[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 403 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 403

     To amend the Internal Revenue Code of 1986 to allow the Hope 
  Scholarship Credit to be used for elementary and secondary expenses.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 26, 2005

  Mr. Paul (for himself, Mr. Sensenbrenner, Mr. Bartlett of Maryland, 
  Mrs. Musgrave, and Mr. Mario Diaz-Balart of Florida) 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 the Hope 
  Scholarship Credit to be used for elementary and secondary 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 ``Hope Plus Scholarship Act of 2005''.

SEC. 2. HOPE SCHOLARSHIP CREDIT AVAILABLE FOR ELEMENTARY AND SECONDARY 
              EDUCATIONAL EXPENSES.

    (a) In General.--Subsection (f) of section 25A of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
            ``(3) Special rule for hope scholarship credit.--In the 
        case of the Hope Scholarship Credit, the term `qualified 
        tuition and related expenses' shall include `qualified 
        elementary and secondary education expenses' (as defined in 
        section 530(b)(4)); except that--
                    ``(A) such term shall include a contribution or 
                gift to the school (other than the home school) at 
                which dependents of the taxpayer are attending, and
                    ``(B) the term `school' shall include a home 
                school.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2004.
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