[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5779 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 5779

 To amend the Internal Revenue Code of 1986 to provide a deduction for 
    elementary and secondary private school tuition, and for other 
                               purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            December 2, 2014

 Mr. Bentivolio (for himself, Mr. Broun of Georgia, and Mr. Stockman) 
 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 provide a deduction for 
    elementary and secondary private school tuition, and for other 
                               purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DEDUCTION FOR ELEMENTARY AND SECONDARY PRIVATE SCHOOL 
              TUITION.

    (a) In General.--Part VII of subchapter A of chapter 1 of the 
Internal Revenue Code of 1986 is amended by redesignating section 224 
as section 225, and by inserting after section 223 the following new 
section:

``SEC. 224. ELEMENTARY AND SECONDARY PRIVATE SCHOOL TUITION.

    ``(a) Allowance of Deduction.--In the case of an individual, there 
shall be allowed as a deduction for the taxable year with respect to 
each dependent for whom the taxpayer is allowed a deduction under 
section 151 an amount equal to the qualified expenses paid or incurred 
during the taxable year.
    ``(b) Limitation.--The amount allowed as a deduction under 
subsection (a) for a taxable year with respect to a dependent shall not 
exceed $10,000.
    ``(c) Qualified Expenses.--For purposes of this section--
            ``(1) In general.--The term `qualified expenses' means 
        expenses for tuition, fees, books, supplies, and other 
        equipment which are incurred in connection with the enrollment 
        or attendance of an individual as an elementary or secondary 
        school student at a private institutional day or residential 
        school, including a parochial school, or a home school (without 
        regard to whether a home school is treated as a private school 
        or home school under State law), that provides elementary or 
        secondary education, as determined under State law.
            ``(2) Special rule for home schooling.--In the case of a 
        home school, the term `qualified expenses' does not include 
        tuition.''.
    (b) Deduction Allowed Above-the-Line.--Subsection (a) of section 62 
of the Internal Revenue Code of 1986 is amended by inserting after 
paragraph (21) the following new paragraph:
            ``(22) Private education deduction.--The deduction allowed 
        by section 224.''.
    (c) Clerical Amendment.--The table of sections for part VII of 
subchapter A of chapter 1 of the Internal Revenue Code of 1986 is 
amended by striking the item relating to section 224 and by inserting 
the following new items:

``Sec. 224. Elementary and secondary private school tuition.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred in taxable years beginning after 
December 31, 2014.
                                 <all>