[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1953 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 1953

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 2, 2009

    Mr. Paul (for himself and Mr. Miller 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 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 ``Hope Plus Scholarship Act of 2009''.

SEC. 2. HOPE SCHOLARSHIP CREDIT AVAILABLE FOR ELEMENTARY AND SECONDARY 
              EDUCATION 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--
                    ``(A) qualified elementary and secondary education 
                expenses (as such term would be defined in section 
                530(b)(3) if the term `school' included a home school), 
                and
                    ``(B) any contribution or gift to the school (as 
                defined in section 530(b)(3)(B)) at which dependents of 
                the taxpayer are attending.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2008.
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