In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

[Q]: SECTION 1. SHORT TITLE; REFERENCES TO HIGHER EDUCATION ACT OF 1965.

    (a) Short Title.--This Act may be cited as the ``Higher Education 
Assistance Improvement Act''.
    (b) References to Higher Education Act of 1965.--Except as 
otherwise expressly provided, whenever in this Act an amendment or 
reference is expressed in terms of an amendment to, or reference to, a 
section or other provision, the reference shall be considered to be 
made to a section or other provision of the Higher Education Act of 
1965.

SEC. 2. ADDITIONAL PROGRAM FUNDING AUTHORIZATIONS.

    (a) Pell Grants.--Section 401(b)(2)(A) (20 U.S.C. 1070(b)(2)(A)) is 
amended by striking clauses (iv) and (v) and inserting the following:
            ``(iv) $7,500 for academic year 2002-2003; and
            ``(v) $7,900 for academic year 2003-2004,''.
    (b) TRIO.--Section 402A(f) (20 U.S.C. 1070a-11(f)) is amended by 
striking ``$700,000,000 for fiscal year 1999, and such sums as may be 
necessary for each of the 4 succeeding fiscal years'' and inserting 
``$1,460,000,000 for fiscal year 2002 and such sums as may be necessary 
for the succeeding fiscal year''.
    (c) GEAR UP.--Section 404H (20 U.S.C. 1070a-28) is amended by 
striking ``$200,000,000 for fiscal year 1999 and such sums as may be 
necessary for each of the 4 succeeding fiscal years'' and inserting 
``$590,000,000 for fiscal year 2002 and such sums as may be necessary 
for the succeeding fiscal year''.
    (d) Supplemental Education Opportunity Grants.--Section 413A(b) (20 
U.S.C. 1070b(b)) is amended by striking ``$675,000,000 for fiscal year 
1999 and such sums as may be necessary for the 4 succeeding fiscal 
years'' and inserting ``$1,300,000,000 for fiscal year 2002 and such 
sums as may be necessary for the succeeding fiscal year''.
    (e) Graduate Assistance in Areas of National Need.--Section 716 (20 
U.S.C. 1135e) is amended by striking ``$35,000,000 for fiscal year 1999 
and such sums as may be necessary for each of the 4 succeeding fiscal 
years'' and inserting ``$62,000,000 for fiscal year 2002 and such sums 
as may be necessary for the succeeding fiscal year''.
    (f) Thurgood Marshall.--Section 721(h) (20 U.S.C. 1136(h)) is 
amended by striking ``$5,000,000 for fiscal year 1999 and each of the 4 
succeeding fiscal years'' and inserting ``$8,000,000 for fiscal year 
2002 and such sums as may be necessary for the succeeding fiscal 
year''.

SEC. 3. ADDITIONAL APPROPRIATIONS MANDATE.

    It is the sense of Congress that the appropriations for the 
following higher education programs should be increased as follows:
            (1) LEAP.--The appropriations under section 415A(b)(1) (20 
        U.S.C. 1070c(b)(1)) should be doubled to at least $110,000,000 
        for fiscal year 2002 and such sums as may be necessary for the 
        succeeding fiscal year.
            (2) CAMPIS.--The appropriations under section 419N(g) (20 
        U.S.C. 1070e(g)) should be doubled to at least $50,000,000 for 
        fiscal year 2002 and such sums as may be necessary for the 
        succeeding fiscal year.
            (3) Work-study.--The appropriations under section 441(b) 
        (42 U.S.C. 2751(b)) should be increased to at least 
        $1,050,000,000 for fiscal year 2002 and such sums as may be 
        necessary for the succeeding fiscal year.
            (4) National health service corps scholarship and loan 
        repayment programs.--The appropriations under sections 338A and 
        338B of the Public Health Service Act (42 U.S.C. 254l, 254l-1) 
        should be doubled to at least $175,850,000 for fiscal year 2002 
        and such sums as may be necessary for the succeeding fiscal 
        year.
            (5) Perkins loans.--The appropriations under section 
        461(b)(1) (20 U.S.C. 1087aa(b)(1)) should be doubled to at 
        least $200,000,000 for fiscal year 2002 and such sums as may be 
        necessary for the succeeding fiscal year, and the amount 
        available under section 465 for loan cancellation should be 
        doubled to at least $120,000,000 for fiscal year 2002 and such 
        sums as may be necessary for the succeeding fiscal year.
            (6) Javits fellowships.--The appropriations under section 
        705 (20 U.S.C. 1134d) should be increased to at least 
        $20,000,000 for fiscal year 2002 and such sums as may be 
        necessary for the succeeding fiscal year.

