H.R. 441House109th Congress (2005-2007)In Committee

Education, Achievement, and Opportunity Act

Introduced February 1, 2005

Legislative Activity

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2 earlier actions
HouseIntro Referral Latest Action

Sponsor introductory remarks on measure. (CR E160-161)

February 2, 2005

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HouseIntro Referral

Introduced in House

February 1, 2005

HouseIntro Referral

Referred to the House Committee on Ways and Means.

February 1, 2005

HouseIntro Referral

Sponsor introductory remarks on measure. (CR E160-161)

February 2, 2005

Floor Debate

24 members

What members said about H.R. 441 on the floor

11 Republicans13 Democrats
Sheila Jackson Lee
Rep. Sheila Jackson LeeD-TX-18 · Jun 20, 2006

Mr. Speaker, I ask to address the House for such time as I might consume. Mr. Speaker, I rise to support the Nursing Relief for Disadvantaged Areas Reauthorization Act of 2005, H.R. 1285. And I offer…

Madeleine Z. Bordallo
Rep. Madeleine Z. BordalloD-GU · Feb 8, 2006

Mr. Speaker, I rise today in strong support of H. Res. 657. This resolution honors the contributions that Catholic schools make to our communities and, in particular, recognizes the annual Catholic…

Daniel Lipinski
Rep. Daniel LipinskiD-IL-3 · Feb 8, 2006

Mr. Speaker, I thank the gentleman for yielding me time. Mr. Speaker, I rise today in support of H. Res. 657, honoring National Catholic Schools Week and the tremendous contributions that Catholic…

Michael N. Castle
Rep. Michael N. CastleR-DE · Feb 8, 2006

Mr. Speaker, I move to suspend the rules and agree to the resolution (H. Res. 657) honoring the contributions of Catholic schools. Mr. Speaker, I ask unanimous consent that all Members may have 5…

Mark R. Kennedy
Rep. Mark R. KennedyR-MN-6 · Feb 8, 2006

Mr. Speaker, I thank the gentleman from Delaware and the others who are speaking on behalf of this resolution. I am pleased to be here to honor the contributions of Catholic schools. My first real…

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Bobby L. Rush
Rep. Bobby L. RushD-IL-1 · Jun 20, 2006

Mr. Speaker, I rise today in support of H.R. 1285, a bill to amend the Nursing Relief for Disadvantaged Areas Act of 1999. In 1999, I sponsored the Nursing Relief for Disadvantaged Areas Act,…

Christopher H. Smith
Rep. Christopher H. SmithR-NJ-4 · Feb 8, 2006

Mr. Speaker, I would like to express my strong support for H. Res. 657, a resolution recognizing the valuable contribution of Catholic Schools. Last week marked the 32nd annual Catholic Schools Week,…

Bill Pascrell, Jr.
Rep. Bill Pascrell, Jr.D-NJ-8 · Feb 8, 2006

Mr. Speaker, I wish to submit these comments for extension of remarks. I would like to speak in strong support of H. Res. 657, a resolution honoring the contributions of Catholic Schools and thank…

F. James Sensenbrenner, Jr.
Rep. F. James Sensenbrenner, Jr.R-WI-5 · Jun 20, 2006

Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 1285) to amend the Nursing Relief for Disadvantaged Areas Act of 1999 to remove the limitation for nonimmigrant classification for…

Melissa A. Hart
Rep. Melissa A. HartR-PA-4 · Feb 8, 2006

Mr. Speaker, I also rise in support of this resolution recognizing Catholic schools throughout the country. In particular, I would like to recognize those in the Fourth Congressional District of…

Danny K. Davis
Rep. Danny K. DavisD-IL-7 · Feb 8, 2006

Mr. Speaker, I want to thank the gentleman from Michigan for yielding me this time, and I rise to recognize the contributions of Catholic schools to Chicago and to the Nation. Children all across…

Ed Case
Rep. Ed CaseD-HI-2 · Jun 20, 2006

Mr. Speaker, I rise in strong support of H.R. 1285, which would amend the Nursing Relief for Disadvantaged Areas Act of 1999 by repealing a provision limiting the nonimmigrant classification for…

Dale E. Kildee
Rep. Dale E. KildeeD-MI-5 · Feb 8, 2006

Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise in support of this resolution recognizing the contributions Catholic schools make to our society. Both public and Catholic…

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Nancy Pelosi
Rep. Nancy PelosiD-CA-8 · Feb 8, 2006

Mr. Speaker, President John F. Kennedy said in his Inaugural Address: ``With a good conscience our only sure reward, with history the final judge of our deeds, let us go forth to lead the land we…

Elijah E. Cummings
Rep. Elijah E. CummingsD-MD-7 · Jun 20, 2006

Mr. Speaker, I thank the gentlewoman for yielding. I stand in support of this legislation, but I do want to emphasize something that is very important, and I think Ms. Jackson-Lee alluded to it just…

Joe Wilson
Rep. Joe WilsonR-SC-2 · Feb 8, 2006

Mr. Speaker, as the National Conference of Catholic Bishops once stated, ``Education fosters the dignity of a person and the building of a community.'' Today, I am honored to thank my friend,…

