‘‘(A) THRESHOLD
AMOUNT.—The term 
‘threshold amount’ means— 
‘‘(i) $150,000 in the case of a joint 
return, and 
‘‘(ii) $75,000 in any other case. 
‘‘(B) MODIFIED
ADJUSTED
GROSS
IN-
COME.—The term ‘modified adjusted gross in-
come’ means adjusted gross income increased 
by any amount excluded from gross income 
under section 911, 931, or 933. 
‘‘(C) MARITAL
STATUS.—Marital status 
shall be determined under section 7703. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFYING CHILD.—The term ‘qualifying 
child’ has the meaning provided by section 24(c). 
‘‘(2) QUALIFIED EDUCATION EXPENSES.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
education expenses’ means amounts paid for— 
‘‘(i) tuition and fees required for the 
enrollment or attendance of a student at a 
qualified educational institution, 
‘‘(ii) computers, educational software, 
computer support services, and books re-
quired for courses of instruction at a quali-
fied educational institution, 
VerDate Nov 24 2008 
04:37 Apr 17, 2010
Jkt 089200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H5060.IH
H5060
smartinez on DSKB9S0YB1PROD with BILLS
‘‘(iii) academic tutoring (by a person 
other than the taxpayer), 
‘‘(iv) special needs services for quali-
fying children with disabilities (within the 
meaning of the Americans With Disabil-
ities Act of 1990), 
‘‘(v) fees for transportation services to 
and from a private school, if the transpor-
tation is provided by the school and the 
school charges a fee for the transportation, 
and 
‘‘(vi) academic testing services. 
‘‘(B) AMOUNTS
EXCLUDED.—The term 
does not include special school fees for nonaca-
demic purposes, including fees for student ac-
tivities, athletics, insurance, school uniforms, 
and nonacademic after-school activities. 
‘‘(3) QUALIFIED EDUCATIONAL INSTITUTION.— 
The term ‘qualified educational institution’ means— 
‘‘(A) an elementary school or secondary 
school (as such terms are defined in section 
9101 of the Elementary and Secondary Edu-
cation Act of 1965 (20 U.S.C. 7801), or 
VerDate Nov 24 2008 
04:37 Apr 17, 2010
Jkt 089200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H5060.IH
H5060
smartinez on DSKB9S0YB1PROD with BILLS
‘‘(B) any private, parochial, or religious 
school organized for the purpose of providing el-
ementary or secondary education, or both. 
‘‘(d) ADJUSTMENT FOR COVERDELL SAVINGS AC-
COUNT DISTRIBUTIONS.—The amount of qualified edu-
cation expenses taken into account under subsection (a) 
with respect to an individual for a taxable year shall be 
reduced (before the application of subsection (b)) by the 
sum of any amounts not includible in gross income under 
section 530(d)(2) for such taxable year by reason of the 
qualified elementary and secondary education expenses (as 
defined in section 530(b)(3)) of such individual for such 
taxable year.’’. 
(b) TECHNICAL AMENDMENTS.— 
(1) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting 
‘‘36D,’’ after ‘‘36C,’’. 
(2) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986 is amended by striking the last 
item and inserting the following new items: 
‘‘Sec. 36D. Elementary and secondary education expenses.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
VerDate Nov 24 2008 
04:37 Apr 17, 2010
Jkt 089200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6301
E:\BILLS\H5060.IH
H5060
smartinez on DSKB9S0YB1PROD with BILLS