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.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This 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., changes federal law or congressional policy affecting schools, students, and education providers. The main policy domain is Education, Finance, Transportation.
Who Benefits and How
schools, students, and education providers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, schools, students, and education providers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section H28FDF935C7FB4D6D828BEE7C9A1B384D: 1. Short title This Act may be cited as the Education, Achievement, and Opportunity Act.
- Section H359FF01C278B4867B3EBFB3D26DC59EE: 2. Findings Congress finds the following: Private schools supplement the public school system and are a vital component of our Nation’s school network. The...
- Section H7398854D7FF6423597098BE0156EEAD2: 3. Credit for elementary and secondary education expenses Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to...
- Section HBECBCBD5FDB6452C9199A5B9E7C93CCF: 36C. Elementary and secondary education expenses In the case of an individual, there shall be allowed as a credit against the tax imposed by this subtitle for...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This 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., changes federal law or congressional policy affecting schools, students, and education providers.
Key Policy Areas
Education, Finance, Transportation
Primary Purpose
This 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., changes federal law or congressional policy affecting schools, students, and education providers.
Policy Domains
Whole bill
Identified Gains
- schools, students, and education providers
Identified Costs
- federal implementing agencies
- schools, students, and education providers
Legislative Progress
IntroducedMr. Smith of New Jersey introduced the following bill; which …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "federal_implementing_agencies"
- → Federal agencies assigned duties by the bill
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology