[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5193 Introduced in House (IH)]







107th CONGRESS
  2d Session
                                H. R. 5193

  To amend the Internal Revenue Code of 1986 to allow a deduction to 
   certain taxpayers for elementary and secondary education expenses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 23, 2002

 Mr. Schaffer (for himself, Mr. Hayworth, Mr. McInnis, Mr. Weller, Mr. 
    Hulshof, Mr. English, Mr. Boehner, Mr. Herger, Mr. Shadegg, Mr. 
 Hoekstra, Mr. Terry, Mr. Otter, Mr. Smith of Michigan, Mr. Kingston, 
Mr. Akin, Mr. Doolittle, Mr. Burton of Indiana, Mr. DeMint, Mrs. Jo Ann 
  Davis of Virginia, Mr. Souder, Mr. Tiberi, Mr. Ryun of Kansas, Mrs. 
 Myrick, Mr. Thune, Mr. Pombo, Mr. Buyer, Mr. Green of Wisconsin, Mr. 
 Armey, Mr. Toomey, Mr. Jeff Miller of Florida, Ms. Hart, Mr. Brown of 
South Carolina, Mr. Paul, Mr. Lipinski, Mr. Sensenbrenner, Mrs. Cubin, 
 Mr. Hilleary, Mr. Barr of Georgia, and Mr. Pickering) 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 
   certain taxpayers for elementary and secondary education expenses.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Back to School Tax Relief Act of 
2002''.

SEC. 2. DEDUCTION FOR ELEMENTARY AND SECONDARY EDUCATION EXPENSES.

    (a) In General.--Section 222 of the Internal Revenue Code of 1986 
(relating to qualified tuition and related expenses) is amended by 
redesignating subsection (e) as subsection (f) and by inserting after 
subsection (d) the following new subsection:
    ``(e) Elementary and Secondary Education Expenses.--
            ``(1) In general.--In the case of a taxpayer whose adjusted 
        gross income for the taxable year does not exceed $20,000 
        ($40,000 in the case of a joint return), qualified tuition and 
        related expenses shall include the qualified elementary and 
        secondary education expenses paid by the taxpayer during the 
        taxable year.
            ``(2) Dollar limitation.--
                    ``(A) In general.--For purposes of paragraph (1), 
                the amount of qualified elementary and secondary 
                education expenses taken into account for a taxable 
                year under this section by reason of paragraph (1) 
                shall not exceed $3,000.
                    ``(B) Coordination.--For purposes of this section--
                            ``(i) the dollar limitations under 
                        subsection (b) shall not apply to qualified 
                        elementary and secondary education expenses, 
                        and
                            ``(ii) qualified elementary and secondary 
                        education expenses shall not be taken into 
                        account for purposes of applying the applicable 
                        dollar limit under subsection (b).
            ``(3) Definitions.--For purposes of this subsection--
                    ``(A) Qualified elementary and secondary education 
                expenses.--The term `qualified elementary and secondary 
                education expenses' has the same meaning given to such 
                term by section 530(b)(4), except that--
                            ``(i) such term shall not include room and 
                        board,
                            ``(ii) subparagraph (A)(i) thereof shall be 
                        applied by including enrollment or attendance 
                        at a home school (as determined under State 
                        law), and
                            ``(iii) such section shall be applied--
                                    ``(I) by substituting `individual' 
                                for `designated beneficiary of the 
                                trust' in subparagraph (A)(i) thereof, 
                                and
                                    ``(II) by substituting `individual 
                                and the individual's family during any 
                                of the years the individual' for 
                                `beneficiary and the beneficiary's 
                                family during any of the years the 
                                beneficiary' in subparagraph (A)(iii) 
                                thereof.
                    ``(B) Adjusted gross income.--Adjusted gross income 
                shall be determined under subsection (b)(2)(C).''.
    (b) Technical Amendment.--The heading of section 62(a)(18) of such 
Code is amended by striking ``Higher education'' and inserting 
``Qualified tuition and related''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2002.
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