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

Summary

Amends the Internal Revenue Code to allow individual taxpayers a tax deduction for the qualified expenses, up to $10,000 in a taxable year, of attending a private school. Includes within the definition of "qualified expenses" expenses for tuition, fees, books, supplies, and other equipment in connection with the enrollment or attendance of an individual at an elementary or secondary school at a private institutional day or residential school, including a parochial school, or a home school, that provides elementary or secondary education. Disallows any amount claimed as home school tuition.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 2 December 2014

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• Introduced in House (PDF)

  Introduced in House · EN · 2 December 2014

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 2 December 2014

  Open at official source

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