SEC. 4. LOAN FORGIVENESS.

    (a) Expansion of Eligibility.--
            (1) Elimination of new borrower restrictions.--
                    (A) FFEL program.--Section 428J(b) (20 U.S.C. 1078-
                10(b)) is amended by striking ``for any new borrower on 
                or after October 1, 1998, who'' and inserting ``for any 
                borrower who performs the qualifying service on or 
                after October 1, 1998, and who''.
                    (B) Federal direct loan program.--Section 460(b)(1) 
                of such Act (20 U.S.C. 1087j(b)(1)) is amended by 
                striking ``for any new borrower on or after October 1, 
                1998, who'' and inserting ``for any borrower who 
                performs the qualifying service on or after October 1, 
                1998, and who''.
            (2) Expansion of eligible service; eliminating delay in 
        service benefit.--
                    (A) FFEL program.--Section 428J(b)(1) is amended to 
                read as follows:
            ``(1) has been engaged--
                    ``(A) in any service that qualifies for 
                cancellation of Federal Perkins Loans under section 
                465(a)(2);
                    ``(B) in full-time employment in service to 
                economically disadvantaged individuals or communities, 
                child and elder care services, social work, public 
                prosecutors and defenders, and police, fire, and rescue 
                services, as defined by the Secretary; or
                    ``(C) in full-time employment in any service that 
                the Secretary recognizes by regulation as providing 
                public service that is comparable to the services 
                described in subparagraph (A) or (B); and''.
                    (B) Federal direct loan program.--Section 
                460(b)(1)(A) (20 U.S.C. 1087j(b)(1)(A)) is amended to 
                read as follows:
                    ``(A) has been engaged--
                            ``(i) in any service that qualifies for 
                        cancellation of Federal Perkins Loans under 
                        section 465(a)(2); or
                            ``(ii) in full-time employment in service 
                        to economically disadvantaged individuals or 
                        communities, child and elder care services, 
                        social work, public prosecutors and defenders, 
                        and police, fire, and rescue services, as 
                        defined by the Secretary;
                            ``(iii) in full-time employment in any 
                        service that the Secretary recognizes by 
                        regulation as providing public service that is 
                        comparable to the services described in clause 
                        (i) or (ii); and''.
                    (C) Perkins loans.--Section 465(a)(2) is amended by 
                adding after the last sentence thereof the following 
                new sentence: ``Whenever the Secretary acts pursuant to 
                section 428J(b)(1)(B) or (C) or 460(b)(1)(A)(ii) or 
                (iii) to recognize by regulation or define additional 
                services as comparable qualifying services under such 
                sections, the Secretary shall, by regulation, recognize 
                such services as qualifying services for purposes of 
                this section.''.
    (b) Amount and Rate of Repayment.--
            (1) FFEL program.--Section 428J(c) (20 U.S.C. 1078-10(c)) 
        is amended by striking paragraph (1) and inserting the 
        following:
            ``(1) Amount and rate of repayment.--The Secretary shall 
        repay the aggregate of the loan obligation on a loan made under 
        section 428 or 428H that is outstanding after the completion of 
        the first complete year of qualifying service described in 
        subsection (b)(1) for which the borrower seeks repayment under 
        this section. Such amount shall be repaid at the rate of one-
        third of such amount for each of the first three years of such 
        service.''.
            (2) Federal direct loan program.--Section 460(c) of such 
        Act (20 U.S.C. 1087j(c)) is amended by striking paragraph (1) 
        and inserting the following:
            ``(1) Amount and rate of repayment.--The Secretary shall 
        cancel the aggregate of the loan obligation on a loan made 
        under section 428 or 428H that is outstanding after the 
        completion of the first complete year of qualifying service 
        described in subsection (b)(1)(A). Such amount shall be 
        canceled at the rate of one-third of such amount for each of 
        the first three years of such service.''.
            (3) Perkins loans.--Section 465(a) (20 U.S.C. 1087ee(a)) is 
        amended by striking paragraph (3)(A) and inserting the 
        following:
    ``(3)(A) The percent of a loan which shall be canceled under 
paragraph (1) of this subsection is at the rate of 33\1/3\ percent for 
each of 3 years of service described in paragraph (2).''.
[A]: Higher Education Assistance Improvement Act - Amends the Higher Education Act of 1965 (HEA) to increase funds available for the provision of student financial assistance.Increases the maximum individual Pell grant amount to: (1) $7,500 for academic year 2002-2003; and (2) $7,900 for academic year 2003-2004.Increases amounts authorized to be appropriated for FY 2002 and 2003 under the HEA student assistance provisions: (1) Federal TRIO programs; (2) Gaining Early Awareness and Readiness for Undergraduate Programs (GEAR UP); (3) supplemental education opportunity grants; (4) graduate assistance in areas of national need; and (5) Thurgood Marshall legal educational opportunity program.Expresses the sense of Congress that appropriations for the following higher education programs should be increased by specified amounts for FY 2002 and as necessary for FY 2003: (1) Leveraging Educational Assistance Partnership (LEAP); (2) Child Care Access Means Parents in School (CAMPIS); (3) work-study; (4) National Health Service Corps scholarship and loan repayment programs; (5) Perkins loans; and (6) Javits fellowships.Expands eligibility under the Federal Family Education Loan (FFEL), Federal direct loan, and Federal Perkins loan programs by: (1) eliminating certain new borrower restrictions; (2) expanding eligible service; and (3) eliminating delays in service benefit. Directs the Secretary of Education to repay or cancel certain amounts of loan obligations under those HEA student loan programs.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Skilled Workforce Enhancement Act of 
2001''.

