107th CONGRESS

1st Session

H. R. 368

To amend the Internal Revenue Code of 1986 to allow individuals a credit against income tax for tuition and related expenses for public and nonpublic elementary and secondary education.

IN THE HOUSE OF REPRESENTATIVES

January 31, 2001

Mr. PAUL (for himself, Mr. BARTLETT of Maryland, Mr. NORWOOD, and Mr. SCHAFFER) 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 individuals a credit against income tax for tuition and related expenses for public and nonpublic elementary and secondary education.

SECTION 1. SHORT TITLE.

SEC. 2. CREDIT FOR TUITION AND RELATED EXPENSES FOR PUBLIC AND NONPUBLIC ELEMENTARY AND SECONDARY EDUCATION.

`SEC. 25B. TUITION AND RELATED EXPENSES FOR PUBLIC AND NONPUBLIC ELEMENTARY AND SECONDARY EDUCATION.

`Sec. 25B. Tuition and related expenses for public and nonpublic elementary and secondary education.'

END