I 
113TH CONGRESS 
2D SESSION 
H. R. 5779 
To amend the Internal Revenue Code of 1986 to provide a deduction for 
elementary and secondary private school tuition, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 2, 2014 
Mr. BENTIVOLIO (for himself, Mr. BROUN of Georgia, and Mr. STOCKMAN) 
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 deduction for elementary and secondary private school 
tuition, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. DEDUCTION FOR ELEMENTARY AND SEC-
ONDARY PRIVATE SCHOOL TUITION. 
(a) IN GENERAL.—Part VII of subchapter A of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by redesignating section 224 as section 225, and by insert-
ing after section 223 the following new section: 
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‘‘SEC. 
224. 
ELEMENTARY 
AND 
SECONDARY 
PRIVATE 
SCHOOL TUITION. 
‘‘(a) ALLOWANCE OF DEDUCTION.—In the case of an 
individual, there shall be allowed as a deduction for the 
taxable year with respect to each dependent for whom the 
taxpayer is allowed a deduction under section 151 an 
amount equal to the qualified expenses paid or incurred 
during the taxable year. 
‘‘(b) LIMITATION.—The amount allowed as a deduc-
tion under subsection (a) for a taxable year with respect 
to a dependent shall not exceed $10,000. 
‘‘(c) QUALIFIED EXPENSES.—For purposes of this 
section— 
‘‘(1) IN
GENERAL.—The term ‘qualified ex-
penses’ means expenses for tuition, fees, books, sup-
plies, and other equipment which are incurred in 
connection with the enrollment or attendance of an 
individual as an elementary or secondary school stu-
dent at a private institutional day or residential 
school, including a parochial school, or a home 
school (without regard to whether a home school is 
treated as a private school or home school under 
State law), that provides elementary or secondary 
education, as determined under State law. 
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‘‘(2) SPECIAL RULE FOR HOME SCHOOLING.— 
In the case of a home school, the term ‘qualified ex-
penses’ does not include tuition.’’. 
(b) DEDUCTION ALLOWED ABOVE-THE-LINE.—Sub-
section (a) of section 62 of the Internal Revenue Code of 
1986 is amended by inserting after paragraph (21) the 
following new paragraph: 
‘‘(22) PRIVATE EDUCATION DEDUCTION.—The 
deduction allowed by section 224.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for part VII of subchapter A of chapter 1 of the Internal 
Revenue Code of 1986 is amended by striking the item 
relating to section 224 and by inserting the following new 
items: 
‘‘Sec. 224. Elementary and secondary private school tuition.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred in tax-
able years beginning after December 31, 2014. 
Æ 
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