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






                                                 Union Calendar No. 398
107th CONGRESS
  2d Session
                                H. R. 5193

                          [Report No. 107-650]

  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

                           September 11, 2002

Additional sponsors: Mr. Weldon of Florida, Mr. Cantor, Mr. Petri, Mr. 
  Upton, Mr. Pitts, Mr. Tiahrt, Mr. Keller, Mr. Stump, and Mr. Stearns

                           September 11, 2002

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]

_______________________________________________________________________

                                 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,

<DELETED>SECTION 1. SHORT TITLE.</DELETED>

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

<DELETED>SEC. 2. DEDUCTION FOR ELEMENTARY AND SECONDARY EDUCATION 
              EXPENSES.</DELETED>

<DELETED>    (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:</DELETED>
<DELETED>    ``(e) Elementary and Secondary Education Expenses.--
</DELETED>
        <DELETED>    ``(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.</DELETED>
        <DELETED>    ``(2) Dollar limitation.--</DELETED>
                <DELETED>    ``(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.</DELETED>
                <DELETED>    ``(B) Coordination.--For purposes of this 
                section--</DELETED>
                        <DELETED>    ``(i) the dollar limitations under 
                        subsection (b) shall not apply to qualified 
                        elementary and secondary education expenses, 
                        and</DELETED>
                        <DELETED>    ``(ii) qualified elementary and 
                        secondary education expenses shall not be taken 
                        into account for purposes of applying the 
                        applicable dollar limit under subsection 
                        (b).</DELETED>
        <DELETED>    ``(3) Definitions.--For purposes of this 
        subsection--</DELETED>
                <DELETED>    ``(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--
                </DELETED>
                        <DELETED>    ``(i) such term shall not include 
                        room and board,</DELETED>
                        <DELETED>    ``(ii) subparagraph (A)(i) thereof 
                        shall be applied by including enrollment or 
                        attendance at a home school (as determined 
                        under State law), and</DELETED>
                        <DELETED>    ``(iii) such section shall be 
                        applied--</DELETED>
                                <DELETED>    ``(I) by substituting 
                                `individual' for `designated 
                                beneficiary of the trust' in 
                                subparagraph (A)(i) thereof, 
                                and</DELETED>
                                <DELETED>    ``(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.</DELETED>
                <DELETED>    ``(B) Adjusted gross income.--Adjusted 
                gross income shall be determined under subsection 
                (b)(2)(C).''.</DELETED>
<DELETED>    (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''.</DELETED>
<DELETED>    (c) Effective Date.--The amendments made by this section 
shall apply to taxable years beginning after December 31, 
2002.</DELETED>

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,
                                    ``(II) by substituting `an 
                                individual with special needs' for `a 
                                special needs beneficiary' in 
                                subparagraph (A)(i) thereof, and
                                    ``(III) 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.




                                                 Union Calendar No. 398

107th CONGRESS

  2d Session

                               H. R. 5193

                          [Report No. 107-650]

_______________________________________________________________________

                                 A BILL

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

_______________________________________________________________________

                           September 11, 2002

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed