I 
111TH CONGRESS 
2D SESSION 
H. R. 6455 
To amend the Internal Revenue Code of 1986 to permanently extend the 
American opportunity tax credit increases made to the Hope Scholarship 
Credit. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 29, 2010 
Mr. FATTAH 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 permanently 
extend the American opportunity tax credit increases 
made to the Hope Scholarship Credit. 
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 ‘‘American Opportunity 
Tax Credit Extension Act of 2010’’. 
SEC. 2. INCREASES IN HOPE SCHOLARSHIP CREDIT MADE 
PERMANENT. 
(a) IN GENERAL.—Subparagraphs (A) and (B) of 
section 25A(b)(1) of the Internal Revenue Code of 1986 
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(relating to Hope Scholarship Credit) are amended to read 
as follows: 
‘‘(A) 100 percent of so much of the quali-
fied tuition and related expenses paid by the 
taxpayer during the taxable year (for education 
furnished to the eligible student during any 
academic period beginning in such taxable year) 
as does not exceed $2,000, plus 
‘‘(B) 25 percent of such expenses so paid 
as exceeds $2,000 but does not exceed the ap-
plicable limit.’’. 
(b) CREDIT ALLOWED FOR FIRST 4 YEARS OF POST- 
SECONDARY EDUCATION.—Subparagraphs (A) and (C) of 
section 25A(b)(2) of such Code are amended by striking 
‘‘2’’ each place it appears and inserting ‘‘4’’. 
(c) QUALIFIED TUITION AND RELATED EXPENSES 
TO INCLUDE REQUIRED COURSE MATERIALS.—Subpara-
graph (A) of section 25A(f)(1) of such Code is amended 
by striking ‘‘and fees’’ and inserting ‘‘, fees, and course 
materials’’. 
(d) INCREASE IN AGI LIMITS.— 
(1) IN
GENERAL.—Paragraph (2) of section 
25A(d) of such Code is amended to read as follows: 
‘‘(2) AMOUNT OF REDUCTION.— 
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‘‘(A) HOPE SCHOLARSHIP CREDIT.—In the 
case of the Hope Scholarship Credit, the 
amount determined under this paragraph is the 
amount which bears the same ratio to the credit 
which would be determined under subsection 
(a)(1) (without regard to this subsection) as— 
‘‘(i) the excess of— 
‘‘(I) the taxpayer’s modified ad-
justed gross income for such taxable 
year, over 
‘‘(II) $80,000 ($160,000 in the 
case of a joint return), bears to 
‘‘(ii) $10,000 ($20,000 in the case of 
a joint return). 
‘‘(B) LIFETIME
LEARNING
CREDIT.—In 
the case of the Lifetime Learning Credit, the 
amount determined under this paragraph is the 
amount which bears the same ratio to the credit 
which would be determined under subsection 
(a)(2) (without regard to this subsection) as— 
‘‘(i) the excess of— 
‘‘(I) the taxpayer’s modified ad-
justed gross income for such taxable 
year, over 
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‘‘(II) $40,000 ($80,000 in the 
case of a joint return), bears to 
‘‘(ii) $10,000 ($20,000 in the case of 
a joint return).’’. 
(2) CONFORMING AMENDMENTS TO INFLATION 
ADJUSTMENTS.— 
(A) AMOUNT OF CREDIT.—Subparagraph 
(A) of section 25A(h)(1) of such Code is 
amended— 
(i) by striking ‘‘2001’’ and inserting 
‘‘2010’’, 
(ii) by striking ‘‘calendar year 2000’’ 
and inserting ‘‘calendar year 2009’’, and 
(iii) by striking ‘‘$1,000’’ and insert-
ing ‘‘$2,000’’. 
(B) INCOME LIMITS.— 
(i) Paragraph (2) of section 25A(h) of 
such Code is amended by redesignating 
subparagraphs (A) and (B) as subpara-
graphs (B) and (C), respectively, and by 
inserting before subparagraph (B) (as so 
redesignated) the following new subpara-
graph: 
‘‘(A) HOPE SCHOLARSHIP CREDIT.—In the 
case of a taxable year beginning after 2010, the 
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