3.0.0 1381 2022-11-15T16:34:08Z 2022-11-15T16:34:08Z House H HR 2013-03-21 113 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. ROKITA:H.R. 1381.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 1The Congress shall have Power to lay and collect taxes,duties, imposts and excises, to pay the debts and provide forthe common defense and general welfare of the United States;but all duties, imposts and excises shall be uniformthroughout the United States.[Page H1828]]]> hsed00 Education and the Workforce Committee House Standing hsed14 Early Childhood, Elementary, and Secondary Education Subcommittee Referred to 2013-07-08T15:16:16Z Referred to 2013-03-21T13:02:40Z hswm00 Ways and Means Committee House Standing Referred to 2013-03-21T13:02:35Z Educational Opportunities Act 113 297 S 2013-02-13 Read twice and referred to the Committee on Finance. Identical bill CRS 2013-07-08 hsed14 Early Childhood, Elementary, and Secondary Education Subcommittee 1 House committee actions Referred to the Subcommittee on Early Childhood, Elementary, and Secondary Education. Committee 2013-03-21 Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. IntroReferral H11100 2 House floor actions hsed00 Education and the Workforce Committee 2013-03-21 Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2013-03-21 Introduced in House IntroReferral Intro-H 9 Library of Congress 2013-03-21 Introduced in House IntroReferral 1000 9 Library of Congress R000592 Rep. Rokita, Todd [R-IN-4] Todd Rokita R IN 4 N F000448 Rep. Franks, Trent [R-AZ-8] Trent Franks R AZ 8 2013-03-21 True P000373 Rep. Pitts, Joseph R. [R-PA-16] JOSEPH PITTS R PA R. 16 2013-03-21 True P000606 Rep. Pittenger, Robert [R-NC-9] Robert Pittenger R NC 9 2013-03-21 True C001053 Rep. Cole, Tom [R-OK-4] Tom Cole R OK 4 2013-03-21 True H001052 Rep. Harris, Andy [R-MD-1] Andy Harris R MD 1 2013-03-21 True D000615 Rep. Duncan, Jeff [R-SC-3] Jeff Duncan R SC 3 2013-03-21 True M001189 Rep. Messer, Luke [R-IN-6] Luke Messer R IN 6 2013-03-21 True L000578 Rep. LaMalfa, Doug [R-CA-1] Doug LaMalfa R CA 1 2013-03-21 True G000566 Rep. Gowdy, Trey [R-SC-4] Trey Gowdy R SC 4 2013-04-09 False C000266 Rep. Chabot, Steve [R-OH-1] STEVE CHABOT R OH 1 2014-02-04 False Taxation Charitable contributions Elementary and secondary education Income tax credits Sales and excise taxes Social work, volunteer service, charitable organizations Student aid and college costs Taxation 00 2013-03-21 Introduced in House 2013-04-03T19:32:35Z Educational Opportunities Act - Amends the Internal Revenue Code to allow individual taxpayers a tax credit for charitable contributions to a scholarship granting organization. Allows a maximum credit amount of $4,500 ($2,250 for a married individual filing a separate return). Defines "scholarship granting organization" as a tax-exempt entity whose exclusive purpose is to provide scholarships for the tuition and other expenses of elementary and secondary school students from low income households (i.e., household income not exceeding 250% of federal poverty guidelines).

Allows corporate taxpayers a tax credit, up to $100,000, for contributions to a scholarship granting organization.

Imposes a penalty on scholarship granting organizations that fail to distribute at least 90% of their total receipts for elementary and secondary school expenses in a taxable year.

]]> Educational Opportunities Act Display Title Educational Opportunities Act Short Titles as Introduced Educational Opportunities Act Official Title as Introduced To amend the Internal Revenue Code of 1986 to allow a credit against tax for qualified elementary and secondary education tuition. Introduced in House 2013-03-21T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113hr1381ih/xml/BILLS-113hr1381ih.xml 2013-07-08 Referred to the Subcommittee on Early Childhood, Elementary, and Secondary Education. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.