PlainBillCongress, translated.Legislation. Context. Public interest.Sponsor introductory remarks on measure. (CR E160-161)
Congressional Research Service
Version 00 · Introduced in House · Feb 1, 2005
Education, Achievement, and Opportunity Act - Amends the Internal Revenue Code to allow an annual refundable tax credit for certain expenses incurred for children enrolled in elementary or secondary public and private schools. Includes as eligible expenses: tuition and fees, computers and educational software, academic tutoring, special needs services for children with disabilities, transportation fees, and academic testing services. Excludes expenses for nonacademic purposes, including fees for student activities, athletics, insurance, school uniforms, and nonacademic after-school activities.
Limits the amount of such credit to $2,500 for a child enrolled in an elementary school and $3,500 for a child in secondary school. Reduces such credit amounts for taxpayers earning over $75,000 ($150,000 for married taxpayers filing a joint return).
People & committees
Rep. Smith, Christopher H. [R-NJ-4] · R–NJ
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Sponsor introductory remarks on measure. (CR E160-161)
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Aug 15, 2025. Consult Congress.gov for the current record.
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