SEC. 2. CREDIT FOR EXPENSES FOR LONG-TERM TRAINING OF EMPLOYEES IN 
              HIGHLY SKILLED SMALL BUSINESS TRADES.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to business-related 
credits) is amended by adding at the end the following new section:

``SEC. 45E. EXPENSES FOR LONG-TERM TRAINING OF EMPLOYEES IN HIGHLY 
              SKILLED SMALL BUSINESS TRADES.

    ``(a) General Rule.--For purposes of section 38, in the case of a 
small business employer, the highly skilled trades training credit 
determined under this section for the taxable year is $15,000 for each 
employee having a qualified training year ending with or within such 
taxable year (whether or not such employee is an employee of the 
taxpayer as of the close of such taxable year).
    ``(b) Definitions.--For purposes of this section--
            ``(1) Small business employer.--
                    ``(A) In general.--The term `small business 
                employer' means, with respect to any taxable year, any 
                employer who employed an average of 250 or fewer 
                employees on business days during such taxable year.
                    ``(B) Controlled groups.--For purposes of 
                subparagraph (A), all persons treated as a single 
                employer under subsection (b), (c), (m), or (o) of 
                section 414 shall be treated as a single employer.
            ``(2) Qualified training year.--
                    ``(A) In general.--The term `qualified training 
                year' means each year during the training period in 
                which the employee received at least 1,500 hours of 
                training (including on-the-job training and training at 
                multi-employer training facilities) from the taxpayer 
                (or any predecessor) under a qualified training program 
                as an apprentice in any highly skilled trade.
                    ``(B) Highly skilled trades.--For purposes of 
                subparagraph (A), the term `highly skilled trades' 
                means--
                            ``(i) precision machinists,
                            ``(ii) die makers,
                            ``(iii) mold makers,
                            ``(iv) tool and die designers,
                            ``(v) heating, ventilating, air 
                        conditioning, refrigeration, and roofing 
                        contractors,
                            ``(vi) the trade of masonry,
                            ``(vii) plumbers,
                            ``(viii) pipefitters,
                            ``(ix) patternmakers,
                            ``(x) foundry technicians,
                            ``(xi) electricians,
                            ``(xii) recreational marine production and 
                        design workers,
                            ``(xiii) 2-way radio technicians,
                            ``(xiv) welders,
                            ``(xv) shipfitters,
                            ``(xvi) propellor machinists,
                            ``(xvii) electronic instrumentation 
                        specialists, and
                            ``(xviii) other highly skilled trades 
                        specified in regulations prescribed by the 
                        Secretary.
                Such term shall not include any trade if the customary 
                apprenticeship period for such trade is less than 2 
                years.
                    ``(C) Qualified training program.--
                            ``(i) In general.--The term `qualified 
                        training program' means a written plan of study 
                        and training for individuals in, or entering 
                        into, highly skilled trades.
                            ``(ii) Description of programs.--A plan 
                        under clause (i) must be a program described in 
                        one of the following subclauses:
                                    ``(I) An apprenticeship program 
                                registered and certified with the 
                                Secretary of Labor under section 1 of 
                                the National Apprenticeship Act (29 
                                U.S.C. 50).
                                    ``(II) A program licensed, 
                                registered, or certified by the 
                                workforce investment board or 
                                apprenticeship agency or council of a 
                                State or administered in compliance 
                                with apprenticeship laws of a State.
                                    ``(III) A program conducted by a 
                                vocational or technical education 
                                school, community college, or 
                                industrial or trade training 
