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Education, Achievement, and Opportunity Act
To amend the Internal Revenue Code of 1986 to allow a refundable credit against income tax for tuition expenses incurred for each qualifying child of the taxpayer in attending public or private elementary or secondary school.
Summary
The bill creates a refundable tax credit for families who pay education expenses for their children in elementary or secondary school, whether public, private, charter, parochial, or religious schools. The credit allows up to $10,000 per child per tax year for qualified education expenses, including tuition, fees, computers, educational software, books, academic tutoring, special needs services, school transportation fees, and academic testing services. The credit is subject to a phaseout that begins at $150,000 of modified adjusted gross income for joint filers and $75,000 for other filers, reducing the credit by $50 for each $1,000 of income above the threshold. The credit does not cover nonacademic fees such as athletics, activities, uniforms, or insurance. The tax credit applies to tax years beginning after the bill's enactment and is reduced by any amounts excluded from income through Coverdell Savings Account distributions.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
Money behind the sponsor
Top reported contributors to Christopher H. Smith’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- WINDMILL HEALTH PRODUCTS $6,600
- ZAIS GROUP, LLC $6,600
- BLUFF POINT ASSOCIATES $6,600
- HILL & COMPANY $6,600
- SAKER SHOP RITE $6,600
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Christopher H. Smith → · Outside spending →
Actions (2)
- Mar 14, 2025 Referred to the House Committee on Ways and Means. · house
- Mar 14, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
March 14, 2025
Mr. Smith of New Jersey 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 a refundable credit against income tax for tuition expenses incurred for each qualifying child of the taxpayer in attending public or private elementary or secondary school.
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 “Education, Achievement, and Opportunity Act”.
SEC. 2. FINDINGS.
Congress finds the following:
(1) Private schools supplement the public school system and are a vital component of our Nation’s school network.
(2) The public school system was created to serve students, not the other way around. Children should have the opportunity to attend the school system that is most conducive to developing their abilities, and parents have the right to choose the public or private school that best meets their child’s individual needs.
SEC. 3. CREDIT FOR ELEMENTARY AND SECONDARY EDUCATION EXPENSES.
(a) In General.—Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to refundable credits) is amended by inserting after section 36B the following new section:
“SEC. 36C. ELEMENTARY AND SECONDARY EDUCATION EXPENSES.
“(a) Allowance of Credit.—
“(1) In general.—In the case of an individual, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year the amount of the qualified education expenses paid by the taxpayer during the taxable year for each qualifying child of the taxpayer.
“(2) Amount per child.—The amount of credit allowable under paragraph (1) for any taxable year with respect to the qualified education expenses of each qualifying child of the taxpayer shall not exceed $10,000.
“(b) Limitation Based on Adjusted Gross Income.—
“(1) In general.—The amount of the credit allowable under subsection (a) (after the application of subsection (a)(2)) shall be reduced (but not below zero) by $50 for each $1,000 (or fraction thereof) by which the taxpayer’s modified adjusted gross income exceeds the threshold amount.
“(2) Definitions and special rules.—For purposes of this paragraph (1)—
“(A) Threshold amount.—The term ‘threshold amount’ means—
“(i) $150,000 in the case of a joint return, and
“(ii) $75,000 in any other case.
“(B) Modified adjusted gross income.—The term ‘modified adjusted gross income’ means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.
“(C) Marital status.—Marital status shall be determined under section 7703.
“(c) Definitions.—For purposes of this section—
“(1) Qualifying child.—The term ‘qualifying child’ has the meaning given such term in section 24(c).
“(2) Qualified education expenses.—
“(A) In general.—The term ‘qualified education expenses’ means amounts paid for—
“(i) tuition and fees required for the enrollment or attendance of a student at a qualified educational institution, and
“(ii) so much of the following non-tuition expenses as does not exceed $1,500:
“(I) Computers, educational software, computer support services, and books required for courses of instruction at a qualified educational institution.
“(II) Academic tutoring (by a person other than the taxpayer).
“(III) Special needs services for qualifying children who are children with disabilities (as such term is defined in section 602(3) of the Individuals with Disabilities Education Act (20 U.S.C. 1401(3))).
“(IV) Fees for transportation services to and from a private school, if the transportation is provided by the school and the school charges a fee for the transportation.
“(V) Academic testing services.
“(B) Amounts excluded.—The term does not include special school fees for nonacademic purposes, including fees for student activities, athletics, insurance, school uniforms, and nonacademic after-school activities.
“(3) Qualified educational institution.—The term ‘qualified educational institution’ means any public, charter, private, parochial, or religious school organized for the purpose of providing elementary or secondary education, or both, without regard to the religious nature, character, affiliation, mission, beliefs, or exercise of such school.
“(d) Adjustment for Coverdell Savings Account Distributions.—The amount of qualified education expenses taken into account under subsection (a) with respect to an individual for a taxable year shall be reduced (before the application of subsection (b)) by the sum of any amounts not includible in gross income under section 530(d)(2) for such taxable year by reason of the qualified elementary and secondary education expenses (as defined in section 530(b)(3)) of such individual for such taxable year.”.
(b) Technical Amendments.—
(1) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting “36C,” after “36B,”.
(2) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36C the following new item:
“Sec. 36C. Elementary and secondary education expenses.”.
(c) Effective Date.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. <all>
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