[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 872 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 872

   To amend the Internal Revenue Code of 1986 to clarify that church 
    employees are eligible for the exclusion for qualified tuition 
      reduction programs of charitable educational organizations.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 25, 2003

    Mr. Camp (for himself, Mr. Kennedy of Minnesota, Mr. Pitts, Mr. 
 Schrock, Mr. Bartlett of Maryland, Mr. English, Mr. Isakson, and Mr. 
    Goode) 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 clarify that church 
    employees are eligible for the exclusion for qualified tuition 
      reduction programs of charitable educational organizations.

    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 ``Equity in Education Act of 2003''.

SEC. 2. CLARIFICATION OF ELIGIBILITY OF CHURCH EMPLOYEES FOR EXCLUSION 
              FOR QUALIFIED TUITION REDUCTION PROGRAMS OF CHARITABLE 
              EDUCATIONAL ORGANIZATIONS.

    (a) In General.--Paragraph (2) of section 117(d) of the Internal 
Revenue Code of 1986 (defining qualified tuition reduction) is amended 
to read as follows:
            ``(2) Qualified tuition reduction.--For purposes of this 
        subsection--
                    ``(A) In general.--The term `qualified tuition 
                reduction' means the amount of any reduction in tuition 
                provided to an employee of--
                            ``(i) an organization described in section 
                        170(b)(1)(A)(ii), or
                            ``(ii) an organization described in section 
                        170(b)(1)(A)(i) that owns and operates or 
                        controls an organization described in section 
                        170(b)(1)(A)(ii),
                for the education (below the graduate level) at the 
                organization described in clause (i) (or another 
                organization described in section 170(b)(1)(A)(ii)) of 
                a person described in subparagraph (B).
                    ``(B) Person described.--A person is described in 
                this subparagraph if such person is--
                            ``(i) the employee referred to in 
                        subparagraph (A), or
                            ``(ii) any person treated as an employee 
                        (or whose use is treated as an employee use) 
                        under the rules of section 132(h).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years ending after the date of the enactment of this Act.
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