                                organization.
                                    ``(IV) A program which conforms to 
                                apprentice training programs developed 
                                or administered by an employer trade 
                                group or committee.
                                    ``(V) An industry sponsored or 
                                administered program which is clearly 
                                identified and commonly 
recognized within an industry and which meets the requirements of 
clause (iii).
                            ``(iii) Requirements.--A program meets the 
                        requirements of this clause if such program--
                                    ``(I) is accessible to individuals 
                                without discrimination on the basis of 
                                race, sex, color, religion, or national 
                                origin,
                                    ``(II) provides an overview of the 
                                trade, including the history and modern 
                                developments in such trade,
                                    ``(III) provides related 
                                instruction of the fundamental, 
                                intermediate, and advanced skills, 
                                techniques, and materials of the trade,
                                    ``(IV) provides training in math, 
                                measurement, and blueprint reading 
                                skills, if such skills are required in 
                                the trade,
                                    ``(V) provides training on trade 
                                specific tools and equipment,
                                    ``(VI) provides on-the-job training 
                                which allows performance of work under 
                                close supervision of an instructor or 
                                skilled worker, and
                                    ``(VII) provides periodic review 
                                and evaluation of participants to 
                                demonstrate proficiency in skills, 
                                including the use of tests and 
                                assessment of individual and group 
                                projects.
            ``(3) Training period.--The term `training period' means, 
        with respect to an employee, the period--
                    ``(A) beginning on the date that the employee 
                begins employment with the taxpayer as an apprentice in 
                the highly skilled trade, and
                    ``(B) ending on the earlier of--
                            ``(i) the date that such apprenticeship 
                        with the employer ends, or
                            ``(ii) the date which is 4 years after the 
                        date referred to in subparagraph (A).
    ``(c) Coordination With Other Credits.--The amount of credit 
otherwise allowable under sections 51(a) and 1396(a) with respect to 
any employee shall be reduced by the credit allowed by this section 
with respect to such employee.''.
    (b) Credit Made Part of General Business Credit.--Subsection (b) of 
section 38 of such Code is amended by striking ``plus'' at the end of 
paragraph (12), by striking the period at the end of paragraph (13) and 
inserting ``, plus'', and by adding at the end the following new 
paragraph:
            ``(14) in the case of a small business employer (as defined 
        in section 45E(b)), the highly skilled trades training credit 
        determined under section 45E(a).''.
    (c) Denial of Double Benefit.--Section 280C of such Code is amended 
by adding at the end the following new subsection:
    ``(d) Credit for Training Expenses for Employees in Highly Skilled 
Small Business Trades.--No deduction shall be allowed for that portion 
of the expenses otherwise allowable as a deduction for the taxable year 
which is equal to the amount of the credit determined for the taxable 
year under section 45E(a).''.
    (d) Clerical Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 of such Code is amended by adding 
at the end the following new item:

                              ``Sec. 45E. Expenses for long-term 
                                        training of employees in highly 
                                        skilled small business 
                                        trades.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to expenses paid or incurred in the taxable years ending after 
the date of the enactment of this Act.
[A]: Skilled Workforce Enhancement Act of 2001 - Amends the Internal Revenue Code to provide small employers with a highly skilled trades training credit.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``American Opportunity Tax Credit Act 
of 2009''.

