[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2118 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 2118

  To amend the Internal Revenue Code of 1986 to allow a deduction to 
      individuals for amounts paid for public school bus service.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 26, 1995

 Ms. Lofgren 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 deduction to 
      individuals for amounts paid for public school bus service.
    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,
SECTION 1. DEDUCTION FOR AMOUNTS PAID FOR PUBLIC SCHOOL BUS SERVICE.

    (a) In General.--Part VII of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by redesignating section 220 
as section 221 and by inserting after section 219 the following new 
section:

``SEC. 220. PUBLIC SCHOOL BUS SERVICE.

    ``(a) In General.--There shall be allowed as a deduction an amount 
equal to the expenses paid during the taxable year for public school 
bus service for any dependent (as defined in section 152), but only 
if--
            ``(1) such expenses are a separately stated charge, and
            ``(2) such expenses are for service provided during the 
        service period.
    ``(b) Definitions.--For purposes of this section--
            ``(1) Public school bus service.--The term `public school 
        bus service' means transportation by a school bus of students 
        of a public school.
            ``(2) School.--The term `school' means an elementary or 
        secondary educational organization described in section 
        170(b)(1)(A)(ii).
            ``(3) School bus.--The term `school bus' has the meaning 
        given such term by section 4221(d)(7)(C).
            ``(4) Service period.--The term `service period' means the 
        taxable year and the 6-month period beginning at the close of 
        the taxable year.''
    (b) Allowance of Deduction Whether or Not Taxpayer Itemizes Other 
Deductions.--Subsection (a) of section 62 of such Code (relating to 
adjusted gross income defined) is amended by inserting after paragraph 
(15) the following new paragraph:
            ``(16) Public school bus service.--The deduction allowed by 
        section 220.''
    (c) Clerical Amendment.--The table of sections for part VII of 
subchapter B of chapter 1 of such Code is amended by striking the item 
relating to section 220 and inserting the following new items:

                              ``Sec. 220. Public school bus service.
                              ``Sec. 221. Cross reference.''
    (d) Effective Date.--The amendments made by this section shall 
apply to amounts paid in taxable years ending after the date of the 
enactment of this Act for service provided after August 15, 1995.

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