schools. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 27, 2003
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 income tax for contributions to charitable 
organizations which provide scholarships for children to 
attend 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 ‘‘Leave No Child Behind 
Tax Credit Act of 2003’’.
SEC. 2. CREDIT FOR CONTRIBUTIONS TO CHARITABLE OR-
GANIZATIONS 
WHICH 
PROVIDE 
SCHOLAR-
SHIPS FOR STUDENTS ATTENDING ELEMEN-
TARY 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 TO CHARITABLE 
ORGANIZATIONS WHICH PROVIDE SCHOLAR-
SHIPS FOR STUDENTS ATTENDING ELEMEN-
TARY 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 the qualified char-
itable contributions of the taxpayer for the taxable year. 
‘‘(b) MAXIMUM CREDIT.—The credit allowed by sub-
section (a) for any taxable year shall not exceed $250 
($500, in the case of a joint return). 
‘‘(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 amount allowable as a deduction 
under section 170 (determined without regard to
‘‘(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 to charitable organizations 
which provide scholarships for students attending 
elementary and secondary schools.’’.
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2002. 
SEC. 3. CONSTITUTIONAL AUTHORITY. 
The Constitutional authority upon which this Act 
rests is the power of Congress to lay and collect taxes and 
to regulate commerce with foreign nations and among the
several States and with the Indian tribes, as set forth in 
section 8 of Article I of the United States Constitution.
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