SEC. 2. REFUNDABLE CREDIT FOR HIGHER EDUCATION EXPENSES.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to refundable credits) 
is amended by inserting after section 36 the following new section:

``SEC. 36A. HIGHER EDUCATION EXPENSES.

    ``(a) Allowance of Credit.--In the case of any eligible student for 
whom an election is in effect under this section for any taxable year, 
there shall be allowed as a credit against the tax imposed by this 
subtitle for the taxable year an amount equal to 100 percent of so much 
of the higher education expenses paid by the taxpayer during the 
taxable year (with respect to attendance of the eligible student at an 
eligible educational institution during any academic period beginning 
in such taxable year) as does not exceed $4,000.
    ``(b) Limitations.--
            ``(1) Higher education expense limitation.--The amount of 
        higher education expenses taken into account under subsection 
        (a) with respect to an individual for an academic period shall 
        not exceed the individual's cost of attendance (as defined in 
        section 472 of the Higher Education Act of 1965, as in effect 
        on the date of the enactment of this section) for such period 
        at the eligible educational institution with respect to which 
        such higher education expenses were paid.
            ``(2) Lifetime credit limitation.--The amount of the credit 
        allowed under subsection (a) for any taxable year with respect 
        to any eligible student shall not exceed the excess of--
                    ``(A) $28,000, over
                    ``(B) the aggregate credit allowed under subsection 
                (a) with respect to such eligible student for all prior 
                taxable years.
    ``(c) Definitions.--For purposes of this subsection--
            ``(1) Eligible student.--The term `eligible student' means, 
        with respect to any academic period, any individual who meets 
        the requirements of section 484(a)(1) of the Higher Education 
        Act of 1965 (20 U.S.C. 1091(a)(1)), as in effect on the date of 
        the enactment of the Taxpayer Relief Act of 1997.
            ``(2) Higher education expense.--The term `higher education 
        expense' means any expense of a type which is taken into 
        account in determining the cost of attendance (as defined in 
        section 472 of the Higher Education Act of 1965, as in effect 
        on the date of the enactment of this section) of--
                    ``(A) the taxpayer,
                    ``(B) the taxpayer's spouse, or
                    ``(C) any dependent of the taxpayer with respect to 
                whom the taxpayer is allowed a deduction under section 
                151,
        at an eligible educational institution with respect to the 
        attendance of such individual at such institution for the 
        academic period for which the credit under this section is 
        being determined.
            ``(3) Eligible educational institution.--The term `eligible 
        educational institution' means an institution--
                    ``(A) which is described in section 481 of the 
                Higher Education Act of 1965, as in effect on the date 
                of the enactment of the Taxpayer Relief Act of 1997, 
                and
                    ``(B) which is eligible to participate in a program 
                under title IV of the Higher Education Act of 1965.
    ``(d) Special Rules.--
            ``(1) Identification requirement.--No credit shall be 
        allowed under subsection (a) to a taxpayer with respect to an 
        eligible student unless the taxpayer includes the name and 
        taxpayer identification number of such student on the return of 
        tax for the taxable year.
            ``(2) Adjustment for certain scholarships.--The amount of 
        higher education expenses otherwise taken into account under 
        subsection (a) with respect to an individual for an academic 
        period shall be reduced (before the application of subsections 
        (a) and (b)) by the sum of any amounts paid for the benefit of 
        such individual which are allocable to such period as--
                    ``(A) a qualified scholarship which is excludable 
                from gross income under section 117,
                    ``(B) an educational assistance allowance under 
                chapter 30, 31, 32, 34, or 35 of title 38, United 
                States Code, or under chapter 1606 of title 10, United 
                States Code, and
                    ``(C) a payment (other than a gift, bequest, 
                devise, or inheritance within the meaning of section 
                102(a)) for such student's educational expenses, or 
                attributable to such individual's enrollment at an 
                eligible educational institution, which is excludable 
                from gross income under any law of the United States.
            ``(3) Coordination with section 25a.--The amount of higher 
        education expenses otherwise taken into account under 
        subsection (a) with respect to an individual for an academic 
        period shall be reduced (before the application of subsections 
        (a) and (b)) by the amount of such expenses which are taken 
