I 
108TH CONGRESS 
1ST SESSION H. R. 1575
To amend the Internal Revenue Code of 1986 to provide assistance with 
elementary and secondary educational costs to parents of children with 
disabilities. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 2, 2003
Mr. PAUL 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 
assistance with elementary and secondary educational 
costs to parents of children with disabilities.
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 ‘‘Help and Opportuni-
ties for Parents of Exceptional Children Act of 2003’’.
SEC. 2. CREDIT FOR ELEMENTARY AND SECONDARY EDU-
CATIONAL EXPENSES OF CHILDREN WITH 
DISABILITIES. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to nonrefundable personal credits) is 
amended by inserting after section 25B the following new 
section: 
‘‘SEC. 25C. CREDIT FOR ELEMENTARY AND SECONDARY 
EDUCATIONAL 
EXPENSES 
OF 
CHILDREN 
WITH DISABILITIES. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a credit against the tax imposed 
by this chapter for the taxable year an amount equal to 
the qualified educational expenses paid during such tax-
able year for elementary or secondary education of each 
child with a disability who is a dependent of the taxpayer 
with respect to whom the taxpayer is allowed a deduction 
under section 151. 
‘‘(b) LIMITATION.—The credit allowed by subsection 
(a) shall not exceed $3,000 per child with a disability for 
any taxable year. 
‘‘(c) DEFINITIONS.—For purposes of this section—
‘‘(1) QUALIFIED EDUCATIONAL EXPENSES.—
‘‘(A) IN
GENERAL.—The term ‘qualified 
educational expenses’ means cost of attendance
in connection with the elementary or secondary 
education of a student at a qualified edu-
cational institution. Under regulations pre-
scribed by the Secretary, rules similar to the 
rules relating to cost of attendance (within the 
meaning of section 472 of the Higher Edu-
cation Act of 1965 (20 U.S.C. 1087ll) (as in ef-
fect on the date of the enactment of this para-
graph) shall apply for purposes of the preceding 
sentence. 
‘‘(B) COORDINATION
WITH
EDUCATION 
SAVINGS ACCOUNTS.—The amount taken into 
account under subsection (a) with respect to a 
child shall be reduced by the amount of any dis-
tribution from any Coverdell education savings 
account of which such child is a beneficiary 
which is not includible in gross income for the 
taxable year by reason of section 530(d)(2)(A). 
‘‘(2) QUALIFIED EDUCATIONAL INSTITUTION.—
The term ‘qualified educational institution’ means 
any educational institution (including any private, 
parochial, religious, or home school) organized for 
the purpose of providing elementary or secondary 
education.
‘‘(3) CHILD
WITH
A
DISABILITY.—The term 
‘child with a disability’ shall have the same meaning 
as the meaning given to such term by section 602(3) 
of the Individuals with Disabilities Act (20 U.S.C. 
1401(3)). 
‘‘(d) ADJUSTMENTS FOR INFLATION.—
‘‘(1) IN GENERAL.—In the case of any taxable 
year beginning in a calendar year after 2003, the 
$3,000 amount contained in subsection (b) shall be 
increased by an amount equal to—
‘‘(A) $3,000, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins by sub-
stituting ‘calendar year 2002’ for ‘calendar year 
1992’ in subparagraph (B) thereof. 
‘‘(2) ROUNDING.—If any increase determined 
under paragraph (1) is not a multiple of $10, such 
increase shall be rounded to the next highest mul-
tiple of $10. 
‘‘(e) REGULATIONS.—The Secretary shall prescribe 
regulations to carry out this section, including regulations 
providing for claiming the credit under this section on 
form 1040EZ.’’.
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
of such Code is amended by inserting after the item relat-
ing to section 25B the following new item:
‘‘Sec. 25C. Credit for elementary and secondary educational ex-
penses of children with disabilities.’’.
(c) EFFECTIVE DATE.—The amendments made by 
this Act shall apply to taxable years beginning after De-
cember 31, 2002.
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