[Congressional Record Volume 163, Number 195 (Thursday, November 30, 2017)]
[Senate]
[Page S7588]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1685. Mr. HATCH submitted an amendment intended to be proposed by 
him to the bill H.R. 1, to provide for reconciliation pursuant to 
titles II and V of the concurrent resolution on the budget for fiscal 
year 2018; which was ordered to lie on the table; as follows:

       At the end of part III of subtitle A of title I, insert the 
     following:

     SEC. 11030. DEDUCTION FOR TUITION PAYMENTS FOR QUALIFIED 
                   RELIGIOUS INSTRUCTION.

       (a) In General.--Section 170 is amended by redesignating 
     subsection (p) as subsection (q), and by inserting after 
     subsection (o) the following new subsection:
       ``(p) Treatment of Certain Tuition Payments Paid for 
     Qualified Religious Instruction.--
       ``(1) In general.--For purposes of this section, 25 percent 
     of any amount described in paragraph (2) shall be treated as 
     a charitable contribution.
       ``(2) Amount described.--For purposes of paragraph (1), an 
     amount is described in this paragraph if--
       ``(A) such amount would be treated as payment of qualified 
     tuition and related expenses for purposes of section 
     25A(f)(1) but for the fact that such payment is made to a 
     primary or secondary educational organization described in 
     subparagraph (b)(1)(A)(ii) rather than an eligible 
     educational institution (as defined in section 25A(f)(2)),
       ``(B) such payment is made after December 31, 2018, and 
     before January 1, 2021,
       ``(C) such organization certifies that 30 percent of the 
     instruction it provides each academic year consists of 
     qualified religious instruction, and
       ``(D) such organization has provided the taxpayer a 
     statement which contains the information required by section 
     6050T.
       ``(3) Qualified religious instruction.--For purposes of 
     this subsection, the term `qualified religious instruction' 
     means academic instruction or training regarding a particular 
     religion (including tenets, doctrines, beliefs, rituals, 
     customs, and rites) of a type not generally offered in public 
     school curricula, which is provided by a teacher or other 
     instructor who is certified as having had significant post-
     secondary religious studies.
       ``(4) No double benefit.--No deduction shall be allowed 
     under this subsection for the amount of any expense for which 
     a deduction, credit, or exclusion is allowed to the taxpayer 
     under any other provision of this chapter.''.
       (b) Information Returns.--Subpart B of part III of 
     subchapter A of chapter 61 is amended by adding at the end 
     the following new section:

     ``SEC. 6050X. RETURNS RELATING TO TUITION FOR QUALIFIED 
                   RELIGIOUS EDUCATION.

       ``(a) In General.--Any educational institution described in 
     section 170(p)(2)(A) which meets the requirements of section 
     170(p)(2)(B) shall make a return with respect to any 
     individual from whom it receives tuition payments and related 
     expenses, in such manner and at such time as the Secretary 
     may by regulations prescribe, which contains:
       ``(1) the name, address, and TIN of the individual with 
     respect to whom tuition payments and related expenses are 
     received,
       ``(2) the net amount of payments for tuition and related 
     expenses described in section 170(p)(2)(A) received with 
     respect to the individual during the calendar year,
       ``(3) a certification that the institution meets the 
     requirements of section 170(p)(2)(B), and
       ``(4) such other information as the Secretary may 
     prescribe.
       ``(b) Statements to Be Furnished to Individuals With 
     Respect to Whom Information Is Required.--Every person 
     required to make a return under subsection (a) shall furnish 
     to each individual whose name is required to be set forth in 
     such return under subparagraph (a)(1) a written statement 
     showing--
       ``(1) the name, address, and phone number of the 
     information contact of the person required to make such 
     return, and
       ``(2) the information described in subsection (a).
     The written statement required under the preceding sentence 
     shall be furnished on or before January 31 of the year 
     following the calendar year for which the return under 
     subsection (a) was required to be made.''.
       (c) Exemption From Substantiation Requirement.--Section 
     170(f)(8)(A) is amended by adding at the end the following: 
     ``The preceding sentence shall not apply to any amount 
     treated as a charitable contribution by reason of subsection 
     (p).''
       (d) Effective Date.--
       (1) In general.--The amendments made by this section shall 
     apply to taxable years beginning after December 31, 2018.
       (2) No inference.--Nothing in the amendments made by this 
     section shall create any inference regarding the tax 
     treatment of any other payment for religious education or 
     training made before, on, or after such date.
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