John B. Larson
Rep. John B. LarsonD-CT-1 · Feb 8, 2006

Mr. Speaker, I rise today in strong support of H. Res. 657, a resolution honoring the contributions made by Catholic schools nationwide. These schools provide students with an education that instills…

Mark Foley
Rep. Mark FoleyR-FL-16 · Feb 8, 2006

Mr. Speaker, I rise to recognize the importance of America's Catholic schools and share my support for House Resolution 657. As a product of Sacred Heart School in Lake Worth, Catholic parochial…

Tim Murphy
Rep. Tim MurphyR-PA-18 · Feb 8, 2006

Mr. Speaker, I thank the gentleman for yielding me this time, and I am pleased to join my colleagues in support of this resolution to recognize the students, teachers, faculty, and graduates of…

Charles W. Boustany, Jr.
Rep. Charles W. Boustany, Jr.R-LA-7 · Feb 8, 2006

Mr. Speaker, I rise today as a proud cosponsor of H. Res. 657, a resolution to honor the contributions of Catholic schools and recognize Catholic Schools Week. I want to thank my colleagues on the…

Rush Holt
Rep. Rush HoltD-NJ-12 · Feb 8, 2006

Mr. Speaker, I rise in support of H. Res. 657, legislation that supports the goals of Catholic Schools Week, and acknowledges the crucial role that Catholic schools play in serving and strengthening…

W. Todd Akin
Rep. W. Todd AkinR-MO-2 · Feb 8, 2006

Mr. Speaker, I rise today to join my colleagues in honoring the important role that Catholic schools play in educating the children of America, including in my hometown of St. Louis. Catholic schools…

Silvestre Reyes
Rep. Silvestre ReyesD-TX-16 · Feb 8, 2006

Mr. Speaker, I rise today in support of H. Res. 657, a resolution honoring the contributions of Catholic schools across America, including those in my congressional district of El Paso, Texas. On…

Michael G. Fitzpatrick
Rep. Michael G. FitzpatrickR-PA-8 · Feb 8, 2006

Mr. Speaker, I rise today to lend my support to House Resolution 657, which honors the contributions of Catholic schools on America's youth, and more than this, their contribution in enhancing the…

Bill Text

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Introduced in HouseIssued February 1, 2005

I

109th CONGRESS

1st Session

H. R. 441

IN THE HOUSE OF REPRESENTATIVES

February 1, 2005

Mr. Smith of New Jersey 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 allow a refundable credit against income tax for tuition expenses incurred for each qualifying child of the taxpayer in attending public or private elementary or secondary school.

1.

Short title

This Act may be cited as the Education, Achievement, and Opportunity Act.

2.

Findings

Congress finds the following:

(1)

Private schools supplement the public school system and are a vital component of our Nation’s school network.

(2)

The public school system was created to serve students, not the other way around. Children should have the opportunity to attend the school system that is most conducive to developing their abilities, and parents have the right to choose the public or private school that best meets their child’s individual needs.

3.

Credit for elementary and secondary 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 redesignating section 36 as section 37 and by inserting after section 35 the following new section:

36.

Elementary and secondary education expenses

(a)

Allowance of credit

(1)

In general

In the case of an individual, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year the amount of the qualified education expenses paid by the taxpayer during the taxable year for each qualifying child of the taxpayer.

(2)

Amount per child

The amount of credit allowable under paragraph (1) for any taxable year with respect to the qualified education expenses of each qualifying child of the taxpayer shall not exceed—

(A)

$2,500 for a child enrolled in an elementary school for any portion of the taxable year, and

(B)

$3,500 for a child enrolled in a secondary school for any portion of the taxable year.

In any taxable year in which a child meets the requirements of both subparagraphs (A) and (B), the amount of credit allowable shall not exceed the sum of the amounts in such subparagraphs.
(b)

Limitation based on adjusted gross income

(1)

In general

The amount of the credit allowable under subsection (a) (after the application of subsection (a)(2)) shall be reduced (but not below zero) by $50 for each $1,000 (or fraction thereof) by which the taxpayer’s modified adjusted gross income exceeds the threshold amount.

(2)

Definitions and special rules

For purposes of this paragraph (1)—

(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 income

The term modified adjusted gross income 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 required for courses of instruction at a qualified educational institution,

(iii)

academic tutoring (by a person other than the taxpayer),

(iv)

special needs services for qualifying children with disabilities (within the meaning of the Americans With Disabilities Act of 1990),

(v)

fees for transportation services to and from a private school, if the transportation 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 nonacademic purposes, including fees for student activities, athletics, insurance, school uniforms, and nonacademic after-school activities.

(3)

Qualified educational institution

The term qualified educational institution means—

(A)

an elementary or secondary school (as defined in section 14101 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 8801)), or

(B)

any private, parochial, or religious school organized for the purpose of providing elementary or secondary education, or both.

(d)

Adjustment for coverdell savings account distributions

The amount of qualified education 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)(B) for such taxable year by reason of the qualified elementary and secondary education expenses (as defined in section 530(b)(4)) 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 striking or after 1978, and by inserting before the period , or enacted by the Education, Achievement, and Opportunity Act.

(2)

The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by striking the last item and inserting the following new items:

Sec. 36. Elementary and secondary education expenses

Sec. 37. Overpayments of tax

.

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.