S.Amdt. 1685

SA 1685. Mr. HATCH submitted an amendment intended to be proposed by
him to the bill H.R. 1, to provide for reconciliation pursuant to
titles II and V of the concurrent resolution on the budget for fiscal
year 2018; which was ordered to lie on the table; as follows:

At the end of part III of subtitle A of title I, insert the
following:

SEC. 11030. DEDUCTION FOR TUITION PAYMENTS FOR QUALIFIED
RELIGIOUS INSTRUCTION.

(a) In General.--Section 170 is amended by redesignating
subsection (p) as subsection (q), and by inserting after
subsection (o) the following new subsection:
``(p) Treatment of Certain Tuition Payments Paid for
Qualified Religious Instruction.--
``(1) In general.--For purposes of this section, 25 percent
of any amount described in paragraph (2) shall be treated as
a charitable contribution.
``(2) Amount described.--For purposes of paragraph (1), an
amount is described in this paragraph if--
``(A) such amount would be treated as payment of qualified
tuition and related expenses for purposes of section
25A(f)(1) but for the fact that such payment is made to a
primary or secondary educational organization described in
subparagraph (b)(1)(A)(ii) rather than an eligible
educational institution (as defined in section 25A(f)(2)),
``(B) such payment is made after December 31, 2018, and
before January 1, 2021,
``(C) such organization certifies that 30 percent of the
instruction it provides each academic year consists of
qualified religious instruction, and
``(D) such organization has provided the taxpayer a
statement which contains the information required by section
6050T.
``(3) Qualified religious instruction.--For purposes of
this subsection, the term `qualified religious instruction'
means academic instruction or training regarding a particular
religion (including tenets, doctrines, beliefs, rituals,
customs, and rites) of a type not generally offered in public
school curricula, which is provided by a teacher or other
instructor who is certified as having had significant post-
secondary religious studies.
``(4) No double benefit.--No deduction shall be allowed
under this subsection for the amount of any expense for which
a deduction, credit, or exclusion is allowed to the taxpayer
under any other provision of this chapter.''.
(b) Information Returns.--Subpart B of part III of
subchapter A of chapter 61 is amended by adding at the end
the following new section:

``SEC. 6050X. RETURNS RELATING TO TUITION FOR QUALIFIED
RELIGIOUS EDUCATION.

``(a) In General.--Any educational institution described in
section 170(p)(2)(A) which meets the requirements of section
170(p)(2)(B) shall make a return with respect to any
individual from whom it receives tuition payments and related
expenses, in such manner and at such time as the Secretary
may by regulations prescribe, which contains:
``(1) the name, address, and TIN of the individual with
respect to whom tuition payments and related expenses are
received,
``(2) the net amount of payments for tuition and related
expenses described in section 170(p)(2)(A) received with
respect to the individual during the calendar year,
``(3) a certification that the institution meets the
requirements of section 170(p)(2)(B), and
``(4) such other information as the Secretary may
prescribe.
``(b) Statements to Be Furnished to Individuals With
Respect to Whom Information Is Required.--Every person
required to make a return under subsection (a) shall furnish
to each individual whose name is required to be set forth in
such return under subparagraph (a)(1) a written statement
showing--
``(1) the name, address, and phone number of the
information contact of the person required to make such
return, and
``(2) the information described in subsection (a).
The written statement required under the preceding sentence
shall be furnished on or before January 31 of the year
following the calendar year for which the return under
subsection (a) was required to be made.''.
(c) Exemption From Substantiation Requirement.--Section
170(f)(8)(A) is amended by adding at the end the following:
``The preceding sentence shall not apply to any amount
treated as a charitable contribution by reason of subsection
(p).''
(d) Effective Date.--
(1) In general.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2018.
(2) No inference.--Nothing in the amendments made by this
section shall create any inference regarding the tax
treatment of any other payment for religious education or
training made before, on, or after such date.
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