        into account in determining the credit under section 25A.
            ``(4) Treatment of expenses paid by dependent.--If a 
        deduction under section 151 with respect to an individual is 
        allowed to another taxpayer for a taxable year beginning in the 
        calendar year in which such individual's taxable year begins--
                    ``(A) no credit shall be allowed under subsection 
                (a) to such individual for such individual's taxable 
                year, and
                    ``(B) higher education expenses paid by such 
                individual during such individual's taxable year shall 
                be treated for purposes of this section as paid by such 
                other taxpayer.
            ``(5) Treatment of certain prepayments.--If higher 
        education expense is paid by the taxpayer during a taxable year 
        for an academic period which begins during the first 3 months 
        following such taxable year, such academic period shall be 
        treated for purposes of this section as beginning during such 
        taxable year.
            ``(6) Denial of double benefit.--No credit shall be allowed 
        under this section for any expense for which deduction is 
        allowed under any other provision of this chapter.
            ``(7) No credit for married individuals filing separate 
        returns.--If the taxpayer is a married individual (within the 
        meaning of section 7703), this section shall apply only if the 
        taxpayer and the taxpayer's spouse file a joint return for the 
        taxable year.
            ``(8) Nonresident aliens.--If the taxpayer is a nonresident 
        alien individual for any portion of the taxable year, this 
        section shall apply only if such individual is treated as a 
        resident alien of the United States for purposes of this 
        chapter by reason of an election under subsection (g) or (h) of 
        section 6013.
    ``(e) Community Service Requirement.--
            ``(1) In general.--No credit shall be allowed under this 
        section for any taxable year with respect to the higher 
        education expenses of a student unless the student satisfies 
        the community service requirement of paragraph (2) for such 
        year. The community service requirement of paragraph (2) shall 
        be treated as satisfied only if such service is verified under 
        regulations prescribed by the Secretary of Education.
            ``(2) Requirement.--The community service requirement of 
        this paragraph is satisfied for any taxable year only if the 
        student completes at least 100 hours of volunteer service 
        during such year for--
                    ``(A) a governmental unit,
                    ``(B) a hospital, or
                    ``(C) an organization described in section 
                501(c)(3) and exempt from tax under section 501(a).
        For purposes of the preceding sentence, service shall not fail 
        to be treated as volunteer service by reason of receiving a 
        stipend for living expenses, but only if the aggregate stipends 
        for the year does not exceed $600.
            ``(3) Exception for death or disability.--Paragraph (1) 
        shall not apply if the failure to meet the community service 
        requirement of paragraph (2) is by reason of the death or 
        disability of the student.
    ``(f) Credit Paid Directly to Educational Institution.--The 
Secretary of Education shall prescribe regulations under which--
            ``(1) a taxpayer may certify, before making payment of a 
        higher education expense to an eligible educational 
        institution, that the taxpayer reasonably believes that credit 
        would be allowed under this section for such payment were it 
        made,
            ``(2) the amount of credit, were such payment made, shall 
        be paid to such institution and treated as payment of such 
        expense, and
            ``(3) amounts paid under this subsection in excess of the 
        proper amount of credit are recaptured from the taxpayer.
    ``(g) Election Not To Have Section Apply.--A taxpayer may elect not 
to have this section apply with respect to the higher education 
expenses of an individual for any taxable year.
    ``(h) Regulations.--The Secretary may prescribe such regulations as 
may be necessary or appropriate to carry out this section, including 
regulations providing for a recapture of the credit allowed under this 
section in cases where there is a refund in a subsequent taxable year 
of any expense which was taken into account in determining the amount 
of such credit.''.
    (b) Conforming Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``36A,'' after ``36,''.
            (2) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of such Code is amended by inserting 
        after the item relating to section 36 the following new item:

``Sec. 36A. Higher education expenses.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to expenses paid after December 31, 2009, for education furnished 
in academic periods beginning after such date.
[A]:
American Opportunity Tax Credit Act of 2009 - Amends the Internal Revenue Code to allow a refundable tax credit for higher education expenses up to $4,000.