I 111th CONGRESS 1st Session H. R. 1953 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.

1.

Short title

This Act may be cited as the Hope Plus Scholarship Act of 2009.

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.