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HR 316 107th Congress House

Children's Education Tax Credit Act

Official title: To amend the Internal Revenue Code of 1986 to allow a refundable credit for education expenses of children receiving or eligible to receive free or reduced price school meals.

Introduced: February 6, 2001 See on congress.gov
Taxation Agriculture and FoodComputer-assisted instructionComputers in educationEducation
More subjectsShow fewer subjects
Education of disadvantaged childrenEducational financeElementary and secondary educationElementary educationFamiliesHome schoolingIncome taxPersonal income taxPrivate schoolsScholarshipsSchool lunch programScience, Technology, CommunicationsSecondary educationSocial WelfareTax credits
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 30, 2001
Referred to the House Committee on Ways and Means.
Jan 30, 2001
Introduced in House
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 Latest action January 30, 2001

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Children's Education Tax Credit Act - Amends the Internal Revenue Code to establish a tax credit (up to $1,500 per student) for the qualified educational expenses paid by a taxpayer on behalf of a dependent individual who receives or is eligible to receive free or reduced price school meals.

Defines "eligible educational institution" as a secondary school, an elementary school, or any private, parochial, religious, or home school providing elementary or secondary education, or both.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Smith, Christopher H.
New Jersey · Feb 6, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 316: Children's Education Tax Credit Act. 107th Congress. Open America. https://openamerica.io/bill/107-HR-316/
MLA
"H.R. 316: Children's Education Tax Credit Act." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-316/.
Bluebook (legal)
H.R. 316, 107th Cong. (2026), https://openamerica.io/bill/107-HR-316/.
Markdown link
[H.R. 316: Children's Education Tax Credit Act](https://openamerica.io/bill/107-HR-316/)
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